IMPLEMENTASI PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA PONDOK PESANTREN KH. AHMAD DAHLAN KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the application of PSAK no. 45 regarding the preparation of financial statements at Pondok Pesantren KH. Ahmad Dahlan. The method of study used is a descriptive method. This research data is primary data and secondary data. The data collection techniques used are interviews, documentation and observations. The data analysis technique used is to compare and analysis the financial statement which exist at Pondok Pesantren KH. Ahmad Dahlan with financial statements PSAK no.45

The research results showed that the implementation of financial statements at Pondok Pesantren KH. Ahmad dahlan not served naturally in accordance with the PSAK no.45 about financial statements non-profit entity which has set for the entity. Of the four financial statements only statement of financial position and activity report, that accordance with the postal pos PSAK No. 45. While cash flow statement, notes to financial statement not accordance with the PSAK No. 45. because there is still a postal post that not served in the financial statements.