ANALISIS PENERAPAN AKUNTANSI PADA YAYASAN SOSIAL SABILILLAH AN NAHDLIYAH SIDOARJO

Yaqin, Ainul (2021) ANALISIS PENERAPAN AKUNTANSI PADA YAYASAN SOSIAL SABILILLAH AN NAHDLIYAH SIDOARJO. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

The purpose of this study was to determine the suitability of the accounting
application at the Sabilillah An Nahdliyah Sidoarjo Social Foundation with
generally accepted accounting principles. The research was conducted at the
Sabilillah An Nahdliyah Social Foundation, Sidoarjo. This type of research is
descriptive qualitative where the aim is to systematically describe the preparation of financial statements of non-profit institutions to determine the level of performance. Data analysis aims to formulate a financial report format based on PSAK No. 45. Data obtained from interviews, observations, and documentation.
The results of this study indicate that many components of the financial
statements that are not in accordance with generally accepted standards have not
even been presented. So the researchers tried to make financial statements for non- profit institutions based on PSAK No. 45 which can be used to find out how the management performance in the 2020 period is in accordance with the application of accounting at the Sabilillah An Nahdliyah Sidoarjo Social Foundation not in accordance with generally accepted accounting principle.

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