17. PSAK 45 Pelaporan Keuangan Organisasi Nirlaba1

8/16/2019 17. PSAK 45 Pelaporan Keuangan Organisasi Nirlaba1

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PELAPORAN KEUANGANORGANISASI NIRLABA

PERNYATAANSTANDAR AKUNTANSI KEUANGAN

PSAK No.

4 5IKATAN AKUNTAN INDONESIA


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Hak Cipta © 1998 IKATAN AKUNTAN INDONESIADilarang memfoto-kopi ata memper!an"ak

# E$A#O%ANKEUAN&ANO%&ANISASINI%$A'A #SAK NO( )*

DAFTAR ISI

Paragraf

SAMBUTAN KETUA UMUM IAI

PENDAHULUAN ..................................................................... 01-05

T ! a"

R a"g L#"g$ %............................................................... 01-04

D&f#"#'# ........................................................................... 05

PEN(ELASAN ........................................................................ 0)-*4T ! a" La%ora" K& a"ga" ............................................. 05-0+La%ora" K& a"ga" Orga"#'a'# N#r,a a.......................... 0 -*4La%ora" Po'#'# K& a"ga" .............................................. 10-1+

T ! a" La%ora" Po'#'# K& a"ga" ......................... 10-11K,a'#f#$a'# A$/# a a" K&2a!# a"........................... 13-1*K,a'#f#$a'# A$/# a B&r'# T&r#$a/ a/a T# a$T&r#$a/ ................................................................... 14-1+

La%ora" A$/# #/a' ........................................................... 1 -*3T ! a" a" Fo$ ' La%ora" A$/# #/a'..................... 1 -30P&r a a" K&,o %o$ A$/# a B&r'# ..................... 31-33K,a'#f#$a'# P&" a%a/a"6 B& a"6 K& "/ "ga"

a" K&r g#a" ........................................................ 3*-3)I"for a'# P&" a%a/a" a" B& a" ........................ 37-3+I"for a'# P& &r#a" (a'a .................................... 3 -*3

La%ora" Ar ' Ka' .......................................................... **-*4T ! a" La%ora" Ar ' Ka' ..................................... **K,a'#f#$a'# P&"&r# aa" a" P&"g&, ara" Ka' ..*4

PERNYATAAN STANDAR AKUNTANSIKEUANGAN No. 45 PELAPORAN KEUANGANORGANISASI NIRLABA ........................................................ *5-4+

Ta"gga, Ef&$/#f ............................................................... 4+


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PSAK No.45 /&"/a"g PELAPORAN KEUANGAN ORGANISASI NIRLABA/&,a #'&/ ! # a,a ra%a/ Ko #/& S/a" ar A$ "/a"'# K& a"ga" %a a/a"gga, 30 D&'& &r 1 7 a" /&,a #'a $a" o,& P&"g r ' P 'a/ I$a/a"

A$ "/a" I" o"&'#a %a a /a"gga, 3* D&'& &r 1 7.

P&"8a/aa" #"# /# a$ 2a!# #/&ra%$a" "/ $ "' r 8a"g /# a$ a/&r#a, 9 # -a/&r#a, #/& ' :.

(a$ar/a6 3* D&'& &r 1 7

Ko #/& S/a" ar A$ "/a"'# K& a"ga"

( ' f Ha,# K&/ aI'/#"# T. S# ar/a ;a$#, K&/ aM#r


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SAMBUTAN KETUA UMUMIKATAN AKUNTAN INDONESIA

Da,a & a' $# &ra g,o a,#'a'#6 ar ' a"a /# a$ ,ag# &"g&"a, a/a'"&gara a" / "/ /a" /ra"'%ara"'# #"for a'# $& a"ga" '& a$#" &"#"g$a/6

a#$ ar# %&"gg "a ,a%ora" $& a"ga" # a,a "&g&r# a % " # , ar "&g&r#. U"/ $ & &" # / "/ /a" 8a"g '& a$#" &"#"g$a/ /&r'& /6S/a" ar A$ "/a"'# K& a"ga" ar ',a &r2a2a'a" g,o a,.

D&"ga" $&/&r a/a'a" /&"aga6 2a$/ a" a"a6 I$a/a" A$ "/a" I" o"&'#a'&,a, &r 'a a '&=ara &r$&'#"a "ga" "/ $ &"#"g$a/$a" / '/a"-

ar a$ "/a"'# $& a"ga" agar ,a%ora" $& a"ga" 8a"g #'a!#$a" %&r 'a aa"I" o"&'#a a%a/ '&!a,a" &"ga" %&r$& a"ga" '/a" ar #"/&r"a'#o"a,.P&-"#"g$a/a" / /&r'& / #,a$ $a" a#$ &"ga" %&"&r #/a" '/a" ar ar

a % " &"ga" &,a$ $a" %&"8& % r"aa" /&r a a% '/a" ar 8a"g /&,aa a.

U%a8a %&"g& a"ga" '/a" ar a$ "/a"'# #"# /&"/ "8a /# a$ a$a" &r a'#,/a"%a $ "ga" &r aga# %# a$.Pa a $&'& %a/a" #"# $a # &"8a %a#$a"/&r# a $a'# a" %&"g argaa" 8a"g '&/#"gg#-/#"gg#"8a $&%a a D#r&$/ora/

(&" ra, L& aga K& a"ga"-D&%ar/& &" K& a"ga" 8a"g /&,a &" $ "g%a8a %&"g& a"ga" '/a" ar a$ "/a"'# #"# &,a, # S -T# P&"g& -a"ga" S#'/& A$ "/a"'# # S&$/or S2a'/a.

