SAKINAH, PUTRI (2016) EVALUASI IMPLEMENTASI LAPORAN AKTIVITAS SEBAGAI BENTUK AKUNTABILITAS GEREJA BETHEL INDONESIA TENDEAN. D3 thesis, Universitas Negri Jakarta.
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Abstract
PUTRI SAKINAH. 8323136442. Evaluation of Implementation Activity Report as Form of Accuntability Indonesian Bethel Church Tendean. Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper has a backgroundthe issue of financial statement prepared by a non-profit organization. In preparing the financial statements for some non-profit organization who still has a small coverage and inadequate resources, might become an obstacle. Because a non-profit organization generally focus on realizing the program compared taking care of the administration. This paper was written bassed on the observation take in Indonesia Bethel Church Tendean. The method of this writing is descriptive qualitative with the technique of data collection by interview, documentation, and study literature. The result can be concluded that the statement which made by Indonesia Bethel Church did not match with PSAK No.45 both in terms of shape and content of the report. The church prefers made a report bassed by the activities of the church. Besides, the treasurer made a simple financial statement that anyone can read. The accountability of the report had already implemented properly. The report made by church had a period for one month. The accountability in vertical and horizontal had already implemented properly too. The treasurer asked pastor for an approval when making the report. After approval by the pastor, the report is being delivered to congregation. Keyword: Non-profit Organization, Activity Report, PSAK No.45, Accountability
Item Type: | Thesis (D3) |
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Additional Information: | Dosen Pembimbing : Dr. Etty Gurendrawati, SE, Akt, M.Si |
Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) |
Divisions: | Fakultas Ekonomi > D3 Akuntansi |
Depositing User: | Users 39 not found. |
Date Deposited: | 23 Dec 2017 18:46 |
Last Modified: | 23 Dec 2017 18:46 |
URI: | http://repository.fe.unj.ac.id/id/eprint/1781 |
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