PELATIHAN PEMBUKUAN SEDERHANA PADA PANTI ASUHAN NAUNGAN KASIH ENDE

Firnade Tandi Pau, Lenny Evinita

Abstract


The aims of this study are to: increase understanding of simple bookkeeping at the Ende Love Orphanage in Ende district. The problem in this research is to create a non-profit organization manager in order to be able to present good financial reports to donors. In this study, the author uses a qualitative descriptive method with a qualitative descriptive approach. This method was chosen because the purpose of this research is to describe the simple bookkeeping at the Naungan Kasih Ende Orphanage. The results in this study that the manager of the Ende Love Orphanage in carrying out financial records of the orphanage already referred to the Statement Of Financial Accounting Standards (SFAS) No. 45 on non-profit entities. Foundation managers have also met the requirements in accordance with non-profit entities. In presenting financial reports, the orphanage manager also applies the cash basis method by recording transactions using single entry records.

 

Keywords: SFAS No. 45, Financial Statements, Cash Basis, Single entry


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Peraturan Perundang-Undangan

Undang-undang Republik Indonesia No 16 Tahun 2001 Tentang Yayasan


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