The Application of PSAK No. 45 To Financial Statements A Case Study Non-Profit Organization Hidayatullah Pontianak Foundation Year Period January 2018-December 2018

Abstract

The purpose of this research are to apply PSAK No. 45 in financial statements of  Hidayatullah  PontianakFoundation  which is a non-profit entity that enganged in the social field with the aim of prospering people who live around the orphanage and have not adopted PSAK No. 45 in financial statements report and determine the obstacle factors of Hidayatullah Pontianak  Foundation  in applying PSAK No. 45. This research is a qualitative research that used PSAK No. 45 to implementing financial statements report and questionnaires to determine the obstacle factors of  Hidayatullah  Pontianak  Foundation  that use unrequired PSAK No. 45. The results of this research showed that  Hidayatullah  Pontianak  Foundation  can"™t  apply PSAK No. 45 in financial statements report, to know the obstace factors of  Hidayatullah  Pontianak  Foundation  in applying PSAK No. 45 because of treasurer do not know about PSAK No. 45 and  Hidayatullah  Pontianak  Foundation  have own financial statements report standard that made simply with understood purpose and there is not direct statements from IAI to  Hidayatullah  Pontianak  Foundation  about PSAK No. 45.