penerapan psak no 45 pada yayasan perguruan sriwedari malang (tableofcontents)
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Penerapan Psak No 45 Pada Yayasan Perguruan Sriwedari Malang (Tableofcontents)TRANSCRIPT
DAFTAR ISI
Kata Pengantar………………………………………………………... i
Daftar isi……………………………………………………………...... iii
Daftar Tabel............................................................................................ vi
Daftar Gambar........................................................................................ vii
Daftar Lampiran..................................................................................... viii
Abstraksi.................................................................................................. ix
BAB I PENDAHULUAN........................................................................ 1
1.1 Latar Belakang Masalah.................................................................. 1
1.2 Rumusan Masalah............................................................................ 3
1.3 Tujuan Penelitian............................................................................. 3
1.4 Manfaat Penelitian........................................................................... 4
1.4.1 Manfaat Teoritis.......................................................................... 4
1.4.2 Manfaat Praktis........................................................................... 4
BAB II TINJAUAN PUSTAKA............................................................. 5
2.1 Akuntansi......................................................................................... 5
2.1.1 Definisi dan Fungsi Akuntansi.................................................... 5
2.1.2 Sistem Akuntansi........................................................................ 6
2.1.3 Akuntansi Sektor Publik.............................................................. 9
2.1.3.1 Karakter Organisasi Sektor Publik.......................................... 9
2.1.3.2 Tujuan Akuntansi Sektor Publik............................................. 10
2.1.3.3 Basis Akuntansi Sektor Publik................................................ 10
2.1.4 PSAK No. 45 tentang Pelaporan Keuangan Organisasi Nirlaba.... 13
2.1.4.1 Laporan Posisi Keuangan........................................................ 15
2.1.4.2 Laporan Aktivitas.................................................................... 16
2.1.4.3 Laporan Arus Kas................................................................... 17
2.1.4.4 Catatan atas Laporan Keuangan............................................. 18
2.2 Yayasan................................................................................................ 18
2.2.1 Definisi dan Tujuan Yayasan......................................................... 18
2.2.2 Manajemen Yayasan...................................................................... 20
2.2.3 Akuntansi Yayasan........................................................................ 20
2.2.3.1 Siklus Akuntansi..................................................................... 22
2.2.3.2 Penggunaan Basis Akuntansi.................................................. 23
2.2.4 Yayasan Pendidikan....................................................................... 24
2.2.4.1 Akuntansi Yayasan Pendidikan................................................. 25
2.2.4.2 Peraturan Perpajakan Yayasan Pendidikan............................... 26
2.2.4.3 Fasilitas Khusus Perpajakan Yayasan Pendidikan dan Dampaknya
pada Laporan Keuangan Yayasan..................................................... 27
BAB III METODOLOGI PENELITIAN............................................... 30
3.1 Metode Penelitian.............................................................................. 30
3.2 Objek dan Lokasi Penelitian.............................................................. 31
3.3 Sumber Data dan Teknik Pengumpulan Data................................... 31
3.3.1 Sumber Data................................................................................. 31
3.3.2 Teknik Pengumpulan Data........................................................... 32
3.4 Instrumen Penelitian.......................................................................... 33
3.5 Teknik Analisis Data......................................................................... 34
BAB IV PEMBAHASAN........................................................................ 35
4.1 Gambaran Umum Yayasan............................................................... 35
4.2 Siklus Akuntansi Yayasan................................................................. 37
4.2.1 Basis Akuntansi dan Sistem Pencatatan....................................... 37
4.2.2 Prosedur Keuangan....................................................................... 38
4.2.2.1 Prosedur Penerimaan Kas........................................................ 38
4.2.2.2 Prosedur Pengeluaran Kas....................................................... 40
4.3 Laporan Keuangan Yayasan................................................................. 41
4.4 Analisa Kondisi Yayasan...................................................................... 47
4.5 Faktor-faktor Penyebab Yayasan Tidak Menerapkan PSAK No. 45.... 48