Ka # ! ga &"8a %a#$a" /&r# a $a'# $&%a a a a" a" #"'/a"'#%& &r#"/a ,a#""8a6 Ka"/or A$ "/a" P ,#$ Dr'. Ha # S /a"/o ? R&$a"6


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%&rg r a" /#"gg#6 a'o'#a'#6 %&r 'a aa" a" %# a$ ,a#""8a 8a"g /&,a a"8a$& &r#$a" a' $a" a" $ "ga" a,a %ro'&' %&"g& a"ga" '/a" ar

a$ "/a"'# #"#.K&%a a '&, r a"ggo/a Ko #/& S/a" ar A$ "/a"'# K& a"ga"8a"g /&,a &$&r!a /a"%a %a r# &"ga" '& a"ga/ %rof&'#o"a,#' &6 $a #

=a%$a" /&r# a $a'# a" %&"g argaa" 8a"g '&/#"gg#-/#"gg#"8a.

(a$ar/a6 3* D&'& &r 1 7

P&"g r ' P 'a/

I$a/a" A$ "/a" I" o"&'#a

Dr'. So& ar!o"oK&/ a U




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PENDAHULUAN

Kara$/&r#'/#$ orga"#'a'# "#r,a a &r & a &"ga" orga"#'a'# #'"#'.P&r & aa" /a a 8a"g &" a'ar /&r,&/a$ %a a =ara orga"#'a'# & %&r-o,& ' &r a8a 8a"g # / $a" "/ $ &,a$ $a" &r aga# a$/# #/a'o%&ra'#"8a.Orga"#'a'# "#r,a a & %&ro,& ' &r a8a ar# ' a"ga"%ara a"ggo/a a" %ara %&"8 a"g ,a#" 8a"g /# a$ &"g ara%$a" # a,a"a%a% " ar# orga"#'a'# /&r'& /.

S& aga# a$# a/ ar# $ara$/&r#'/#$ /&r'& /6 a,a orga"#'a'# "#r,a a/# , /ra"'a$'# /&r/&"/ 8a"g !ara"g a/a a $a" /# a$ %&r"a /&r!a # a,aorga"#'a'# #'"#'6 #'a,"8a %&"&r# aa" ' a"ga". Na " & #$#a"

a,a %ra$/#$ orga"#'a'# "#r,a a '&r#"g /a %#, a,a &r aga# &"/ $'& #"gga '&r#"g$a,# ' ,#/ # & a$a" &"ga" orga"#'a'# #'"#' %a a

"8a. Pa a & &ra%a &"/ $ orga"#'a'# "#r,a a6 &'$#% " /# a$ a a$&%& #,#$a"6 orga"#'a'# /&r'& / &" a"a# $& / a" o a,"8a ar# /a"g

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Para %&"gg "a ,a%ora" $& a"ga" orga"#'a'# "#r,a a & #,#$#$&%&"/#"ga" &r'a a 8a"g /# a$ &r & a &"ga" orga"#'a'# #'"#'6 8a#/

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%&"gg "aa""8a.P&r/a"gg "g!a2a a" a"a!&r &"g&"a# $& a % a""8a&"g&,o,a ' &r a8a orga"#'a'# 8a"g #/&r# a ar# %ara %&"8 a"g#'a!#$a" &,a, # ,a%ora" a$/# #/a' a" ,a%ora" ar ' $a'. La%ora" a$/# #/a'ar ' &"8a!#$a" #"for a'# &"g&"a# %&r a a" 8a"g /&r!a # a,a

$&,o %o$ a$/# a &r'# .

T ! a"

P&r"8a/aa" #"# &r/ ! a" "/ $ &"ga/ r %&,a%ora" $& a"ga"orga"#'a'# "#r,a a.D&"ga" a a"8a '/a" ar %&,a%ora"6 # ara%$a" ,a%ora"$& a"ga" orga"#'a'# "#r,a a a%a/ ,& # a #%a a #6 & #,#$#r&,& a"'#6 a" & #,#$# a8a a" #"g 8a"g /#"gg#.

R a"g L#"g$ %

01 P&r"8a/aa" #"# &r,a$ ag# ,a%ora" $& a"ga" 8a"g #'a!#-$a" o,& orga"#'a'# "#r,a a 8a"g & &" # $ara$/&r#'/#$ '& aga# &r#$ /@

a: S &r a8a &"/#/a' &ra'a, ar# %ara %&"8 a"g 8a"g /# a$&"g ara%$a" %& a8ara" $& a,# a/a a"faa/ &$o"o # 8a"g

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=: T# a$ a a $&%& #,#$a" '&%&r/# ,a


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D & f # " # ' #

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a: (a'a 8a"g # &r#$a" o,& orga"#'a'# "#r,a a a" $& a % a""8a"/ $ /&r ' & &r#$a" !a'a /&r'& /

: >ara a"a!&r &,a$'a"a$a" /a"gg "g !a2a "8a a" a'%&$ ,a#"ar# $#"&r!a &r&$a.

0+ S&=ara r#"=#6 / ! a" ,a%ora" $& a"ga"6 /&r a' $ =a/a/a"a/a' ,a%ora" $& a"ga"6 a a,a "/ $ &"8a!#$a" #"for a'# &"g&"a#@

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: P&"gar /ra"'a$'#6 %&r#'/#2a a" '#/ a'# ,a#""8a 8a"g &"g a"#,a# a" '#fa/ a$/# a &r'# .

=: (&"#' a" ! ,a ar ' a' $ a" ar ' $&, ar ' &r a8a a,a'a/ %&r#o & a" "ga" a"/ara $& a"8a.

: >ara ' a/ orga"#'a'# &" a%a/$a" a" & &,a"!a$a" $a'6& %&ro,& %#"!a a" a" &, "a'# %#"!a a"6 a" fa$/or ,a#""8a

8a"g &r%&"gar %a a ,#$ # #/a'"8a.

&: U'a a !a'a ' a/ orga"#'a'#.

S&/#a% ,a%ora" $& a"ga" &"8& #a$a" #"for a'# 8a"g &r & a6 a"#"for a'# a,a ' a/ ,a%ora" $& a"ga" #a'a"8a &,&"g$a%# #"for a'#

a,a ,a%ora" $& a"ga" 8a"g ,a#".

