PENERAPAN PSAK NOMOR 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA MASJID BESAR NIKMATULLAH SUNGAI PINYUH¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬

A nonprofit entity is an institution that does not prioritize profit in carrying out its activities. One of the non-profit entities here is the GREAT MOSQUE NIKMATULLAH SEI.PINYUH and has not applied PSAK Number 45. To apply the financial statements of the GREAT MOSQUE NIKMATULLAH SEI.PINYUH based on PSAK Number 45 and want to know what constraints faced in the preparation of financial statements based on PSAK Number 45 on GREAT MOSQUE NIKMATULLAH SEI.PINYUH.Analytical tool used is qualitative analysis that is using PSAK Number 45 in preparing its financial statement and questioner to know the constraints faced The author apply PSAK Number 45 at GREAT MOSQUE NIKMATULLAH SEI.PINYUH for financial report period January 1, 2016 until December 31, 2016. GREAT MOSQUE NIKMATULLAH SEI.PINYUH can apply PSAK Number 45 in its financial statements although in a simple form. In addition to the internal and external constraints of the GREAT MOSQUE NIKMATULLAH SEI.PINYUH in applying PSAK Number 45. Internal obstacles are: (a) is still lacking to create financial reports that can provide complete information but can be understood. (B) The financial reporting standards used are based on agreements between management that have existed for a long time. While external constraints are: (a) Lack of socialization and education on the issuance of PSAK Number 45. (b) The absence of instructions on the application of PSAK Number 45 in the financial reporting of the mosque, both from the Government in this case the Ministry of Religious Affairs of the Republic of Indonesia. Keywords: PSAK Number. 45, Financial Statements, Non-Profit Entities.