4.6 Rekonstruksi Sistem Keuangan Yayasan.............................................. 51
4.6.1 Alasan Perlunya Rekonstruksi......................................................... 51
4.6.2 Tahapan Rekonstruksi Sistem Keuangan Yayasan...……………... 52
4.6.2.1 Analisa Transaksi dan Penyusunan Bagan Akun....…………… 53
4.6.2.2 Prosedur Keuangan dan Dokumen yang Digunakan................... 58
4.6.2.3 Penjurnalan........................................................……………….. 59
4.6.2.4 Buku Besar dan Posting.............................................................. 60
4.6.2.5 Laporan Keuangan..................................................……………. 60
BAB V KESIMPULAN................................................................................. 64
5.1 Kesimpulan............................................................................................ 64
5.2 Rekomendasi.......................................................................................... 65
5.3 Keterbatasan Penelitian.......................................................................... 65
LAMPIRAN................................................................................................... 66
DAFTAR TABEL
Tabel 4.1 Jumlah Guru, Karyawan, dan Murid (Diolah)………………….. 36 Tabel 4.2 Jenis Transaksi Keuangan Yayasan……………………………. 53
DAFTAR GAMBAR
Gambar 2.1 Siklus Akuntansi……………………………………………… 21
Gambar 4.1 Struktur Organisasi Yayasan…………………………………. 36
Gambar 4.2 Format Laporan Posisi Keuangan............................................... 61
Gambar 4.3 Format Laporan Aktivitas........................................................... 62
Gambar 4.4 Format Laporan Arus Kas........................................................... 63
DAFTAR LAMPIRAN
Lampiran Laporan Keuangan Yayasan Lampiran 2Bagan Akun Lampiran 3Prosedur Keuangan dan Bagan Alur (flowchart) Lampiran 4Jenis Transaksi, Dokumen yang Digunakan, dan Jurnal Lampiran 5 Format Dokumen Lampiran 6 Format Buku Besar Lampiran 7 Format Neraca Lajur
DAFTAR ISI
Kata Pengantar………………………………………………………... i
Daftar isi……………………………………………………………...... iii
Daftar Tabel............................................................................................ vi
Daftar Gambar........................................................................................ vii
Daftar Lampiran..................................................................................... viii
Abstraksi.................................................................................................. ix
BAB I PENDAHULUAN........................................................................ 1
1.1 Latar Belakang Masalah.................................................................. 1
1.2 Rumusan Masalah............................................................................ 3
1.3 Tujuan Penelitian............................................................................. 3
1.4 Manfaat Penelitian........................................................................... 4
1.4.1 Manfaat Teoritis.......................................................................... 4
1.4.2 Manfaat Praktis........................................................................... 4
BAB II TINJAUAN PUSTAKA............................................................. 5
2.1 Akuntansi......................................................................................... 5
2.1.1 Definisi dan Fungsi Akuntansi.................................................... 5
2.1.2 Sistem Akuntansi........................................................................ 6
2.1.3 Akuntansi Sektor Publik.............................................................. 9
2.1.3.1 Karakter Organisasi Sektor Publik.......................................... 9
2.1.3.2 Tujuan Akuntansi Sektor Publik............................................. 10
Lampiran1
2.1.3.3 Basis Akuntansi Sektor Publik................................................ 10
2.1.4 PSAK No. 45 tentang Pelaporan Keuangan Organisasi Nirlaba.... 13
2.1.4.1 Laporan Posisi Keuangan........................................................ 15
2.1.4.2 Laporan Aktivitas.................................................................... 16
2.1.4.3 Laporan Arus Kas................................................................... 17
2.1.4.4 Catatan atas Laporan Keuangan............................................. 18
2.2 Yayasan................................................................................................ 18
2.2.1 Definisi dan Tujuan Yayasan......................................................... 18
2.2.2 Manajemen Yayasan...................................................................... 20
2.2.3 Akuntansi Yayasan........................................................................ 20
2.2.3.1 Siklus Akuntansi..................................................................... 22
2.2.3.2 Penggunaan Basis Akuntansi.................................................. 23
2.2.4 Yayasan Pendidikan....................................................................... 24
2.2.4.1 Akuntansi Yayasan Pendidikan................................................. 25
2.2.4.2 Peraturan Perpajakan Yayasan Pendidikan............................... 26
2.2.4.3 Fasilitas Khusus Perpajakan Yayasan Pendidikan dan Dampaknya pada Laporan
