Analisis Laporan Keuangan Berdasarkan Psak No 45 Tentang Pelaporan Keuangan Organisasi Nirlaba pada Gereja Kristen Jawi Wetan (Gkjw) Waru

In Indonesia, accounting standards have been established in the preparation of financial statements for organizations contained in the Law on Financial Accounting Standards (PSAK) no. 45. This research was carried out in a non-profit organization, the Jawi Wetan Christian Church (GKJW) Waru. This study aims to see whether the financial statements compiled by the Jawi Wetan Christian Church (GKJW) Waru are in accordance with the Statement of Financial Accounting Standards (PSAK) no. 45. The analytical method used is descriptive qualitative where the researcher describes, unique, data of the final analysis findings. The financial statements prepared by the Jawi Wetan Christian Church (GKJW) Waru are based on the guidelines provided by the grand assembly and also based on the regional assemblies, the financial statements produced only from reports of cash inflow, cash out, per, activity report, cash flow report. This means that the Jawi Wetan Christian Church (GKJW) Waru in preparing its financial statements is not in accordance with the Statement of Financial Accounting Standards (PSAK) no. 45. Keywords : PSAK no 45, non-profit organizatio