La%ora" K& a"ga" Orga"#'a'# N#r,a-a

0 La%ora" $& a"ga" orga"#'a'# "#r,a a &,#% /# ,a%ora"%o'#'# $& a"ga" %a a a$ #r %&r#o & ,a%ora"6,a%ora" a$/# #/a' '&r/a

,a%ora" ar ' $a' "/ $ ' a/ %&r#o & %&,a%ora"6 a" =a/a/a" a/a',a%ora" $& a"ga".


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La%ora" Po'#'# K& a"ga"

T ! a" La%ora" Po'#'# K& a"ga"

10 T ! a" ,a%ora" %o'#'# $& a"ga" a a,a "/ $ &"8& #a-$a" #"for a'# &"g&"a# a$/# a6 $&2a!# a"6 a" a$/# a &r'# a" #"for a'#

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"g$a%a" a" #"for a'# a,a ,a%ora" $& a"ga" ,a#""8a6 a%a/ & a"/%ara %&"8 a"g6 a"ggo/a orga"#'a'#6 $r& #/ r a" %# a$-%# a$ ,a#" "/ $

&"#,a#@

a: $& a % a" orga"#'a'# "/ $ & &r#$a" !a'a '&=ara &r-$&,a"! /a" a"

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11 La%ora" %o'#'# $& a"ga" &"=a$ % orga"#'a'# '&=ara$&'&, r a" a" ar ' &"8a!#$a" /o/a, a$/# a6 $&2a!# a" a" a$/# a &r'# .

K,a'#f#$a'# A$/# a a" K&2a!# a"

13 La%ora" %o'#'# $& a"ga"6 /&r a' $ =a/a/a" a/a' ,a%ora"$& a"ga"6 &"8& #a$a" #"for a'# 8a"g r&,& a" &"g&"a# ,#$ # #/a'6f,&$'# #,#/a' $& a"ga"6 a" "ga" a"/ara a$/# a a" $&2a!# a".I"for a'#/&r'& / "8a #'a!#$a" &"ga" %&"g % ,a" a$/# a a" $&2a!# a"8a"g & #,#$# $ara$/&r#'/#$ '&r %a a,a ' a/ $&,o %o$ 8a"g r&,a/#f

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17 P& a/a'a" /& %or&r /&r a a% 91: ' a"ga" &r %aa$/# #/a' o%&ra'# /&r/&"/ 6 93: #" &'/a'# "/ $ !a"g$a 2a$/ /&r/&"/ 6 9*:%&"gg "aa" '&,a a %&r#o & /&r/&"/ # a'a &%a"6 a/a 94: %& &ro,& a"a$/# a /&/a%6 a%a/ #'a!#$a" '& aga# "' r /&r%#'a a,a $&,o %o$ a$/# a

&r'# 8a"g %&"gg "aa""8a # a/a'# '&=ara /& %or&r a/a #'a!#$a" a,a=a/a/a" a/a' ,a%ora" $& a"ga". P& a/a'a" /& %or&r o,& %&"8 a"g

a%a/ &r &"/ $ %& a/a'a" 2a$/ a/a %& a/a'a" %&"gg "aa"6 a/a$& a"8a.

1+ A$/# a &r'# /# a$ /&r#$a/ "8a &,#% /# %&" a%a/a"ar# !a'a6 %&"! a,a" ara"g6 ' a"ga"6 a" # # &" a/a a'#, #" &'/a'#6#$ ra"g# & a" "/ $ & %&ro,& %&" a%a/a" /&r'& /.Ba/a'a" /&r a a%

%&"gg "aa" a$/# a &r'# /# a$ /&r#$a/ a%a/ &ra'a, ar# '#fa/ orga"#'a'#6,#"g$ "ga" o%&ra'#6 a" / ! a" orga"#'a'# 8a"g /&r=a"/ a,a a$/&%&" #r#a"6 a" ar# %&r!a"!#a" $o"/ra$/ a, &"ga" %& a'o$6 $r& #/ r a"%# a$ ,a#" 8a"g &r "ga" &"ga" orga"#'a'#. I"for a'# &"g&"a#

a/a'a"- a/a'a" /&r'& / "8a #'a!#$a" a,a =a/a/a" a/a' ,a%ora"$& a"ga".

La%ora" A$/#0#/a '

T ! a" La%ora" A$/# #/a'

1 T ! a" /a a ,a%ora" a$/# #/a' a a,a &"8& #a$a" #"for-a'# &"g&"a# 9a: %&"gar /ra"'a$'# a" %&r#'/#2a ,a#" 8a"g &"g a

! ,a a" '#fa/ a$/# a &r'# 6 9 : "ga" a"/ar /ra"'a$'#6 a" %&r#'/#2a,a#"6 a" 9=: aga# a"a %&"gg "aa" ' &r a8a a,a %&,a$'a"aa"

&r aga# %rogra a/a !a'a6 I"for a'# a,a ,a%ora" a$/# #/a'6 8a"g #-g "a$a" &r'a a &"ga" %&"g "g$a%a" #"for a'# a,a ,a%ora"

$& a"ga" ,a#""8a6 a%a/ & a"/ %ara %&"8 a"g6 a"ggo/a orga"#'a'#6$r& #/ r a" %# a$ ,a#""8a "/ $ 9a: &"g& a, a'# $#"&r!a a,a ' a/%&r#o &6 9 : &"#,a# %a8a6 $& a % a"6 a" $&'#"a "ga" orga"#'a'#

a" & &r#$a" !a'a6 a" 9=: &"#,a# %&,a$'a"aa" /a"gg "g !a2a a"$#"&r!a a"a!&r.

