Analysis of the Application of PSAK No.45 Concerning Financial Reporting of Non-Profit Organizations in Achieving Transparency and Accountability (Case Study of At-Taqwa Great Mosque, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque, and Bengk

Authors

  • Deva Asmarita Study Program of Accounting Faculty of Economic, Universitas Dehasen Bengkulu
  • Wagini Wagini Universitas Dehasen Bengkulu
  • Rina Trisna Yanti Universitas Dehasen Bengkulu

DOI:

https://doi.org/10.53697/emba.v2i2.1065

Keywords:

Financial Statements, PSAK 45

Abstract

This study aims to analyze the application of PSAK 45 concerning financial reporting of non-profit organizations in achieving transparency and accountability (Case Study at At-Taqwa Great Mosque, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque, and An-Nur Mosque in Bengkulu City). The data analysis used is descriptive comparative, namely a research method that compares a theory that applies to events that occur in the field. The results of this study indicate that these mosques in particular have not made financial reports in accordance with PASK No. 45, but in the financial reports, At-Taqwa Great Mosque has implemented PSAK 45 even though it is only 55.55%, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque and Majid An-Nur have implemented PSAK 45 even though it is only 50%. While for the transparency and accountability as a whole the five mosques have been transparent and accountable in their financial reports.

Downloads

Published

2022-12-10

How to Cite

Asmarita, D., Wagini, W., & Yanti, R. T. . (2022). Analysis of the Application of PSAK No.45 Concerning Financial Reporting of Non-Profit Organizations in Achieving Transparency and Accountability (Case Study of At-Taqwa Great Mosque, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque, and Bengk. Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi Review, 2(2), 489–498. https://doi.org/10.53697/emba.v2i2.1065

Issue

Section

Articles

Similar Articles

1 2 3 4 > >> 

You may also start an advanced similarity search for this article.