ANALISIS PENERAPAN PSAK NO. 45 DALAM PENYAJIAN LAPORAN KEUANGAN PADA MASJID AL-MARKAZ AL-ISLAMI JENDERAL M. JUSUF

Abstract

This research aims at finding out the suitability of Masjid Al-Markaz Al-Islami Jenderal M. Jusuf’s financial statements with Statement of Financial Accounting Standards (PSAK) No. 45. This research used a descriptive qualitative analysis method by observing, interviewing and documenting. The analysis stages of collecting data were reducing data, triangulating, making conclusions and giving advice. The results of this research indicate that the financial statements of Masjid Al-Markaz Al-Islami Jenderal M. Jusuf have not been in accordance with Statement of Financial Accounting Standards (PSAK) No. 45.The financial statement component according to the Statement of Financial Accounting Standards (PSAK) No. 45 consisted of statements of financial position, activity reports and cash flow statements while the reports that made by the caretaker of Masjid Al-Markaz Al-Islami Jenderal M. Jusuf are only the reports of cash receipts and cash out recorded in daily cash books, weekly financial conditions and financial statements.