EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN No. 45 PADA ORGANISASI NIRLABA DI BANDAR LAMPUNG

  • Saddam Chaled Universitas Lampung
  • Susi Sarumpaet Universitas Lampung
Keywords: not for profit, PSAK 45, focus group discussion

Abstract

This study aims to evaluate the implementation of Statement of Financial Accounting Standard (PSAK) No. 45 for non-profit organizations in Bandar Lampung in year 2012. Non- profit entities obtain resources from sponsors who do not expect repayments or economic benefits proportional to the amount of resources provided. This study uses a sample of 22 non-profit entities in Bandar Lampung. However, for this study purpose, 4 nonprofit organizations have been selected as they met the criteria according of financial reporting standards. Data were evaluated using the focus group discussion method. The results of the study found that the PSAK No. 45 on the reporting of financial position, statement of activities, and cash flow statements have not been implemented by non-profit entities in Bandar Lampung. An exception is of one organization which prepared those as a requirement to submit a proposal for international funding.

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Published
2019-01-29
How to Cite
Chaled, S., & Sarumpaet, S. (2019, January 29). EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN No. 45 PADA ORGANISASI NIRLABA DI BANDAR LAMPUNG. Jurnal Akuntansi Dan Keuangan (JAK), 24(1), 1-14. https://doi.org/https://doi.org/10.23960/jak.v24i1.112