30 La%ora" a$/# #/a' &"=a$ % orga"#'a'# '&=ara $&'&-


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, r a" a" &"8a!#$a" %&r a a" ! ,a a$/# a &r'# '&,a a ' a/%&r#o &. P&r a a" a$/# a &r'# a,a ,a%ora" a$/# #/a' /&r=&r #"%a a a$/# a &r'# a/a &$ #/a' a,a ,a%ora" %o'#'# $& a"ga".

P&r a a" K&,o %o$ A$/# a B&r'#

31 La%ora" a$/# #/a' &"8a!#$a" ! ,a %&r a a" a$/# a&r'# /&r#$a/ %&r a"&"6/&r#$a/ /& %or&r6 a" /# a$ /&r#$a/ a,a ' a/

%&r#o &.

33 P&" a%a/a" a" $& "/ "ga" 8a"g &"a a a$/# a &r'# 6'&r/a & a" a" $&r g#a" 8a"g &"g ra"g# a$/# a &r'# #$&,o %o$a"'&%&r/# #a/ r a,a %aragraf 34-35.

K,a'#f#$a'# P&" a%a/a"6 B& a"6 K& "/ "ga" a"K&r g#a"

3* La%ora" a$/# #/a' &"8a!#$a" %&" a%a/a" '& aga#%&"a a a$/# a &r'# /# a$ /&r#$a/6 $&= a,# !#$a %&"gg "aa""8a

# a/a'# o,& %&"8 a"g6 a" &"8a!#$a" & a" '& aga# %&"g ra"ga$/# a &r'# /# a$ /&r#$a/.

34 S a"ga" #'a!#$a" '& aga# %&"a a a$/# a &r'#/# a$ /&r#$a/6/&r#$a/ %&r a"&"6a/a /&r#$a/ /& %or&r6/&rga"/ "g %a aa a /# a$"8a %& a/a'a".Da,a a, ' a"ga" /&r#$a/ 8a"g %& a-/a'a""8a /# a$ &r,a$ ,ag# a,a %&r#o & 8a"g 'a a6 a%a/ #'a!#$a"'& aga# ' a"ga" /# a$ /&r#$a/ '&%a"!a"g #'a!#$a" '&=ara $o"'#'/&"

a" # "g$a%$a" '& aga# $& #!a$a" a$ "/a"'#.

35 La%ora" a$/# #/a' &"8a!#$a" $& "/ "ga" a" $&r g#a"8a"g #a$ # ar# #" &'/a'# a" a$/# a ,a#" 9a/a $&2a!# a": '& aga#%&"a a a/a %&"g ra"g a$/# a &r'# /# a$ /&r#$a/6$&= a,# !#$a

%&"gg "aa""8a # a/a'#.3) K,a'#f#$a'# %&" a%a/a"6 & a"6 $& "/ "ga" a" $&r g#a"

a,a $&,o %o$ a$/# a &r'# /# a$ &" / % %&, a"g a a"8a $,a'#f#$a'#/a a a" a,a ,a%ora" a$/# #/a'. M#'a,"8a6 a,a ' a/ $&,o %o$ a/a

& &ra%a $&,o %o$ %&r a a" a,a a$/# a &r'# 6 orga"#'a'# a%a/ &"g-$,a'#f#$a'#$a" "' r- "' r"8a &" r / $&,o %o$ o%&ra'# a/a "o"-o%&ra'#6


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a%a/ # &,a"!a$a" a/a /# a$ a%a/ # &,a"!a$a"6 /&,a #r&a,#'a'# a/a&, #r&a,#'a'#6 &r ,a"g a/a /# a$ &r ,a"g6 a/a &"ga" =ara ,a#".

I"for a'# P&" a%a/a" a" B& a"

37 La%ora" a$/# #/a' &"8a!#$a" ! ,a %&" a%a/a" a"& a" '&=ara r /o.Na " & #$#a" %&" a%a/a" #" &'/a'# a%a/#'a!#$a" '&=ara "&/o &"ga" '8ara/ & a"- & a" /&r$a#/6'&%&r/#& a" %&"#/#%a" a" & a" %&"a'# a/ #" &'/a'#6 # "g$a%$a" a,a

=a/a/a" a/a' ,a%ora" $& a"ga".

3+ La%ora" a$/# #/a' &"8a!#$a" ! ,a "&/o $& "/ "ga" a"$&r g#a" 8a"g &ra'a, ar# /ra"'a$'# #"'# &"/a, a/a %&r#'/#2a ,a#" 8a"g

&ra a # , ar %&"g&" a,#a" orga"#'a'# a" a"a!& &". M#'a,"8a6 $& "-/ "ga" a/a $&r g#a" %&"! a,a" /a"a a" g& "g 8a"g /# a$ #g "a$a",ag#.

I"for a'# P& &r#a" (a'a

3 La%ora" a$/# #/a' a/a =a/a/a" a/a' ,a%ora" $& a"ga"ar ' &"8a!#$a" #"for a'# &"g&"a# & a" &" r / $,a'#f#$a'#

f "g'#o"a,6 '&%&r/# &" r / $&,o %o$ %rogra !a'a /a a a"a$/# #/a' %&" $ "g.

*0 K,a'#f#$a'# '&=ara f "g'#o"a, &r a"faa/ "/ $ & a"/%ara %&"8 a"g6 $r& #/ r6 a" %# a$ ,a#" a,a &"#,a# %& &r#a" !a'a

a" %&"gg "aa" ' &r a8a. D#'a %#"g %&"8a!#a" $,a'#f#$a'# & a"'&=ara f "g'#o"a,6 orga"#'a'# "#r,a a #a"! r$a" "/ $ &"8a!#$a" #"for a'#/a a a" &"g&"a# & a" &" r / '#fa/"8a. M#'a,"8a6 &r a'ar$a" ga!#6'&2a6 ,#'/r#$6 "ga6 %&"8 ' /a".

