PENYUSUNAN LAPORAN KEUANGAN PONDOK PESANTREN KHULFAUR RASYIDIN BERBASIS PSAK NO.45 (PELAPORAN KEAUNGAN ENTITAS NIRLABA)

ABSTRACT Pondok Pesantren Khulafaur Rasyidin is a non-profit organization engaged in islamic religious activities which organizes educational programs at the Secondary School level (Madrasah Tsanawiyah and Madrasah Aliyah). The objective of study is to investigate the process of preparing financial statement and its constraints based PSAK number 45 in Pondok Pesantren Khulafaur Rasyidin. This study is a qualitative research that employ questionnaire as means of collecting data. The data used in this research is data from the financial statement of Pondok Pesantren Khulafaur Rasyidin from January to Desember 2014. The result indicated that Pondok Pesantren Khulafaur Rasyidin has been implementing a preparation of financial statement based PSAK number 45 in a simple way. The constraints faced during the process of preparing the financial statement are (1) the financial statements have not been carried out by a qualified individual; (2) Pondok Pesantren Khulafaur Rasyidin has its own pattern of financial statement and no relationship with the Indonesia Institute of Accountans concerning PSAK number 45. Keywords: PSAK number 45, Financial Statement, non-profit organization, Pondok Pesantren