Implementasi PSAK No. 45 Pada Organisasi Nirlaba

Studi Kasus Pada Poliklinik Kesehatan 05.09.02 Lumajang

  • Afifah Machfiana STIE Widya Gama Lumajang
  • Neny Tri Indrianasari STIE Widya Gama Lumajang
  • Moh. Hudi Setyobakti STIE Widya Gama Lumajang


The Indonesian Institute of Accountants has issued financial accounting standards that are used for non-profit organizations. The standard is Statement of Financial Accounting Standards (PSAK No. 45) concerning financial reporting of non-profit organizations. The study was conducted at Poliklinik Kesehatan 05.09.02 Lumajang which is one of a kind of non-profit organization. This study aims to determine how the implementation of PSAK No. 45 at Poliklinik Kesehatan 05.09.02 Lumajang. The method used is descriptive quantitative whose nature describes, compares, and describes a data. Data collection uses documentation techniques. The results and conclusions of this study are the financial statements available at Poliklinik Kesehatan 05.09.02 Lumajang has not implemented the preparation of financial statements in accordance with PSAK No. 45. So the researcher implements the financial statements of Poliklinik Kesehatan 05.09.02 Lumajang in accordance with PSAK No. 45 includes financial position reports, activity reports, cash flow statements, and notes to financial statements. Report on financial position in the form of assets, liabilities and net assets. the activity report presents an increase in unrestricted net assets and a temporary decrease in net assets. The cash flow report presents cash receipts and expenditures which result in a decrease in assets in cash and cash equivalents. Notes to financial statements provide additional information in financial position reports, activity reports, and cash flow statements. Poliklinik Kesehatan 05.09.02 Lumajang needs to conduct training in the implementation of PSAK No. 45 so that information about financial reporting is easier to understand, has relevance, and has a high appeal.