Perbadingan PSAK 45 dan PSAK 109 Pada Laporan Keuangan Masjid Al-Jauhar

Ependi, Yudi (2016) Perbadingan PSAK 45 dan PSAK 109 Pada Laporan Keuangan Masjid Al-Jauhar. Journal of Undergraduate Thesis, Universitas Muhammadiyah Jember.

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Abstract

This study aims to determine the application of the financial statements of the mosque and construct mosques financial statements in accordance with SFAS 45 and SFAS 109 then compares the application of SFAS 45 and SFAS 109 at the Institute of the Al - Jauhar Mosque Jember. This type of qualitative descriptive study. This study is intended to illustrate, describe or depict the circumstances, symptoms or certain groups in detail. In this case intended to provide an overview of the financial statements of the mosque and then construct the mosque 's financial statements in accordance with SFAS 45 and SFAS 109 and SFAS comparing the second application at the Institute of the Great Mosque of Al – Jauhar Jember. Results from this study showed that the shape of the financial statements of the Institute of Mosque Al – Jauhar Jember still simpler form of the details of receipts and expenditure are not in accordance with SFAS 45 and SFAS 109 in the absence of accounting personnel . After constructing the mosque 's financial statements in accordance with SFAS 45 and SFAS 109 as a whole is presented in the same amount . Differences in the application of SFAS 45 and SFAS 109 lies in the way of reporting . On SFAS 45 reception and distribution of funds should be classified into funds not tied , bound and tied temporarily permanent . SFAS 109 on receipt and disbursement of funds already contained separate items such as charity , donation / alms and endowments . At SFAS 109 are components of Statement of Changes in Assets Under Management and IAS 45 are not present in the report.

Item Type: Article
Additional Information: Yudi Ependi (1210421022)
Uncontrolled Keywords: Financial Statements Mosque , SFAS 45 , SFAS 109
Subjects: 300 Social Science > 330 Economics
600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Berlian Eka Kurnia
Date Deposited: 25 May 2018 02:43
Last Modified: 25 May 2018 02:43
URI: http://repository.unmuhjember.ac.id/id/eprint/221

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