Penyusunan Laporan Keuangan Gereja Sesuai PSAK No. 45/2011

Pengabdian di Gereja Jemaat Kristus Indonesia Ekklesia Salatiga

Authors

  • Priyo Hari Adi Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Rizky Sandhi Setyaki Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Niko Bangun Abdi Gunawan Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Jevies Ronaldo Odu Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Kristina Sheila Anggraeni Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Adriel Teguh Marcelo Samundu Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Paskahlius Anthony Sibi Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Fierda Nina Hita Nainggolan Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

DOI:

https://doi.org/10.24246/jms.v1i12020p17-24

Keywords:

Accounting, church, financial statement, PSAK No.45/2011

Abstract

Accounting is a tool for planning, management, and oversight of organization, no exception in the church. Accounting records of the Gereja Jemaat Kristus Indonesia (GJKI) Ekklesia, Salatiga is based on the ordinances and rules of the church. The church has only a statement of cash flows created by the Church secretary. In fact, PSAK No. 45/2011 requires church financial reporting, consisting of financial position reports, activity reports and cash flow reports. Therefore, the community devotion activities are held to assist the GJKI Ekklesia to compilefinancial statements in accordance with PSAK No. 45/2011, so that financial reporting is more accountable and transparent there. The method of community devotion is done by interviews, observations, and mentoring. The result is the recommendation of financial statement in accordance with PSAK No. 45/2011 which is ready to be implemented in the GJKI Ekklesia.

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References

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Published

2020-09-12

How to Cite

Adi, P. H., Setyaki, R. S., Gunawan, N. B. A., Odu, J. R., Anggraeni, K. S., Samundu, A. T. M., Sibi, P. A., & Nainggolan, F. N. H. (2020). Penyusunan Laporan Keuangan Gereja Sesuai PSAK No. 45/2011: Pengabdian di Gereja Jemaat Kristus Indonesia Ekklesia Salatiga. Magistrorum Et Scholarium: Jurnal Pengabdian Masyarakat, 1(1), 17–24. https://doi.org/10.24246/jms.v1i12020p17-24

Issue

Vol. 1 No. 1 (2020)

Section

Articles

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Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat is licensed under a Creative Commons Attribution 4.0 International License

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