PENERAPAN AKUNTABILITAS DAN TRANSPARANSI TERHADAP PELAPORAN KEUANGAN GEREJA ST. MARIA PALEMBANG

WARDANI, INKA ANAKUSUMA and Aspahani, Aspahani (2013) PENERAPAN AKUNTABILITAS DAN TRANSPARANSI TERHADAP PELAPORAN KEUANGAN GEREJA ST. MARIA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

There are four interest in preparing an annual report of non-profit organizations: Accountability, Management, Transparency, and inter-generational balance. To analyze the accountability of an annual report should be compared with the generally accepted accounting standards. Especially for financial reporting of non-profit organization, was regulated in Pernyataan Standar Akuntansi No.45. Based on the characteristics of Gereja St. Maria that inclouded in non-profit organizations, the annual report should be regulated as PSAK No.45. This study was aimed to determine the application of accountability and transparency of Gereja St. Maria annual report. The research took place at Gereja St. Maria Palembang. The data used in this study is secondary data by using cash flow statement and budgeting report of Gereja St. Maria The method that used is descriptive qualitative. Based on the analysis that has been done shows that annual report of Gereja St. Maria not sufficient to meet generally accepted accounting standards.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Non-Profit organization, PSAK No.45, Accountability
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	25 Jan 2021 04:41
Last Modified:	25 Jan 2021 04:41
URI:	http://repository.unsri.ac.id/id/eprint/40948

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