ANALISIS PENERAPAN PSAK NO. 45 TERHADAP PENYAJIAN LAPORAN KEUANGAN ORGANISASI NIRLABA STUDI KASUS PADA YAYASAN XYZ PONTIANAK TAHUN AJARAN 2010-2011 (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2012)