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VOLUME IX Edisi 1 , April 2015
PENERAPAN PSAK 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA BAGI YAYASAN PENDIDIKAN |
Universitas Respati Yogyakarta |
Through Act No. 20 of 2003 on National Education System, the state has provided a clear framework to the Government in the implementation of national education in accordance with the mandate of Article 31 paragraph (3) of the Constitution of the Republic of Indonesia of 1945. The issue in this study is how the presentation, measurement and disclosure of financial transactions that occur on a foundation of education according to PSAK 45 on financial reporting nonprofit entity. This research-based study of literature, aims to explain: the presentation, measurement and disclosure of financial transactions that occur on a foundation of education according to PSAK 45, so that the non-profit entity's financial statements can be more easily understood, relevance, and comparability. Results of this study are useful for the users of financial statements profit entities that have a common interest in order to assess: a. services rendered by the foundation of education and its ability to provide these services; b. how the manager or the board of trustees in carrying out its responsibilities and other aspects of their performance. For-profit entity's financial statements in accordance with PSAK 45 educational foundation consists of: (a) the statement of financial position (balance sheet) at the end of the reporting period (total assets, liabilities, and net assets); (b) the statement of activities and cash flows for a reporting period; the notes to the financial statements. |
presentation, measurement, disclosure |
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