Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Vol. 1 No. 1 (2021): Prosiding Dedikasi

Perencanaan Dan Penerapan Laporan Keuangan Berdasarkan Psak 45, Guna Mencapai Financial Freedom Pada Yayasan Al - Kamilah

Ikhsan Mubarok (Universitas Pamulang)
Alieffia Farda Ningrum (Universitas Pamulang)
Anisya Restu Destiani (Universitas Pamulang)
Morelia Nurul Handayani (Universitas Pamulang)
Yohanes Yohanes (Universitas Pamulang)



Article Info

Publish Date
16 Sep 2021

Abstract

In the current era in Indonesia, there are still many non-profit organizations that do not pay attention to even not prioritizing how to prepare a good financial reporting system in accordance with existing accounting standards in this country. Organizations still prioritize the excellence of the social programs they run. We know that financial statements are very important documents containing the financial records of a company or organization in a certain period. Of course, financial reports should be a medium for evaluating the performance of a company or organization. This occurs due to several factors, lack of socialization and training related to Statementqqof FinancialqqAccountingqqStandards (PSAK) No. 45, or because the organizationqis indifferent and tends to be lazy in applying financial statements based on these principles. If the organization has implemented reports in accordance with proper accounting standards, it will give a fair predicate without permission and then achieve financial freedom (Financial Freedom) in the future. The purpose of this researchqis toqplan andqpresent a financial report at the Al - Kamilah Foundation so that the financial statements do not only contain cash receipts and disbursements but also apply PSAK No. 45. This research provides solutions, directions, and recommendations for financial reports. achieve financial freedom in a non-profit organization. This research uses descriptive - qualitative methods by collecting data, analyzing the data that will be used to see clarity of the problem under study. The substance of vocational skills learning is in the form of practical skills training and is carried out as a simulation of financial report budgeting. The technique uses field survey data by visiting the Al - Kamilah Foundation, interviews, and literature studies. Keywords: Financial Report; PSAK No. 45; Financial Freedom

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Journal Info

Abbrev

PD

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

Description

Prosiding Dedikasi is a proceeding that publishes the results of community service activities by students. The writings contained are the results of analysis, implementation of science and technology or reflections on community service activities that can solve problems that exist in the community ...