PENERAPAN PSAK NO. 45 DALAM PENYUSUNAN LAPORAN KEUANGAN PERUSAHAAN NIRLABA (non profit) PADA YAYASAN PENDIDIKAN SMK PUTRA KHATULISTIWA PONTIANAK (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2013)