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1. SUSI ARISKA 1 2 3 4 5 WASNI SINDI RAMLA T HARDIANTI ANALISIS PENERAPAN PSAK 45 TENTANG LAPORAN ENTITAS NIRLABA Disusun Oleh : Kelompok 2

2. Definisi 01

3. PSAK singkatan dari Pernyataan Standar Akuntansi Keuangan . PSAK merupakan suatu pedoman untuk melaksanakan suatu pekerjaan Penerapan adalah perbuatan yang mempraktikkan suatu teori serta hal-hal lain untuk suatu kepentingan yang diinginkan . Laporan Keuangan adalah laporan tentang aktivitas dan hasil dari suatu perusahaan yang menerbitkan laporan . Entitas nirlaba yaitu entitas yang memperoleh sumber daya dari para anggota dan dari penyumbang lainnya yang tidak mengharapkan imbalan apapun . 01

4. Tujuan DAN Ruang Lingkup 02

5. 02 Pernyataan ini bertujuan untuk mengatur pelaporan keuangan entitas nirlaba . Diharapkan laproran keuangan entitas nirlaba dapat lebih muda dipahami , memiliki relevansi , dan memiliki daya banding yang tinggi Laporan keuangan yang disajikan organisasi nirlaba yang memenuhi karakteristik sebagai organisasi nirlaba . Dapat diterapkan oleh Lembaga pemerintah , dan unit sejenis lainnya sepanjang tidak bertentangan dengan peraturan UU yang berlaku . Tujuan PSAK 45 Ruang Lingkup

6. PENERAPAn PSAK 45 03

7. PSAK 45 ORGANISASI NIRLABA 03 Mengatur pelaporan Organisasi nirlaba Pengaturan untuk pengakuan , penyajian dan pengungkapan mengikuti standar yang lain .

8. Organisasi Nirlaba 1 2 3 Sumber daya entitas Menghasilkan barang atau jasa tanpa bertujuan menumpuk laba . Tidak ada kepemilikan seperti lazimnya pada organisasi bisnis 03

9. Penerapan PSAK 45 Pernyataan ini menetapkan informasi dasar tertentu yang disajikan dalam laporan keuangan entitas nirlaba . Pengaturan yang tidak diatur dalam pernyataan ini mengacu pada SAK, atau SAK ETAP untuk entitas yang tidak memiliki akuntabilitas public signifikan . 03

10. Klasifikasi Sumber daya 04

11. Tujuan Penggunaan Terikat Tidak Terikat Periode Terikat Sementara Permanen 04

12. Laporan Keuangan Entitas Nirlaba dan Laporan Posisi Keuangan 05

13. Laporan Keuangan Entitas Nirlaba 05 Laporan Posisi Keuangan Laporan Aktivitas Laporan Arus Khas Catatan Atas Laporan Keuangan

14. Laporan Posisi Keuangan ASET LIABILITAS ASET NETO Membantu para penyumbang , anggota organisasi , kreditur dan pihak-pihak lain untuk menilai : Kemampuan organisasi untuk memberikan jasa secara berkelanjutan Likuiditas , fleksibilitas keuangan , kemampuan untuk memenuhi kewajibannya , dan kebutuhan pendanaan ekasternal . 05

15. Terima Kasih Sekian presentasi dari kelompok kami, jika ada kesalahan mohon dibicarakan baik-baik bukan malah pergi mencari yang lebih baik .