DESAIN AKUNTANSI NIRLABA BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 STUDI KASUS SEKOLAH TINGGI FILSAFAT SEMINARI PINELENG

Pinontoan, Amanda P Y (2018) DESAIN AKUNTANSI NIRLABA BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 STUDI KASUS SEKOLAH TINGGI FILSAFAT SEMINARI PINELENG. Mahasiswa thesis, Politeknik Negeri Manado.

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Abstract

Non-profit organization is an organization that has accounting records but is not concerned with profit. This study aims to create an accounting design, especially accounting design for nonprofit high school organizations. This research was conducted at the Philosophy School of Pineleng Seminary. The purpose of this research is to make an Accounting Design based on Statement of Financial Accounting Standards (SFAS) Number 45. The method used in this research is descriptive-qualitative method. This research was made based on data obtained from the research site and references of relevant literature. Similary, nonprofit Organization in general, Pineleng Seminary Philosopy College conducts Accounting alternative, but Accounting Records at Pineleng Seminary Philosopy Collage have not followed Financial Accounting Standards, especially SFAS Number 45, for which the authors are very interested in making an Accounting design based on SFAS Number 45. Making a Non-Profit Accounting Design refers to SFAS Number 45, list of accounts used using the list of accounts already in the Philosophy School of Pineleng Seminary. Making Financial Statements designed for Philosophy School of Pineleng Seminary also refers to SFAS No. 45 which is divided into 4 (four) types of Financial Reports namely, Financial Position Reports, Activity Reports, Cash Flow Reports, Notes to Financial Statements. From this study, it can be seen that the preparation of the Account list at the Pineleng Seminary Philosophy College is in accordance with the Accounting Standards, namely by grouping accounts from the most Liquid or Current. However, the records in the Philosophy School of Pineleng Seminary are not yet in accordance with the Statement of Financial Accounting Standards Number 45, because the Philosophy School of Pineleng Seminary only makes an Recapitulation Report per 1 (one) semester or 6 (six) months. The presentation of the Financial Statements at the Philosophy School of Pineleng Seminary is also not yet appropriate because the Philosophy School of Pineleng Seminary did not make financial statements at all. Thus it can be said that the Philosophy School of Pineleng Seminary has not recorded in accordance with the Accounting Standards and Statement of Financial Accounting Standards Number 45.

Item Type: Karya Ilmiah (Mahasiswa)
Uncontrolled Keywords: Non-profit Accounting Design, SFAS 45, Financial Statement.
Subjects: A Akuntansi dan Keuangan > AE Tesis. Disertasi dan Skripsi
Divisions: Niaga > Jurusan Akuntansi
Depositing User: Mrs Sarini Podomi
Date Deposited: 20 Nov 2018 12:34
Last Modified: 20 Nov 2018 12:34
URI: http://repository.polimdo.ac.id/id/eprint/1893

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