ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANAGAN ORGANISASI NIRLABA PADA PONDOK PESANTREN NAHDHATUL ATHFAL KABUPATEN KUBU RAYA

In Indonesia has been established accounting standards concerning financial statements nonprofit organizations. This standard is contained in PSAK No. 45 about financial reporting nonprofits. This research was conducted at the Pondok Pesntren Nahdhatul Athfal located in the desa Kuala Ambawang kabupaten Kubu Raya. The purposes of research is to determine whether Pondok Pesantren Nahdhatul Athfal has adopted PSAK No. 45 and what factors are causing the Pondok Pesantren has not applied PSAK No. 45. The analytical method in this research is descriptive method with qualitative approach which is the method of discussion of issues that are elaborate, describe and compare the data. The results of this research show that the financial statements are prepared by Pondok Pesantren Nahdhatul Athfal not in accordance with PSAK No. 45. Pondok Pesantren did not report statements of financial position, statement of activities, statement of cash flows and notes to the financial statements. Keywords: PSAK No. 45, Financial Statements, nonprofi