Analisis Laporan Keuangan Entitas Nirlaba Berdasarkan PSAK No. 45 (Studi Kasus Pada Masjid Di Kabupaten Majalengka)

Dini Hardiliani, Asep Kurniawan, Leni Yuliyanti

Abstract


This study aimed at identifying if several mosques in Majalengka District have already implemented the drafting and the reporting based on the applicable standards, namely Statement of Financial Accounting Standard (PSAK) No. 45. This study was conducted at 4 (four) areas in Majalengka District: Al-Hurriyyah Great Mosque - Jatiwangi Sub-district, Al-Huda Great Mosque - Sukahaji Sub-district, Darussalam Great Mosque – Panyingkiran Sub-district, and Syifaa’ul Quluub Great Mosque – Maja Sub-district. This study used a quantitative method by describing or illustrating the condition of the research objects and then comparing them with the existing standards, namely PSAK No. 45. Furthermore, it was continued by describing how the financial statement in the abovementioned mosques based on PSAK No. 45 including the analysis of recognition, measurement, presentation, and reporting. The findings of this study showed that the four mosques, Al-Hurriyyah Great Mosque - Jatiwangi Sub-district, Al-Huda Great Mosque - Sukahaji Sub-district, Darussalam Great Mosque – Panyingkiran Sub-district, and Syifaa’ul Quluub Great Mosque – Maja Sub-district, did not comply with PSAK No. 45 when drafting the financial statement and the financial statement was still simple. This is clearly seen from the type of financial statement they used. They are a cash flow statement and a statement of financial position.

Keywords


Mosque, Financial Statement, PSAK No. 45

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References


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