Penerapan Laporan Keuangan Pada Yayasan Panti Asuhan Yatim Piatu dan Fakir Miskin Daarul Aytam Situbondo

The financial report is a tool for analyzing the financial performance of companies that can provide information abaout the financial positiin, performance, and cash flow, so it can serve as a basis for decision making by management. This study shows that the importance in preparing the financial statements on the foundations of the education agency Panti Asuhan Yatim Piatu dan Fakir Miskin Daarul Aytam Situbondo located in Situbondo. The aim is to look at the financial aspects of the institute has been appropriate or not in accordance to the provissions of SFAS No. Financial Statements 45.
This study used a descriptive qualitative method and data collection was done by means of interviews and documentacion. The study of results showed that agency Panti Asuhan Yatim Piatu dan Fakir Miskin Daarul Aytam Situbondo not prepare financial statements in accordance with the provisions of SFAS No. 45, but the institutions are financial data as the basis for contruct or manufacture of the financial statements in accordance with SFAS No. 45. The result of the preparation of financial statement in accordance with SFAS No. 45 the form statement of financial position, the financial report activity, cash flow statement and notes to the financial statements.