Penerapan Psak 45 Pada Pelaporan Keuangan Di Gereja Kristen Jawi Wetan Jemaat Gresik

Accounting is an activity to write down the financial transaction in an entity included non-profit entity. The church is included in non profit entity, it needs accounting to write down what ever their activities every its periods. Statement of Financial Accounting Standar 45 that issued by Accountant of Indonesian Bond who make a rule about Financial Statement in non-profit Entity. They hope this entity could show the financial statement that can be relevan, have a comparable, understandable, and this financial statement could be use for the responsibility. The purpose of this research is to know how financial statement in Christian Church of East Java-Congregation Gresik and to analize if Statement of Financial Accounting Standar 45 applied in this church. The way to get data for completable this informations are interviewed, observation, and documentation. This research is cualitative. This result are the Christian Church of East Java – Congregation Gresik is not yet to apply Statement of Financial Accounting Standar 45 as its accounting standard. Keyword : Church, Accounting, SFAS 4