The Analysis of Application PSAK 45 on Worship Place: Case Study on Mosque Welfare Organization (DKM/Takmir) in Purwokerto

FIRDAUS, Mohammad Anhar (2018) The Analysis of Application PSAK 45 on Worship Place: Case Study on Mosque Welfare Organization (DKM/Takmir) in Purwokerto. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

PSAK 45 is a financial standard statement intended to regulate financial reporting of non-profit entities. But in reality, there are still found that PSAK 45 has not been applied to non-profit entities which oriented to religious activities. This study involves several mosque welfare organizations and government agencies that have the authority to build up mosque management, which aims to explore the understanding of mosque welfare organizations about PSAK 45 for mosque bookkeeping, explore constraints in the process of applying PSAK 45, in order to become financial reporting guidelines for places of worship. By using qualitative descriptive research and interview methods, the results obtained it can explain specifically what actually happened in the application of PSAK 45 to places of worship. The results of this study indicate that PSAK 45 has not been applied by mosque welfare organizations in each mosque. There are several constraints that influence the mosque welfare organization to implement PSAK 45 as a mosque financial reporting standard. Despite the current conditions, the mosque welfare organization wants a unification of the mosque's financial reporting standards that are of high comparative power.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C18305
Uncontrolled Keywords: PSAK 45, Mosque Welfare Organization, Government Agencies
Subjects: P > P652 Public welfare
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 12 Aug 2020 02:44
Last Modified: 12 Aug 2020 02:44
URI: http://repository.unsoed.ac.id/id/eprint/4877

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