*1 Progra %& &r#a" !a 'a &r %a$a" a$/# #/a ' "/ $

&"8& #a$a" ara"g a" !a'a $&%a a %ara %&"&r# a a"faa/6 %&,a"gga"6a/a a"ggo/a a,a ra"g$a &"=a%a# / ! a" a/a #'# orga"#'a'#.P& &r#a" !a'a /&r'& / &r %a$a" / ! a" a" a'#, /a a 8a"g

#,a$'a"a$a" &,a, # &r aga# %rogra /a a.

*3 A$/# #/a' %&" $ "g &,#% /# '& a a$/# #/a' '&,a#" %ro-gra %& &r#a" !a'a. U "8a6 a$/# #/a' %&" $ "g &,#% /# a$/# #/a'


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a"a!& &" a" 6 %&"=ar#a" a"a6 a" %&"g& a"ga" a"ggo/a. A$/# #/a' a"a!& &" a" &,#% /# %&"ga2a'a"6 a"a!& &" #'"#'6%& $ a"6 %&"ga"ggara"6 %&" a"aa"6 a" a$/# #/a' a #"#'/ra/#f ,a#""8a6

a" '& a a$/# #/a' a"a!& &" a" a #"#'/ra'# $&= a,# %rogra %& -&r#a" !a'a a/a %&"=ar#a" a"a. A$/# #/a' %&"=ar#a" a"a &,#% /# % -

,#$a'# a" $a %a"8& %&"=ar#a" a"a %&"ga aa" af/ar a,a a/ %&"8 -a"g %&,a$'a"aa" a=ara $ ' ' %&"=ar#a" a"a %& a/a" a"

%&"8& ara" a" a,6 %&/ "! $6 a" a a" ,a#""8a a" %&,a$'a"aa" a$/#-#/a' ,a#" a,a ra"g$a %&"=ar#a" a"a ar# #" # # 6 8a8a'a"6 %& &r#"/aa" ,a#"-,a#".A$/# #/a' %&"g& a"ga" a"ggo/a &,#% /# %&"=ar#a" a"ggo/aar a" %&"g % ,a" # ra" a"ggo/a6 "ga" a" a$/# #/a' '&!&"#'.

La%ora" Ar ' Ka'

T ! a" La%ora" Ar ' Ka'

** T ! a" /a a ,a%ora" ar ' $a' a a,a &"8a!#$a"#"for a'# &"g&"a# %&"&r# aa" a" %&"g&, ara" $a' a,a ' a/%&r#o &.

K,a'#f#$a'# P&"&r# aa" a" P&"g&, ara" Ka'

*4 La%ora" ar ' $a' #'a!#$a" '&' a# PSAK 3 /&"/a"gLa%ora" Ar ' Ka' &"ga" /a a a" &r#$ / #"#@

a: A$/# #/a' %&" a"aa"@1: %&"&r# aa" $a' ar# %&"8 a"g 8a"g %&"gg "aa""8a

# a/a'# "/ $ !a"g$a %a"!a"g.3: %&"&r# aa" $a' ar# ' a"ga" a" %&"g a'#,a" #" &'-

/a'# 8a"g %&"gg "aa""8a # a/a'# "/ $ %& &ro,& a"6%& a"g "a" a" %& &,# araa" a$/# a /&/a%6 a/a%&"#"g$a/a" a"a a a # 9&" o2 &"/:.

*: "ga a" # # &" 8a"g # a/a'# %&"gg "aa""8a "/ $ !a"g$a %a"!a"g.

: P&"g "g$a%a" #"for a'# &"g&"a# a$/# #/a' #" &'/a'# a"%&" a"aa" "o"$a'@' a"ga" &r %a a"g "a" a/a a$/# a#" &'/a'#.


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PERNYATAAN STANDAR AKUNTANSI KEUANGANNO. 45 PELAPORAN KEUANGAN ORGANISASIN I R L A B A

P&r"8a/aa" S/a" ar A$ "/a"'# K& a"ga" No. 45 /&r #r#ar# %aragraf *5-4+. P&r"8a/aa" #"# ar ' # a=a a,a

$o"/&$' %aragraf 01-*4.

La%ora" K& a"ga" Orga"#'a'# N#r,a-a

*5 La%ora" K& a"ga" orga"#'a'# "#r,a a &,#% /# ,a%ora"%o'#'# $& a"ga" %a a a$ #r %&r#o & %&,a%ora"6,a%ora" a$/# #/a' '&r/a,a%ora" ar ' $a' "/ $ ' a/ %&r#o & %&,a%ora"6 a" =a/a/a" a/a',a%ora" $& a"ga".

La%ora" Po'#'# K& a"ga"

K,a'#f#$a'# A$/# a a" K&2a!# a"

*) I"for a'# ,#$ # #/a' # &r#$a" &"ga" =ara '& aga#&r#$ /@

a: M&"8a!#$a" a$/# a &r a'ar$a" r /a" ,#$ # #/a'6 a" $&2a!# a"&r a'ar$a" /a"gga, !a/ /& %o.

: M&"g&,o %o$a" a$/# a $& a,a ,a"=ar a" /# a$ ,a"=ar6 a"$&2a!# a" $& a,a !a"g$a %&" &$ a" !a"g$a %a"!a"g.

=: M&"g "g$a%$a" #"for a'# &"g&"a# ,#$ # #/a' a$/# a a/a 'aa/ !a/ /& %o"8a $&2a!# a" /&r a' $ %& a/a'a" %&"gg "aa"a$/# a6 %a a =a/a/a" a/a' ,a%ora" $& a"ga".

K,a'#f#$a'# A$/# a B&r'# T&r#$a/ a/a T# a$ T&r#$a/*7 La%ora" %o'#'# $& a"ga" &"8a!#$a" ! ,a a'#"g-

a'#"g $&,o %o$ a$/# a &r'# &r a'ar$a" a a a/a /# a$"8a%& a/a'a" o,& %&"8 a"g68a#/ @/&r#$a/ '&=ara %&r a"&"6/&r#$a/'&=ara /& %or&r6 a" /# a$ /&r#$a/.


