?url_ver=Z39.88-2004&rft_id=1211031120&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+IMPLEMENTASI+DAN+EVALUASI%0D%0APERNYATAAN+STANDAR+AKUNTANSI+KEUANGAN+NOMOR+45%0D%0APADA+PELAPORAN+KEUANGAN+ENTITAS+NIRLABA%0D%0A(Studi+Pada+Wahana+Lingkungan+Hidup+Indonesia+Lampung)&rft.creator=NOVELIN+%2C+1211031120&rft.subject=HF5601+Accounting&rft.description=Standar+Akuntansi+mengatur+pelaporan+keuangan+entitas+bisnis+maupun+nirlaba.+Untuk%0D%0Aentitas+nirlaba%2C+IAI+mengeluarkan+PSAK+45+Tentang+Pelaporan+Keuangan+Entitas%0D%0ANirlaba.+PSAK+45+pertama+kali+disahkan+oleh+IAI+pada+23+Desember+1997+kemudian%0D%0Adirevisi+pada+tahun+2011.+PSAK+45+begitu+diperlukan%2C+mengingat+entitas+nirlaba%0D%0Aberbeda+dengan+entitas+bisnis+dimana+entitas+nirlaba+memperoleh+sumber+daya+dari%0D%0Apemberi+yang+tidak+mengharapkan+pembayaran+kembali+atau+manfaat+ekonomi+yang%0D%0Asebanding+dengan+jumlah+sumber+daya+yang+diberikan.(IAI%2C+2011).%0D%0APenelitian+ini+membahas+mengenai+penerapan+akuntansi+nirlaba+berdasarkan+peraturan%0D%0Astandar+akuntansi+keuangan+nomor+45+untuk+melihat+bagaimana+entitas+atau+lembaga%0D%0Anirlaba+menerapkan+peraturan+standar+akuntansi+keuangan+nomor+45.%0D%0APenelitian+ini+dilaksanakan+di+Wahana+Lingkungan+Hidup+Indonesia+Lampung.%0D%0AAdapun+temuan+yang+didapatkan+dalam+penelitian+ini+adalah+pertama+pelaporan%0D%0Akeuangan+WALHI+Lampung+yang+masih+banyak+kekurangan+dengan+banyaknya%0D%0Amasalah+yang+dihadapi.+Misalnya+penerimaan+sumbangan%2C+pelaporan+keuangan+yang%0D%0Abegitu+sederhana+yang+mengikuti+permintaan+founding.%0D%0ASelanjutnya%2C+akan+lebih+baik+bahwa+PSAK+45+diterapkan+dalam+laporan+keuangan%0D%0AWALHI+Lampung+dan+akan+lebih+tertata+rapi+dan+lebih+transparan+dalam+pertanggung%0D%0Ajawaban.%0D%0AKata+Kunci%3A+PSAK+45%2C+WALHI+Lampung%2C+Laporan.%0D%0AANALISIS+IMPLEMENTASI%0D%0A%0D%0Aabstract%0D%0A%0D%0AAccounting+standards+regulate+financial+reporting+of+business+and+non-profit+entities.%0D%0AFor+non-profit+entities%2C+IAI+issued+PSAK+45+concerning+Non-Profit+Entity+Financial%0D%0AReporting.+PSAK+45+was+first+ratified+by+IAI+on+December+23%2C+1997+and+then+revised+in%0D%0A2011.+PSAK+45+is+so+necessary%2C+considering+that+non-profit+entities+different+from%0D%0Abusiness+entities+where+non-profit+entities+obtain+resources+from+providers+who+do+not%0D%0Aexpect+repayment+or+economic+benefits+that+are+proportional+to+the+number+of+sources%0D%0Apower+given+(IAI%2C+2011).%0D%0AThis+study+discusses+the+application+of+non-profit+accounting+based+on+financial%0D%0Aaccounting+standard+number+45+to+see+how+non-profit+entities+or+institutions+apply%0D%0Afinancial+accounting+standard+number+45.%0D%0AThis+research+was+carried+out+in+the+Indonesian+Indonesian+Forum+for+the+Environment%0D%0Ain+Lampung.%0D%0AThe+findings+obtained+in+this+study+are+the+first+financial+reporting+of+WALHI+Lampung%0D%0Awhich+still+lacks+many+problems.+For+example+the+acceptance+of+donations%2C+simple%0D%0Afinancial+reporting+that+follows+the+demands+of+founding.%0D%0AFurthermore%2C+it+will+be+better+that+PSAK+45+is+applied+in+the+financial+statements+of%0D%0AWALHI+Lampung+and+will+be+more+organized+and+more+transparent+in+accountability.%0D%0AKey+word%3A+PSAK+45%2C+WALHI+Lampung%2C+Report.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2018-09-06&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F37326%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F37326%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F37326%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++NOVELIN+%2C+1211031120++(2018)+ANALISIS+IMPLEMENTASI+DAN+EVALUASI+PERNYATAAN+STANDAR+AKUNTANSI+KEUANGAN+NOMOR+45+PADA+PELAPORAN+KEUANGAN+ENTITAS+NIRLABA+(Studi+Pada+Wahana+Lingkungan+Hidup+Indonesia+Lampung).++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F37326%2F