Keuangan Yayasan..................................................... 27
BAB III METODOLOGI PENELITIAN............................................... 30
3.1 Metode Penelitian.............................................................................. 30
3.2 Objek dan Lokasi Penelitian.............................................................. 31
3.3 Sumber Data dan Teknik Pengumpulan Data................................... 31
3.3.1 Sumber Data................................................................................. 31
3.3.2 Teknik Pengumpulan Data........................................................... 32
3.4 Instrumen Penelitian.......................................................................... 33
3.5 Teknik Analisis Data......................................................................... 34
BAB IV PEMBAHASAN........................................................................ 35
4.1 Gambaran Umum Yayasan............................................................... 35
4.2 Siklus Akuntansi Yayasan................................................................. 37
4.2.1 Basis Akuntansi dan Sistem Pencatatan....................................... 37
4.2.2 Prosedur Keuangan....................................................................... 38
4.2.2.1 Prosedur Penerimaan Kas........................................................ 38
4.2.2.2 Prosedur Pengeluaran Kas....................................................... 40
4.3 Laporan Keuangan Yayasan................................................................. 41
4.4 Analisa Kondisi Yayasan...................................................................... 47
4.5 Faktor-faktor Penyebab Yayasan Tidak Menerapkan PSAK No. 45.... 48
4.6 Rekonstruksi Sistem Keuangan Yayasan.............................................. 51
4.6.1 Alasan Perlunya Rekonstruksi......................................................... 51
4.6.2 Tahapan Rekonstruksi Sistem Keuangan Yayasan...……………... 52
4.6.2.1 Analisa Transaksi dan Penyusunan Bagan Akun....…………… 53
4.6.2.2 Prosedur Keuangan dan Dokumen yang Digunakan................... 58
4.6.2.3 Penjurnalan........................................................……………….. 59
4.6.2.4 Buku Besar dan Posting.............................................................. 60
4.6.2.5 Laporan Keuangan..................................................……………. 60
BAB V KESIMPULAN................................................................................. 64
5.1 Kesimpulan............................................................................................ 64
5.2 Rekomendasi.......................................................................................... 65
5.3 Keterbatasan Penelitian.......................................................................... 65
LAMPIRAN................................................................................................... 66
DAFTAR TABEL
DAFTAR ISI
Kata Pengantar………………………………………………………... i
Daftar isi……………………………………………………………...... iii
Daftar Tabel............................................................................................ vi
Daftar Gambar........................................................................................ vii
Daftar Lampiran..................................................................................... viii
Abstraksi.................................................................................................. ix
BAB I PENDAHULUAN........................................................................ 1
1.1 Latar Belakang Masalah.................................................................. 1
1.2 Rumusan Masalah............................................................................ 3
1.3 Tujuan Penelitian............................................................................. 3
1.4 Manfaat Penelitian........................................................................... 4
1.4.1 Manfaat Teoritis.......................................................................... 4
1.4.2 Manfaat Praktis........................................................................... 4
BAB II TINJAUAN PUSTAKA............................................................. 5
2.1 Akuntansi......................................................................................... 5
2.1.1 Definisi dan Fungsi Akuntansi.................................................... 5
2.1.2 Sistem Akuntansi........................................................................ 6
2.1.3 Akuntansi Sektor Publik.............................................................. 9
2.1.3.1 Karakter Organisasi Sektor Publik.......................................... 9
2.1.3.2 Tujuan Akuntansi Sektor Publik............................................. 10
2.1.3.3 Basis Akuntansi Sektor Publik................................................ 10
2.1.4 PSAK No. 45 tentang Pelaporan Keuangan Organisasi Nirlaba.... 13
2.1.4.1 Laporan Posisi Keuangan........................................................ 15
2.1.4.2 Laporan Aktivitas.................................................................... 16
2.1.4.3 Laporan Arus Kas................................................................... 17