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*+ I"for a'# &"g&"a# '#fa/ a" ! ,a ar# %& a/a'a"%&r a"&" a/a /& %or&r # "g$a%$a" &"ga" =ara &"8a!#$a" ! ,a/&r'& / a,a ,a%ora" $& a"ga" a/a a,a =a/a/a" a/a' ,a%ora"$& a"ga".

La%ora" A$/#0#/a '

T ! a" a" Fo$ ' La%ora" A$/# #/a'

* La%ora" a$/# #/a' #fo$ '$a" %a a orga"#'a'# '&=ara$&'&, r a" a" &"8a!#$a" %&r a a" ! ,a a$/# a &r'# '&,a a' a/ %&r#o &.P&r a a" a$/# a &r'# a,a ,a%ora" a$/# #/a' /&r=&r-

#" %a a a$/# a &r'# a/a &$ #/a' a,a ,a%ora" %o'#'# $& a"ga".

P&r a a" K&,o %o$ A$/# a B&r'#

40 La%ora" a$/# #/a' &"8a!#$a" ! ,a %&r a a" a$/# a&r'# /&r#$a/ %&r a"&"6/&r#$a/ /& %or&r6 a" /# a$ /&r#$a/ a,a ' a/

%&r#o &.

K,a'#f#$a'# P&" a%a/a"6 B& a"6 K& "/ "ga" a"K&r g#a"

41 La%ora" a$/# #/a' &"8a!#$a" %&" a%a/a" '& aga#%&"a a a$/# a &r'# /# a$ /&r#$a/6 $&= a,# !#$a %&"gg "aa""8a

# a/a'# o,& %&"8 a"g6 a" &"8a!#$a" & a" '& aga# %&"g ra"ga$/# a &r'# /# a$ /&r#$a/.

43 S a"ga" #'a!#$a" '& aga# %&"a a a$/# a &r'#/# a$ /&r#$a/6/&r#$a/ %&r a"&"6a/a /&r#$a/ /& %or&r6/&rga"/ "g %a aa a /# a$"8a %& a/a'a". Da,a a, ' a"ga" /&r#$a/ 8a"g%& a/a'a""8a /# a$ &r,a$ ,ag# a,a %&r#o & 8a"g 'a a6 a%a/

#'a!#$a" '& aga# ' a"ga" /# a$ /&r#$a/ '&%a"!a"g #'a!#$a" '&=ara$o"'#'/&" a" # "g$a%$a" '& aga# $& #!a$a" a$ "/a"'#.

4* La%ora" a$/# #/a' &"8a!#$a" $& "/ "ga" a" $&r g#a"8a"g #a$ # ar# #" &'/a'# a" a$/# a ,a#" 9a/a $&2a!# a": '& aga#%&"a a a/a %&"g ra"g a$/# a &r'# /# a$ /&r#$a/6$&= a,# !#$a%&"g "aa""8a # a/a'#.


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I"for a'# P&" a%a/a" a" B& a"

44 La%ora" a$/# #/a' &"8a!#$a" ! ,a %&" a%a/a" a"& a" '&=ara r /o.Na " & #$#a" %&" a%a/a" #" &'/a'#6 a%a/#'a!#$a" '&=ara "&/o &"ga" '8ara/ & a"- & a" /&r$a#/6'&%&r/#& a" %&"#/#%a" a" & a" %&"a'# a/ #" &'/a'#6 # "g$a%$a" a,a

=a/a/a" a/a' ,a%ora" $& a"ga".

I"for a'# P& &r#a" (a'a

45 La%ora" a$/# #/a' a/a =a/a/a" a/a' ,a%ora" $& a"ga"ar ' &"8a!#$a" #"for a'# &"g&"a# & a" &" r / $,a'#f#$a'#

f "g'#o"a,6 '&%&r/# &" r / $&,o %o$ %rogra !a'a /a a a"a$/# #/a' %&" $ "g.

La%ora" Ar ' Ka'

T ! a" La%ora" Ar ' Ka'

4) T ! a" /a a ,a%ora" ar ' $a' a a,a &"8a!#$a"#"for a'# &"g&"a# %&"&r# aa" a" %&"g&, ara" $a' a,a ' a/%&r#o &.

K,a'#f#$a'# P&"&r# aa" a" P&"g&, ara" Ka'

47 La%ora" ar ' $a' #'a!#$a" '&' a# PSAK 3 /a"/a"gLa%ora" Ar ' Ka' &"ga" /a a a" &r#$ / #"#@

a: A$/# #/a' %&" a"aa"@1: %&"&r# aa" $a' ar# %&"8 a"g 8a"g %&"gg "aa""8a

# a/a'# "/ $ !a"g$a %a"!a"g.3: %&"&r# aa" $a' ar# ' a"ga" a" %&"g a'#,a"

#" &'/a'# 8a"g %&"gg "aa"8a # a/a'# "/ $ %& &-ro,& a"6 %& a"g "a" a" %& &,# araa" a$/# a /&/a%6a/a %&"#"g$a/a" a"a a a # 9&" o2 &"/:.

*: "ga a" # # &" 8a"g # a/a'# %&"gg "aa"8a "/ $ !a"g$a %a"!a"g.

: P&"g "g$a%a" #"for a'# &"g&"a# a$/# #/a' #" &'/a'# a"


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%&" a"aa" "o"$a'@' a"ga" &r %a a"g "a" a/a a$/# a#" &'/a'#.

