IMPLEMENTASI PSAK 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA PANTI ASUHANAL-KAUTSAR SUKODONO

The purpose of this research is analyzing the use of the function of recording , the measurement of , and recognition , as well as financial reporting on a foundation on which Al-Kautsar Sukodono in alignment with psak no.45 relating to financial reporting not-for-profit organisations .In the analysis technique researchers used the technique of data collection method of speakers by using techniques and pengarsipan interview .In addition also used the technique of analysis to see documentation conformity financial reporting on the foundation with psak no.45 .In this research is the subject of research foundation financial report of the year ended 31 december 2014 .Of the overall data and analysis by researchers produced that financial reporting nonprofit organization that has been set in the psak no.45 not yet applied overall foundation Al-Kautsar Sukodono on research as an object Keywords: foundation, financial reporting, not-for-profit, SFAS 4