Implementasi PSAK No. 45 pada Penyusunan Laporan Keuangan Pondok Pesantren Demi Terciptanya Transparasi dan Akuntabilitas

Abstract

Islamic Boarding Schools are nonprofit organizations that are not profit-oriented. Nonprofit organizations basically do not have absolute ownership because in the process of its establishment carried out by several people and groups, to obtain the capital used can be obtained through loans, while for other operational needs can be obtained through the income of services that have been provided. So from that the financial statements made are demanded for transparency and accountability. Good financial statements are in accordance with the standard financial accounting, namely PSAK No.45 which is used to compile financial statements in non-profit organizations.The purpose of this study is to find out about the Implementation of PSAK No. 45 in the Preparation of Financial Statements of the Islamic Boarding School Foundation for the creation of Transparency and Accountability. The type of research used is in the form of qualitative research. Data obtained by means of Observation, Interview, and Documentation carried out in the Darul Falah Islamic Boarding School foundation center. Data obtained in the form of primary data obtained through information from several informants while secondary data in the form of monthly cash receipts and disbursements.The results of the research carried out explained that the foundation of the Darul Islamic Boarding School Center still had not applied financial statements that were in accordance with the accounting standards of PSAK No.45, reports made only in the form of cash receipts and disbursements. Islamic boarding schools still do not shrink their fixed assets. Islamic boarding schools have reported their financial reports to resource providers even though the financial statements presented are only in the form of revenues and expenditures.