Ta"gga, B&r,a$ Ef&$/#f

4+ P&r"8a/aa" #"# &f&$/#f &r,a$ "/ $ %&"8 ' "a" a"%&"8a!#a" ,a%ora" $& a"ga" 8a"g &"=a$ % %&r#o & ,a%ora" 8a"g

# ,a# %a a a/a '&/&,a /a"gga, 1 (a" ar# 3000. P&"&ra%a" ,& ##"# 'a"ga/ #a"! r$a".


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L A M P I R A N

>o"/o B&"/ $ La%ora" K& a"ga"

B&r#$ / #"# #'a!#$a" =o"/o ,a%ora" $& a"ga" "/ $ orga"#'a'#"#r,a a.>o"/o #"# #'a!#$a" "/ $ & &r#$a" ga ara" a"a/o #'.>o"/o#"# a%a/ &r & a ar# $o" #'# 8a"g /&r a%a/ a,a orga"#'a'# "#r,a a/&r/&"/ . Orga"#'a'# "#r,a a #a"! r$a" "/ $ &"8& #a$a" #"for a'# 8a"g%a,#"g r&,& a" a" %a,#"g a #%a a # ar# ' / %a" a"g %&"8 -

a"g6 $r& #/ r6 a" %& a$a# ,a#" ,a%ora" $& a"ga" # , ar orga"#'a'#.P&"8 ' "a" ,a%ora" $& a"ga" $o %ara/#f ! ga #a"! r$a". Na " "/ $%&"8& &r a"aa" =o"/o 8a"g #'a!#$a" a,a ,a %#ra" #"# &"8a!#$a",a%ora" ar ' $a' "/ $ 'a/ %&r#o &.


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Conto0 $aporan #o i i Ke angan

Organi a i Nirla!a$aporan #o i i Ke angan

,1 De em!er 192/ 3an 192143alam 5 taan6

1 9 2 1 1 9 2 /

A k t i 7 a

Ka 3an etara ka % p 1 8 8 % p 1 ( 1 * /#i tang ! nga *(,+* ) ( 1 . *#er e3iaan 3an !ia"a 3i!a"ar 3i m ka 1 ( * + * + ( * / /#i tang lain-lain .(* + ( . * /In7e ta i lan ar ,(*// + ( * / /Akti7a terikat nt k in7e ta i 3alam

tana0: !ang nan: 3an peralatan 1 , ( / + * 11 ( ) / /Tana0: !ang nan 3an peralatan 1*)(+*/ 1 * 8 ( 9 . *In7e ta i 5angka pan5ang * ) * ( 1 . * * / 8 ( . * /

; mla0 Akti7a %p .,/(**/ %p 9 (+//

Ke


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) * ( 1 .

>o"/o La%ora" A$/# #/a'

A a /#ga &"/ $ ,a%ora" a$/# #/a' 8a"g #'a!#$a" '& aga# =o"/o a,a,a %#ra" #"#. S&/#a% &"/ $ & #,#$# $& "gg ,a".

1 . B&"/ $ A &"8a!#$a" #"for a'# a,a $o,o / "gga,. B&"/ $ A #"#& a $a" %&"8 ' "a" ,a%ora" a$/# #/a' $o %ara/#f.

3. B&"/ $ B &"8a!#$a" #"for a'# '&' a# &"ga" $,a'#f#$a'# a$/# a&r'# 6 'a/ $o,o "/ $ '&/#a% $,a'#f#$a'# &"ga" /a a a" 'a/

$o,o "/ $ ! ,a . B&"/ $ B &"8a!#$a" %& $/#a" a %a$&ra$ #r"8a %& a/a'a" %&"8 a"g a$/# a /&r/&"/ /&r a a%

r&$,a'#f#$a'# a$/# a &r'# . B&"/ $ B & "g$#"$a" %&"8a!#a"#"for a'# agr&ga/ &"g&"a# ' a"ga" a" %&"g a'#,a" ar##" &'/a'#.

* . B&"/ $ > &"8a!#$a" #"for a'# a,a a ,a%ora" &"ga" ! ,ar#"g$a'a" ar# ,a%ora" %&" a%a/a"6 & a"6 a" %&r a a" /&r a a%a$/# a &r'# /# a$ /&r#$a/ #'a!#$a" a,a ,a%ora" %&r a a" a$/# a

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'ent k AOrgani a i Nirla!a$aporan Akti7ita

Unt k Ta0 n 'erak0ir #a3a Tanggal ,1 De em!er 192143alam 5 taan r pia06

#er !a0an Akti7a 'er i0 Ti3ak Terikat#en3apatan 3an #eng0a ilan

S m ! a n ga n % p + 1 ( / /;a a la"anan 1 , ( * / /#eng0a ilan in7e ta i ;angka pan5ang 4Catatan E6 1 ) ( / / /#eng0a ilan in7e ta i lain-lain 4Catatan E6 + . 1 + *#eng0a ilan !er i0 in7e ta i 5angka pan5ang !el m 3ireali a i + / ( * . /$ain-lain , . *

; mla0 #en3apatan 3an #eng0a ilan Ti3ak Terikat . + ( 1 . /Akti7a 'er i0 "ang 'erak0ir #em!ata ann"a 4Catatan D6#emen 0an program pem!ata an + 9 ( 9 . *#emen 0an pem!ata an pemerole0an peralatan , . . * 0'erak0irn"a pem!ata an ana5emen 3an m m . 0 * 0#en arian 3ana * . , . *

; mla0 'e!an 4Catatan ?6 . 9 ( 9 + *Ker gian aki!at ke!akaran + 0 0

; mla0 'e!an 3an Ker gian 8 / ( 1 + *Kenaikan ; mla0 Akti7a 'er i0 Ti3ak Terikat % p + 8 ( 8 9 *

#er !a0an Akti7a 'er i0 Terikat TemporerS m ! a n g a n % p + / ( + . *#eng0a ilan in7e ta i 5angka pan5ang 4Catatan E6 . ) * 0#eng0a ilan !er i0 tereali a ikan 3an !el m t ereali a ikan 3ari

In7e ta i ;angka #an5ang 4Catatan E6 . . , 8 0Ker gian akt arial nt k ke


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'ent k '

