ANALISIS LAPORAN PENERAPAN AKUNTANSI ORGANISASINIRLABA PADA YAYASAN PENDIDIKAN DAN DAKWAH IMAM ASY-SYAFI’I KOTA MATARAM

Abstract

The purpose of the research was carried out due to a lack of information regarding the development of financial report presentation regulations based on PSAK45 and the provisions that apply in the preparation of financial reports. Here the researcher uses a qualitative method where the object of the research is in the city of Mataram which operates in the education sector and is based on data sources originating from primary data, namely interviews. In preparing the financial reports for Imam Asy-Syafi'i's Islamic education and da'wah foundation, it was explained that the financial reports that researchers found were based on observations that there were differences between the foundation's financial reports and non-profit accounting financial reports. According to observations, these differences arise based on discrepancies between the report components used, assets and liabilities, Restricted or Unrestricted Net Assets, Changes in Net Asset Groups. The difference between the foundation's financial report and the PSAK45 report is that the financial report used is not in accordance with the applicable PSAK standards.