EVALUASI IMPLEMENTASI PELAPORAN KEUANGAN SEBAGAI BENTUK AKUNTABILITAS ORGANISASI KEAGAMAAN

  • Maria Kurniati Gedi Raya

Abstract

The purpose of the research to find out whether the financial reporting that is applied by the Catholic Church of St. Paulus Miki Salatiga has been in accordance with the standards established Archdiocese of Semarang and SFAS 45, 2011. The research method used is descriptive qualitative research analysis method using case studies. The results of this study indicate that the financial statements produced by the Catholic Church of St. Paulus Miki Salatiga was aligned with the standards established Archdiocese of Semarang and SFAS 45, 2011 by presenting the Financial Position Reports, Activity Reports, Cash Flow Statement, and Notes to Financial Statements. However there are differences in the way of adjustment and recording of financial statements made by the Catholic Church of St. Paulus Miki Salatiga against the revised SFAS 45, 2011 in accordance with the characteristics of the parish.Keywords: SFAS 45, financial statements, accountability
Published
Jan 23, 2017
How to Cite
GEDI RAYA, Maria Kurniati. EVALUASI IMPLEMENTASI PELAPORAN KEUANGAN SEBAGAI BENTUK AKUNTABILITAS ORGANISASI KEAGAMAAN. Journal of Accounting and Management Innovation, [S.l.], v. 1, n. 1, p. 1-21, jan. 2017. ISSN 2548-4990. Available at: <https://ejournal-medan.uph.edu/index.php/jam/article/view/74>. Date accessed: 04 oct. 2022. doi: http://dx.doi.org/10.19166/%JAMI%6%2%2022%.
Section
Articles