RANCANGAN LAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK No.45 PADA GEREJA TORAJA JEMAAT SUDIANG KLASIS MAKASSAR TIMUR

Abstract

This research aimed to find out if the financial report of Toraja Churuch Sudiang was in accordance with the accounting standard of finance PSAK No.45. In this research the data collected, interpreted, analyzed to get the big picture of finance flow in Toraja Church Sudiang. This research was a qualitative research. The technique of data collection was interviews and documents. The finding showed that the management of finance at Toraja church Jemaat Sudiang does not go with the guidance as stated by Badan Pekerja Majelis Sinode, on PSAK 45 mentioned as active. Therefore, the financial report of Toraja Church Jemaat Sudiang is not accordingly with PSAK 45 that consists of current finance position, activa report, cash flow and notes on financial report.