PENERAPAN AKUNTANSI DAN PENGENDALIAN INTERNAL PADA ORGANISASI KEAGAMAAN (Studi kasus pada Gereja HKBP Perumnas Klender)

Manik, Sutri (2020) PENERAPAN AKUNTANSI DAN PENGENDALIAN INTERNAL PADA ORGANISASI KEAGAMAAN (Studi kasus pada Gereja HKBP Perumnas Klender). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi dan pengendalian internal pada Gereja HKBP Perumnas Klender yang merupakan sebuah organisasi nirlaba. Teknik pengumpulan data yang dilakukan dalam penelitian ini adalah penelitian lapangan. Analisis data yang dilakukan adalah teknik analisis deskritip kualitatif, yaitu dengan pengamatan langsung, wawancara, dan dokumentasi. Dengan menggunakan dua jenis data yaitu data primer dan data sekunder. Hasil penelitian menunjukkan bahwa penerapan akuntansi dan pengendalian internal dalam Gereja HKBP telah berjalan dengan baik, namun laporan keuangan dalam Gereja HKBP Perumnas Klender belum sesuai dengan standar PSAK No 45. Berdasarkan analisis yang dilakukan oleh peneliti yang berhubungan dengan PSAK No. 45, peneliti membuat laporan keuangan yang sesuai dengan PSAK No. 45 yang meliputi laporan posisi keuangan, laporan aktivitas, laporan arus kas dan catatan atas laporan keuangan. Kata Kunci: Organisasi Nirlaba, PSAK No. 45, Pengendalian Internal This study aims to analyze accounting practice and internal control conducted in HKBP Church Perumnas Klender which is a non-profit organization. The data collection technique used in this study is field research. Data analysis carried out is a qualitative descriptive analysis technique, that is by direct observation, interviews and documentation. By using two types of data, namely, primary data and secondary data. The result of the study indicated that implementation of accounting and internal control in HKBP Church are already well underway, but the are some shortcoming that financial statement is not in accordance with IAS 45. Based on analysis conducted by researcher related to IAS 45, researcher make financial reports that are accordance with financial accounting standards no.45 which includes financial position reports, activity reports, cash flow statement and notes to financial statement. Keywords: Non-profit Organization, IAS 45, Internal Control

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMaksudi, Muhammad YusufUNSPECIFIEDyusufmaksudi@stei.ac.id
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Users 1354 not found.
Date Deposited: 05 Jan 2021 03:07
Last Modified: 05 Jan 2021 03:07
URI: http://repository.stei.ac.id/id/eprint/2756

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