The implementation of pernyataan standar akuntansi keuangan number 45 to achieve transparency and accountability in a non profit organization (a case study at Leo Clubs District 307 A2)

Felicia, Felicia (2019) The implementation of pernyataan standar akuntansi keuangan number 45 to achieve transparency and accountability in a non profit organization (a case study at Leo Clubs District 307 A2). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Non profit organization strives to serve their environment through funds raised from donations. For non profit organization to receive the donations needed, they have to gain the donors’ trust, and one important aspect to nurture that trust is through an attempt to be transparent and accountable with their financial report. As such, the organization requires a guide to help them make a transparent and accountable financial report. The objective of this study is to know the result of the implementation of Pernyataan Standar Akuntansi Keuangan (PSAK) number 45 to achieve transparency and accountability in Leo Clubs District 307 A2. Research was conducted in qualitative descriptive research method. The implementation of PSAK number 45 can be done by organizing each accounts in the appropriate arrangements and listing down the nominal number next to their respective accounts in Statement of Activities, Statement of Financial Position, Statement of Cash Flows, and Notes on Financial Report. Visibility wise, the layout for the financial statements are much more organized than the format of budget realization report. The financial statements also do a better job in providing more complete and detailed information of the organization as a whole, meaning the information of the assets, liabilities, and net assets based on the restrictions are more clearly shown. Through arranging the financial report in accordance to PSAK number 45, transparency and accountability can be achieved.

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