ANALISIS PENERAPAN PSAK NO.45 (REVISI 2011) TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN ASAH ASIH ASUH

SABDA MULYAWAN. 8323145352. Analysis Statement Application of Financial Accounting Standards PSAK No.45 (Revision 2011) about Financial Reporting-Non Profit Entities on Asah Asih Asuh Foundation. Program Studi DIII Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This scientific work is motivated by the case of the existence of several non- profit entities such as foundations that have not applied PSAK No.45 as a guideline for preparing financial statements of non-profit entities. This scientific work aims to determine whether the financial reporting of the Asah Asih Asuh Foundation is in accordance with the financial reporting standards of non-profit entities, namely PSAK No.45 (Revision 2011). The method used by the writer is descriptive analysis of the case study of the Asah Asih Asuh Foundation with data collection methods through interviews and literature. From the results of this study it can be concluded that the Asah Asih Asuh Foundation has not applied PSAK No.45 (revision 2011) to its financial statements. Because from the results of the analysis using eight indicators, the authors test only one that is in accordance with PSAK No.45 (revised 2011). Keywords: PSAK No.45 (Revisi 2011) and Conformit