Sosialisasi Penerapan PSAK 45 Tentang Pelaporan Keuangan Entitas Nirlaba

Abstract

In general, companies have an annual job, namely making financial reports. Every financial report that is made must be based on the rules that apply in a country. In Indonesia, the preparation of financial reports is regulated by the government through the ministry of finance and related institutions/institutions. Every entity (company), both profit-oriented (commercial) and non-profit, is required to prepare financial reports every year. The purpose of financial reports is to provide information about the financial condition of a company in a certain period. In general, the presentation of financial statements is always synonymous with profit entities (commercial companies), even though non-profit entity companies also have activities in presenting financial statements. In practice, both profit and non-profit entities have their own rules for presenting financial statements. On this occasion, the team of lecturers will carry out a community service activity to socialize the application of PSAK 45 concerning financial reporting of non-profit entities for students majoring in accounting at SMK BM Yapim Simpang Wire, Asahan Regency. The main problem faced is that students majoring in accounting at the university are still lacking in understanding the presentation of financial statements for non-profit entities, because during the teaching and learning process they only focus on presenting financial statements for profit entities (commercial companies) such as services, trade and industry. Based on the problems mentioned above, the STMIK Royal Kisaran lecturer team provided a solution, namely carrying out community service activities. Activities carried out in the form of socialization to provide understanding for students majoring in accounting in the presentation of financial statements of non-profit entities based on PSAK. From this service activity, the output to be achieved is to increase the knowledge of students majoring in accounting in presenting non-profit entity financial statements in accordance with PSAK. In addition, activity reports will be published in national journals and additional outputs, namely books or modules with ISBNs