Analysis of Non-Profit Accounting Financial Reports Based on PSAK No. 45 at the MT-s Plus Tarbiyah Tondano Foundation
Keywords:
Accounting Treatment Analysis, Income Tax Article 21, Physician's IncentivesAbstract
This research aims to analyze accounting in presenting financial reports, both income and expenses, based on PSAK No.45 at the MT-s Plus Tarbiyah Tondano. Preparation of financial reports on record keeping is lacking in discipline and there is no transparency regarding the resources obtained. The type of research used is a qualitative approach. Data collection techniques are carried out through observation, interviews, and documentation. The analysis of data technique used is descriptive qualitative analysis.
The results of this study indicate the preparation of financial statements at the MT-s Plus Tarbiyah Tondano foundation still does not meet the four (4) elements contained in PSAK number 45, are 1) Statement of financial position at the end of reporting period, 2) Activity report, 3) Cash flow statement, and 4) Notes to finacial statement. The foundation only records expenditure and income transaction that occur everyday as an effort to control its business units. The foundation only records transaction through simple bookkeeping, but the report has beeen consistently made at the end of each month so that it can still be compared with the previous period.
The concluded is preparation of financial reports at the MT-s Plus Tarbiyah Tondano is not yet based on PSAK No. 45 and is not in accordance with non-profit accounting standards, where four main elements have not been applied, namely financial statements, activity reports, cahs flow reports and notes to financial statements. Meanwhile, the MT-s Plus Tarbiyah Tondano foundation only records transactions through a simple book.
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