PENERAPAN LAPORAN KEUANGAN ORGANISASI NIRLABA (STUDI KASUS YAYASAN HIDAYATUR ROHMAN)

Abstract

This research aimed to find out the proccess of financial statement arrangement and its management of Hidayatur Rohman foundation based of PSAK 45 about the reporting of non profit entity. The reseach was descriptive qualitative. While, the instrument in data collection technique used document and interview. Moreover, the data analysis technique used descriptive qualitative approach. Based on the reseach result, it cocluded as follows : 1) Hidayatur Rohman foundation not implemented PSAK 45, in wich the financial statement was consist of report on acceptance and disbursement also balance sheet. As the result, since the institution had not implemented PSAK 45, it meant they did not provide its financial statement arrangement which was more relevant on Hidayatur Rohman foundation’s condition and performance. 2) According to the implementation of financial statement based on PSAK 45, Hidayatur Rohmanwas considered able to apply it as whole. It happened as its financial statement was easier to be undestood, had relevance and could be compared as the stkeholder would like to read it.
Keyword : financial statement, foundation, non-profit organization