ANALISIS LAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 (STUDI KASUS PADA MASJID DI KABUPATEN MAJALENGKA)

• Main Author: Dini Hardiliani, - (Author)
• Format: Book
• Published: 2022-08-24.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/80824/6/S_PEA_1602468_Title.pdf; http://repository.upi.edu/80824/3/S_PEA_1602468_Chapter1.pdf; http://repository.upi.edu/80824/2/S_PEA_1602468_Chapter2.pdf; http://repository.upi.edu/80824/4/S_PEA_1602468_Chapter3.pdf; http://repository.upi.edu/80824/5/S_PEA_1602468_Chapter4.pdf; http://repository.upi.edu/80824/7/S_PEA_1602468_Chapter5.pdf; http://repository.upi.edu/80824/1/S_PEA_1602468_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui apakah masjid di Kabupaten Majalengka sudah menerapkan penyusunan dan pelaporan yang sesuai dengan standar yang berlaku yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) No. 45. Penelitian ini berlokasi di 4 (empat) wilayah di Kabupaten Majalengka, yaitu Masjid besar Al-Hurriyyah Kecamatan Jatiwangi, Masjid Besar Al-Huda Kecamatan Sukahaji, Masjid Besar Darussalam Kecamatan Panyingkiran, dan Masjid Besar Syifaa'ul Quluub Kecamatan Maja. Penelitian ini menggunakan metode analisa kualitatif yaitu dengan cara mendeskripsikan atau menggambarkan keadaan objek penelitian kemudian dibandingkan dengan standar yang ada yaitu PSAK No. 45. Selanjutnya dideskripsikan bagaimana laporan keuangan dilembaga masjid berdasarkan PSAK No. 45 yang meliputi analisa pengakuan, pengukuran, pengungkapan, dan pelaporan. Hasil penelitian ini menunjukkan bahwa ke-4 masjid di Kabupaten Majalengka yaitu Masjid Besar Al-Hurriyyah Kecamatan Jatiwangi, Masjid Besar Al-Huda Kecamatan Sukahaji, Masjid Besar Darussalam Kecamatan Panyingkiran, dan Masjid Besar Syifaa'ul Quluub Kecamatan Maja dalam penyusunan laporan keuangannya tidak sesuai dengan PSAK No. 45 dan cenderung masih sangat sederhana. Hal ini terlihat jelas dari jenis laporan keuangan yang digunakan hanya laporan arus kas dan laporan posisi keuangan. Kata Kunci: masjid, laporan keuangan, psak no. 45 AN ANALYSIS OF THE FINANCIAL STATEMENT OF A NON-PROFIT ENTITY BASED ON STATEMENT OF FINANCIAL ACCOUNTING STANDARD (PSAK) NO. 45 (A CASE STUDY CONDUCTED AT SEVERAL MOSQUES IN MAJALENGKA DISTRICT) Dini Hardiliani Supervisor: Dr. Asep Kurniawan, S.Pd., M. Pd/Leni Yuliyanti, S. Pd., M.M ABSTRACT This study aimed at identifying if several mosques in Majalengka District have already implemented the drafting and the reporting based on the applicable standards, namely Statement of Financial Accounting Standard (PSAK) No. 45. This study was conducted at 4 (four) areas in Majalengka District: Al-Hurriyyah Great Mosque - Jatiwangi Sub-district, Al-Huda Great Mosque - Sukahaji Sub-district, Darussalam Great Mosque - Panyingkiran Sub-district, and Syifaa'ul Quluub Great Mosque - Maja Sub-district. This study used a quantitative method by describing or illustrating the condition of the research objects and then comparing them with the existing standards, namely PSAK No. 45. Furthermore, it was continued by describing how the financial statement in the abovementioned mosques based on PSAK No. 45 including the analysis of recognition, measurement, presentation, and reporting. The findings of this study showed that the four mosques, Al-Hurriyyah Great Mosque - Jatiwangi Sub-district, Al-Huda Great Mosque - Sukahaji Sub-district, Darussalam Great Mosque - Panyingkiran Sub-district, and Syifaa'ul Quluub Great Mosque - Maja Sub-district, did not comply with PSAK No. 45 when drafting the financial statement and the financial statement was still simple. This is clearly seen from the type of financial statement they used. They are a cash flow statement and a statement of financial position. Keywords: Mosque, Financial Statement, PSAK No. 45