PENERAPAN AKUNTANSI NIRLABA DALAM RANGKA PENINGKATAN KELENGKAPAN PENYAJIAN INFORMASI LAPORAN KEUANGAN PADA GEREJA KRISTUS TUHAN (GKT) BANYUWANGI

  • Olivia Florendra Santoso Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Eko Pudjolaksono Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
Abstract Views: 166 times
PDF - FULL TEXT Downloads: 451 times
Keywords: akuntansi nirlaba, organisasi nirlaba, pertanggungjawaban, akuntabilitas, PSAK 45

Abstract

This study is a descriptive research. This study aims to examine the application of non-profit accounting in the financial statements of GKT Banyuwangi so as to improve the completeness of the information in the financial statements presented. This study is applied research that wants to solve the problem through a practical solution provided. Data collection techniques in this research is qualitative method. The method used is interview, observation, and document analysis. This research describes how the preparation of financial statements used by the organization today and review the weaknesses of the preparation of these financial statements. The preparation of financial statements used by the organizations today is a simple financial report. This financial statements has many weaknesses and not reliable in giving financial information. The findings of this study indicate that the non-profit accounting application can solve the problem of incomplete financial information contained in the financial statements of GKT Banyuwangi. This application of non-profit accounting can improve the completeness of the presentation of information in the financial statements and so that this church can present adequate financial information and support the church’s accountability to their congregation.

Downloads

Download data is not yet available.

References

Bastian, Indra. 2007. Akuntansi untuk LSM dan Partai Politik. Jakarta: Erlangga

Bastian, Indra. 2007. Akuntansi Yayasan dan Lembaga Publik. Jakarta: Erlangga

Halim, Abdul dan Muhammad Syam Kusufi. 2014. Teori, Konsep, dan Aplikasi Akuntansi Sektor Publik: Dari Anggaran hingga Laporan Keuangan dari Pemerintah hingga Tempat Ibadah, 2nd ed.Jakarta: Salemba Empat

Ikatan Akuntan Indonesia. 2017. Standar Akuntansi Keuangan: Per 1 Januari 2017. Jakarta: IAI

Lukito, Penny Kusumastuti. 2014. Membumikan Transparansi dan Akuntabilitas Kinerja Sektor Publik: Tantangan Beerdemokrasi ke Depan. Jakarta: Grasindo

Sujarweni, V. Wiratna. 2015. Akuntansi Sektor Publik: Teori, Konsep, Aplikasi. Yogyakarta: Pustaka Baru Press
Published
2018-03-01
Issue
Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Section
Bidang Akuntansi (AK)

Creative Commons License

  • Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
  • Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
  • By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.