Automation of Accounting Systems in Non Profit Organizations based on Psak 45 Standards

Irianto, A. Bagas Pradipta and Pamosoaji, Anugrah Kusumo (2018) Automation of Accounting Systems in Non Profit Organizations based on Psak 45 Standards. In: International Conference and Exhibition on Sciences and Technology (ICEST) 2018, 25-27 Oktober 2018, Laboan Bajo, UNDANA.

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Abstract

Indonesia and other countries in the world have standard financial accounting guidelines. In Indonesia, these guidelines are called Pernyataan Standar Akuntansi Keuangan (PSAK). There are 58 non-Sharia PSAK that can be used in accordance with the function of each financial report. This PSAK is not binding and is not a requirement for the organization to prepare its financial statements. However, this PSAK can be used as a guideline to ensure the placement of economic data elements can be presented properly, so as to facilitate interested parties to interpret and evaluate and take economic decisions. One derivative of the Pernyataan Standar Akuntansi Keuangan (PSAK) for non-profit organizations is PSAK 45. Technological developments make transparency and accountability in both commercial and non-profit organizations increasing. Thus, non-profit organizations require an accounting system as a tool for collecting, storing and disseminating data for planning, controlling, coordinating, analyzing and financial decision-making purposes in accordance with PSAK 45 of 2011. With the SIA, non-profit organizations can report financially well and accountable so that the organization is increasingly trusted by the community and donors.

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