Analisis Penerapan Psak No. 45 Tentang Pelaporan Keuangan Entitas Nirlaba

Winarti Winarti, Jumriani Jumriani

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Fenomena yang ditemukan pada RSUD Kab. Buol telah menerapkan PSAK 45 tetapi belum menggunakannya secara efisien dan efektif. Tujuan dari penelitian ini adalah menganalisis apakah PSAK No. 45 (revisi 2011) telah diterapkan secara efisien dan efektif pada penyajian laporan keuangan RSUD Kabupaten Buol. Metode pengumpulan data yang digunakan adalah dokumentasi. Objek penelitian adalah laporan keuangan Rumah Sakit Umum Daerah Kabupaten Buol. Metode analisis data yang digunakan adalah metode komparatif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa secara keseluruhan, RSUD Kab, Buol telah menerapkan PSAK No. 45 didalam laporannya dengan baik. Namun belum efektif dan efisien karena ada dua unsur dalam laporan keuangan RSUD Kab. Buol yang tidak sesuai dengan PSAK No. 45, yaitu klasifikasi asset neto terikat dan tidak terikat, serta klasifikasi perubahan kelompok asset neto.

Kata Kunci: Laporan Keuangan; Entitas Nirlaba; Penerapan PSAK (45).

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Referensi


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DOI: https://doi.org/10.37531/mirai.v8i2.4972

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