Penerapan PSAK No.45 pada Laporan Keuangan Lembaga Masjid (Studi Kasus pada Masjid ROUDHOTUL MUCHLISIN di Jl. Gajah Mada Jember



Dwi Novitasari, Christin (2018) Penerapan PSAK No.45 pada Laporan Keuangan Lembaga Masjid (Studi Kasus pada Masjid ROUDHOTUL MUCHLISIN di Jl. Gajah Mada Jember. Undergraduate thesis, Universitas Muhammadiyah Jember.

[thumbnail of Artikel-converted.pdf]
Preview
Text
Artikel-converted.pdf

Download (273kB) | Preview
[thumbnail of ABSTRAK-converted.pdf] Text
ABSTRAK-converted.pdf

Download (81kB)
[thumbnail of Cover - dapus.pdf] Text
Cover - dapus.pdf

Download (543kB)
[thumbnail of BAB I.pdf] Text
BAB I.pdf
Restricted to Repository staff only

Download (459kB)
[thumbnail of BAB II.pdf] Text
BAB II.pdf
Restricted to Repository staff only

Download (702kB)
[thumbnail of BAB III.pdf] Text
BAB III.pdf
Restricted to Repository staff only

Download (261kB)
[thumbnail of BAB IV.pdf] Text
BAB IV.pdf
Restricted to Repository staff only

Download (1MB)
[thumbnail of BAB V.pdf] Text
BAB V.pdf
Restricted to Repository staff only

Download (248kB)
[thumbnail of Lampiran 1.pdf] Text
Lampiran 1.pdf
Restricted to Repository staff only

Download (5kB)
[thumbnail of Lampiran 2.pdf] Text
Lampiran 2.pdf
Restricted to Repository staff only

Download (987kB)
[thumbnail of Lampiran 3.pdf] Text
Lampiran 3.pdf
Restricted to Repository staff only

Download (1MB)

Abstract

The mosque institution is a non-profit organization in the religious field. The mosque institution should and is entitled to make accountable financial statements and report to users of the mosque institutional financial statements. This study aims to determine whether the implementation of financial reporting Roudhotul Muchlisin Mosque has been in accordance with what is listed in PSAK No.45.
The research method used is descriptive analysis method that is the application of financial statements that include analysis of the recognition, measurement, disclosure and reporting. The results of this study indicate that the financial statements of the mosque Roudhotul Muchlisin still in the form of simple in the form of income and expenditure not yet in accordance with PSAK No. 45 in the absence of accounting personnel. The cause of inhibiting the application of PSAK No.45 to the mosque is because the resources in the field of accounting are still lacking and the names on the financial statement account are also not in accordance with PSAK No.45 and difficult to understand by the reader.

Contribution
Nama Dosen Pembimbing
NIDN/NIDK
UNSPECIFIED
Yulinartati, Yulinartati
UNSPECIFIED
UNSPECIFIED
Puspitasari, Dania
UNSPECIFIED

Item Type: Thesis (Undergraduate)
Keywords/Kata Kunci: Accounting, Financial report, Nonprofit Organization, PSAK No.45, Institute of mosque
Subjects: 600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions: Faculty of Economics > Department of Accounting (S1)
Depositing User: Rudi Setiawan | rudi01755@gmail.com
Date Deposited: 07 Oct 2019 13:41
Last Modified: 07 Oct 2019 13:41
URI: http://repository.unmuhjember.ac.id/id/eprint/2118

Actions (login required)

View Item View Item