PENERAPAN PSAK NO.45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA YAYASAN DOMPET DHUAFA SULAWESI SELATAN DI MAKASSAR

Abstract

This research aims at finding out the application of SFAS 45 about the financial reporting of non-profit organization in Dompet Dhuafa Foundation, South Sulawesi. This research only evaluates the Dompet Dhuafa Fundation’s annual financial statements with a comparative analysis with a comparative concept in terms of accounting policies namely SFAS 45 (Revised 2011) with the Dompet Dhuafa’s financial reporting. The type of data used was qualitative and quantitative data form primary and secondary data. Data collection techniques used were observation, interviews, documentation, and literature study. The data analysis technique used was descriptive analysis. The result showed that the Dompet Dhuafa Fundation as a whole has adopated SFAS 45 (Revised 2011) about Financial Reportingof non-profit organizazion, where 4 financial statements have been prepared namely balance sheeet, activity report, cash flow report and notes of financial statement of is in accordance with the rules but there is still internal problem in fiinancial reporting.