Evaluasi penerapan PSAK no. 45 dan implementasi ISAK no. 35 pada Yayasan Tangan Terbuka = Evaluation of the application of psak no. 45 and implementation of ISAK no. 35 in Tangan Terbuka Foundation

Budiono, Christofer Enrico (2020) Evaluasi penerapan PSAK no. 45 dan implementasi ISAK no. 35 pada Yayasan Tangan Terbuka = Evaluation of the application of psak no. 45 and implementation of ISAK no. 35 in Tangan Terbuka Foundation. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penerapan PSAK 45 sebagai standar pelaporan keuangan untuk entitas berorientasi nirlaba di Indonesia telah berlaku sejak tahun 1997. Perkembangan organisasi nirlaba di Indonesia dalam pelaksanaan dan jumlahnya, IAI melalui DSAK membuat ISAK 35 yang berfungsi sebagai standar pelaporan keuangan entitas nonlaba yang baru. Yayasan Tangan Terbuka selaku pelaku usaha nonlaba telah menerapkan PSAK 45 tetapi belum sempurna. Kurang sempurnanya penerapan PSAK 45 ini disebabkan dari kurangnya kemampuan sumber daya yang dimiliki oleh yayasan dan literasi yang diberikan oleh IAI dan pemerintah. Pada penelitian ini peneliti memberikan literasi dan membantu implementasi ISAK 35 pada laporan keuangan entitas nonlaba. Implementasi ini juga lebih membantu pembuat dan pengguna laporan keuangan untuk lebih mengerti laporan keuangan yang disajikan./The application of PSAK 45 as a financial reporting standard for non-profit oriented entities in Indonesia has been in effect since 1997. The development of non-profit organizations in Indonesia in terms of implementation and number, IAI through DSAK created ISAK 35 which serves as a new financial reporting standard for non-profit entities. Yayasan Tangan Terbuka as a non-profit business actor has implemented PSAK 45 but it is still not perfect. The imperfect application of PSAK 45 is caused by the lack of capacity of resources owned by the foundation and literacy provided by IAI and the government. In this study, researchers provided literacy and assisted the implementation of ISAK 35 in the financial statements of non-profit entities. This application also increasingly helps financial report makers and users to better understand the financial statements that are presented.

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