Organi a i Nirla!a$aporan Akti7ita

Unt k Ta0 n @ang 'erak0ir Tanggal ,1 De em!er 1921

43alam 5 taan r pia06

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'ent k C4'agian 1 3ari + !agian6

Organi a i Nirla!a$aporan #en3apatan: 'e!an: 3an #er !a0an Akti7a 'er i0 Ti3ak Terikat

Unt k Ta0 n @ang !erak0ir #a3a Tanggal ,1 De em!er 192143alam 5 taan r pia06

#en3apatan 3an #eng0a ilan T i3ak TerikatS m!angan % p + 1 ( / /;a a la"anan 1 , ( * / /#eng0a ilan 3ari in7e ta i 5angka pan5ang 4Catatan E6 1 ) ( / //#eng0a ilan 3ari in7e ta i lain-lain 4Catatan E6 + ( 1 + *#eng0a ilan !er i0 3ari in7e ta i 5angka pan5ang "ang tela0

tereali a ikan 3an !el m tereali a ikan 4Catatan E6 + / ( * ./$ain-lain , . *

; mla0 #en3apatan 3an #eng0a ilan T i3ak Terikat . + ( 1 . /

Akti7a 'er i0 "ang Di!e!a kan 3ari #em!ata an 4Catatan D6#en"ele aian program pem!ata an + 9 ( 9 . *#en"ele aian pem!ata an pemerole0an peralatan , ( . * /

'erak0irn"a ana5emen 3an Um m ( / * /#en arian Dana * ( , . *

; mla0 'e!an 4Catatan ?6 . 9 ( 9 + *Ker gian aki!at ke!akatran +//

; mla0 !e!an 3an ker gian ti3ak terikat 8 / ( 1 + *

Kenaikan akti7a !er i0 ti3ak terikat % p + 8 ( 8 9 *


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'ent k C4'agian + 3ari + !agian6

Organi a i Nirla!a$aporan #er !a0an Akti7a 'er i0

Unt k Ta0 n @ang 'erak0ir #a3a Tanggal ,1 De em!er 192143alam ri! an r pia06

Akti7a 'er i0 Ti3ak Terikat

; mla0 pen3apatan 3an peng0a ilan ti3ak terikat % p . + ( 1 . /

Akti7a !er i0 "ang 3i!e!a kan 3ari pem!ata an4Catatan D6 , ( 8 * /

; mla0 !e!an 3an ker gian ti3ak terikat 4 8 / ( 1 + *6

Kenaikan akti7a !er i0 ti3ak teriakat + 8 ( 8 9 *

Akti7a 'er i0 Terikat Temporer

S m!angan + / ( + . *#eng0a ilan 3ari in7e ta i 5angka pan5ang 4Catatan E6 ( ) * /#eng0a ilan !er i0 3ari in7e ta i 5angka pan5ang "ang tela0

tereali a ikan 3an !el m tereali a ikan 4Catatan E6 . ( , 8 /

Ker gian akt arial 3ari ke


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'ent k C

4'agian + 3ari + !agian Alternatif6

Organi a i Nirla!a

$aporan #er !a0an Akti7a 'er i0

Unt k Ta0 n @ang 'erak0ir #a3a Tanggal ,1 De em!er 1921

43alam 5 taan r pia06

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$aporan Ar Ka>eto3e $ang ng

Organi a i Nirla!a$aporan Ar Ka

Unt k Ta0 n @ang 'erak0ir #a3a Tanggal ,1 De em!er 192143alam 5 taan r pia06

Aliran Ka 3ari Akti7ita Opera iKa 3ari pen3apatan 5a a % p 1,(/*/:/Ka 3ari pen" m!ang + / ( / . * : /Ka 3ari pi tang lain-lain ( * , . : *' nga 3an 3e7i3en "ang 3iterima + 1 ( ) + * : /#enerimaan lain-lain , . * : /' nga "ang 3i!a"arkan 4 9 ** : / 6Ka "ang 3i!a"arkan kepa3a kar"a


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%ekon ilia i per !a0an 3alam akti7a !er i0 men5a3i ka !er i0"ang 3ig nakan nt k akti7ita opera i

#er !a0an 3alam akti7a !er i0 , 8 ( + * : /#en"e aian nt k rekon ilia i per !a0an 3alam akti7a!er i0 men5a3i ka !er i0 "ang 3ig nakan nt kakti7ita opera i

Depre ia i 8 ( / / / : /Ker gian aki!at ke!akaran + / / : /Ker gian akt arial pa3a ke


30/36


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>eto3e Ti3ak $ang ng

Organi a i Nirla!a$aporan Ar Ka

Unt k Ta0 n "ang 'erak0ir #a3a Tanggal ,1 De em!er 1921

43alam ri! an r pia06

Aliran Ka 3ari Akti7ita Opera i

%ekon ilia i per !a0an 3alam akti7a !er i0 men5a3i ka !er i0 "ang 3ig nakan nt k akti7ita opera i

#er !a0an 3alam akti7a !er i0

%p

, 8 ( + *

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8 ( / / /

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+ / /

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32/36

$an5 tan

Aliran Ka 3ari Akti7ita #en3anaan#enerimaan 3ari m!angan terikat 3ari

In7e ta i 3alam en3o


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a $&,o %o$. K&,o %o$ A a a,a a"a %&r a"&" a" /# a$ #2a!# $a""/ $ &"a#$$a" "#,a# &r'# "8a. K&,o %o$ B a a,a ! ,a 8a"g o,&a a" %&r2a,#a" #/ ! $a" "/ $ #" &'/a'# !a"g$a %a"!a"g. Ta &, &r#$ /

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%p ), (/// 9 / ( / / / 1 ( 9 + * * ) * ( 1 . *

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17. PSAK 45 Pelaporan Keuangan Organisasi Nirlaba1

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