Institutional Repository | Satya Wacana Christian University: Penyusunan Laporan Keuangan pada Yayasan Pendidikan Kasih Baru Internasional

ABSTRACT
Nonprofits organizations need financial accountability and therefore it
requires special accounting system also is in accordance with PSAK No. 45 of the
non profits organization’s financial reporting.
Yayasan Pendidikan Kasih Baru Internasional (YPKBI) is nonprofits
organizations accordance with PSAK 45.
YPKBI not perform financial records in accordance with PSAK 45 because it is
only

a

statement

of

cash

receipts

and

expenditure

to

cash

Author helps YPKBI to prepare a report in accordance with PSAK No. 45. To
implement the necessary equip bookkeeper in YPKBI with enough knowledge to
be able to carry out future recording system that has been adapted to the PSAK
45.

Keywords: Non-profit organizations, financial statements, PSAK 45