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NONPROFIT ORGANIZATION FINANCIAL REPORTING STANDARDS IMPLEMENTATION IN CHURCH
Janie, Dyah N. A.
; Yulianti, Yulianti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 18
, No 2
(2023)
This research was conducted in a church as a nonprofit organization operating in the religious field. This study aimed to analyze the application of PSAK No. 45 in financial reporting in a church. This study uses a descriptive qualitative analysis method, which is a study that describes and compares data obtained by observation, interviews, and documentation and analyzes using triangulation techniques. Informant research is based on the principle of appropriateness and adequacy. The basis of the...
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DETERMINASI PENINGKATAN SISTEM PENGENDALIAN INTERN: RELEVANSINYA DENGAN INFORMASI AKUNTANSI (Studi pada Koperasi di Kota Semarang)
Yulianti, Yulianti
; Wahdi, Nirsetyo
; Saifudin, Saifudin
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 12
, No 1
(2018)
The strategic role of Cooperatives and Small and Medium Enterprises (SMEs) in the midst of a national economic life, a fact that can not be denied any longer. The strategic role is primarily related to the amount, distribution and potential. In addition to being the life expectancy for most people of Indonesia, KUKM also capable of absorbing high enough jobs. The problem that arises is the need for internal control in a company. SAK ETAP expected use of small, medium, able to prepare its financi...
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