2.1.4.4 Catatan atas Laporan Keuangan............................................. 18
2.2 Yayasan................................................................................................ 18
2.2.1 Definisi dan Tujuan Yayasan......................................................... 18
2.2.2 Manajemen Yayasan...................................................................... 20
2.2.3 Akuntansi Yayasan........................................................................ 20
2.2.3.1 Siklus Akuntansi..................................................................... 22
2.2.3.2 Penggunaan Basis Akuntansi.................................................. 23
2.2.4 Yayasan Pendidikan....................................................................... 24
2.2.4.1 Akuntansi Yayasan Pendidikan................................................. 25
2.2.4.2 Peraturan Perpajakan Yayasan Pendidikan............................... 26
2.2.4.3 Fasilitas Khusus Perpajakan Yayasan Pendidikan dan Dampaknya pada Laporan
Keuangan Yayasan..................................................... 27
BAB III METODOLOGI PENELITIAN............................................... 30
3.1 Metode Penelitian.............................................................................. 30
3.2 Objek dan Lokasi Penelitian.............................................................. 31
3.3 Sumber Data dan Teknik Pengumpulan Data................................... 31
3.3.1 Sumber Data................................................................................. 31
3.3.2 Teknik Pengumpulan Data........................................................... 32
3.4 Instrumen Penelitian.......................................................................... 33
3.5 Teknik Analisis Data......................................................................... 34
BAB IV PEMBAHASAN........................................................................ 35
4.1 Gambaran Umum Yayasan............................................................... 35
4.2 Siklus Akuntansi Yayasan................................................................. 37
4.2.1 Basis Akuntansi dan Sistem Pencatatan....................................... 37
4.2.2 Prosedur Keuangan....................................................................... 38
4.2.2.1 Prosedur Penerimaan Kas........................................................ 38
4.2.2.2 Prosedur Pengeluaran Kas....................................................... 40
4.3 Laporan Keuangan Yayasan................................................................. 41
4.4 Analisa Kondisi Yayasan...................................................................... 47
4.5 Faktor-faktor Penyebab Yayasan Tidak Menerapkan PSAK No. 45.... 48
4.6
Rekonstruksi Sistem Keuangan Yayasan.............................................. 51
4.6.1 Alasan Perlunya Rekonstruksi......................................................... 51
4.6.2 Tahapan Rekonstruksi Sistem Keuangan Yayasan...……………... 52
4.6.2.1 Analisa Transaksi dan Penyusunan Bagan Akun....…………… 53
4.6.2.2 Prosedur Keuangan dan Dokumen yang Digunakan................... 58
4.6.2.3 Penjurnalan........................................................……………….. 59
4.6.2.4 Buku Besar dan Posting.............................................................. 60
4.6.2.5 Laporan Keuangan..................................................……………. 60
BAB V KESIMPULAN................................................................................. 64
5.1 Kesimpulan............................................................................................ 64
5.2 Rekomendasi.......................................................................................... 65
5.3 Keterbatasan Penelitian.......................................................................... 65
LAMPIRAN................................................................................................... 66
DAFTAR TABEL
DAFTAR GAMBAR
Gambar 2.1 Siklus Akuntansi……………………………………………… 21 Gambar 4.1
Struktur Organisasi Yayasan…………………………………. 36 Gambar 4.2 Format
Laporan Posisi Keuangan............................................... 61 Gambar 4.3 Format Laporan
Aktivitas........................................................... 62 Gambar 4.4 Format Laporan Arus
Kas........................................................... 63
DAFTAR LAMPIRAN
DAFTAR GAMBAR
Gambar 2.1 Siklus Akuntansi……………………………………………… 21 Gambar 4.1
Struktur Organisasi Yayasan…………………………………. 36 Gambar 4.2 Format
Laporan Posisi Keuangan............................................... 61 Gambar 4.3 Format Laporan
Tabel 4.1 Jumlah Guru, Karyawan, dan Murid (Diolah)………………….. 36 Tabel 4.2 Jenis Transaksi Keuangan Yayasan……………………………. 53
Tabel 4.1 Jumlah Guru, Karyawan, dan Murid (Diolah)………………….. 36 Tabel 4.2 Jenis Transaksi Keuangan Yayasan……………………………. 53
Aktivitas........................................................... 62 Gambar 4.4 Format Laporan Arus
Kas........................................................... 63
DAFTAR LAMPIRAN
Lampiran Laporan Keuangan Yayasan Lampiran 2 Bagan Akun Lampiran Prosedur Keuangan dan Bagan Alur (flowchart) Lampiran Jenis Transaksi, Dokumen yang Digunakan, dan Jurnal Lampiran Format Dokumen Lampiran Format Buku Besar Lampiran Format Neraca Lajur