Rancang Bangun Sistem Informasi Pelaporan Keuangan Organisasi Nirlaba Menggunakan PSAK 45 pada Panti Asuhan Muhammadiyah Pamekasan
Abstract: As one of the
foundation which has highly responsibility in orphaned prosperity and
eligibility, the orphanage always get public attention. One of the transparancy
embodiment could be assess from
financial reporting. The financial reporting should be published for
contributor and public. Currently, in Panti Asuhan Muhammadiyah Pamekasan, the
financial reporting only based on the revenue of donation and the fund
expenditure. Those financial reporting could not represent the orphanage
financial condition as globally. That condition made both the contributor and
managerial orphanage confused about the condition of orphanage. Besides that,
the managerial reporting also was not made by orphanage managerial. Therefore, the
orphanage managerial could not make a decision for the future. Based on those
conditions, the orphanage should have an information system which could make
the complete public financial reporting and managerial reporting. For the
public financial reporting, the information system should reference on PSAK 45
(Statement of Financial Reporting
Standard No. 45). The information system could make four standards reporting
from PSAK 45 and managerial reporting. By those reports, both contributor and
orphanage managerial could know the real financial condition of Panti Asuhan
Muhammadiyah Pamekasan.
Penulis: Gilang Arizky
Ramadhan, Lilis Binawati, Endra Rahmawati
Kode Jurnal: jptinformatikadd160597
