Bukhori: Kajian Ekonomi dan Keuangan Islam
Vol. 1 No. 1 (2021): Juli

Penerapan PSAK No. 45 Pada Laporan Keuangan Nirlaba di Yayasan Pendidikan Diniyyah Putri Lampung

Pandhu I Sukmantoro (Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Raden Intan Lampung, Bandar Lampung)
Evi Ekawati (Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Raden Intan Lampung, Bandar Lampung)

Article Info

Publish Date
16 Jul 2021

Abstract

Purpose: This study aimed to ascertain how the Diniyyah Putri Education Foundation prepares its financial statements and conducts a review of the preparation results. Research Methodology: The qualitative method was used in this study, with a case study approach. Results: Diniyyah Putri Education Foundation did not follow PSAK 45 in its financial reporting in this study. Contribution: This research contributes to non-profit organizations in Indonesia by instructing them how to prepare financial statements according to Indonesian law, specifically PSAK No. 45.

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Journal Info
Bukhori: Kajian Ekonomi dan Keuangan Islam
Website

Abbrev

Bukhori

Publisher

Goodwood Publishing

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Bukhori: Kajian Ekonomi dan Keuangan Islam aims to be a useful platform for spreading scientific studies on various issues and a strategic tool for developing theories and practices in the fields of Islamic Economy and Finance.The scopes of the journal include, but are not limited to, the following ...