Open AccessREVIEW PENYUSUNAN LAPORAN KEUANGAN BERBASIS PSAK NO. 45 (STUDI KASUS PADA UNIVERSITAS MUHAMMADIYAH PONTIANAK)
Author(s) -
Fuad Ramdhan Ryanto,
Laily Ramadhani
Publication year - 2021
Publication title -
jurnal akademi akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2715-1964
pISSN - 2654-8321
DOI - 10.22219/jaa.v4i1.15045
Subject(s) - balance sheet , cash flow statement , income statement , accounting , cash flow , statement (logic) , valuation (finance) , cash , business , profit (economics) , finance , economics , political science , law , microeconomics
The purpose of this study is to apply PSAK no. 45 Non-Profit Organization and compilation of financial reports at the Muhammadiyah Pontianak University. Financial statements, balance sheet and income statement are object of this analysis for the period September 2018 - August 2019. The research method used is descriptive qualitative. The analysis starts by reviewing the financial reports, examining the standards in PSAK, then compiling financial reports and classifying accounts according to PSAK no. 45 standard. The results showed that the University's financial statement is well system, record cash inflows and outflows clearly, has been report Income statement and balance sheets but for the posts, sequences, accounts valuation were not in accordance with PSAK no. 45 Non-Profit Organization. The university does not report cash flow statement and notes on financial statements.