EVALUASI PENERAPAN PSAK NO. 45 PADA PARTAI KEADILAN SEJAHTERA (Studi Kasus pada Dewan Pengurus Daerah Partai Keadilan Sejahtera Kabupaten Malang)

Nasiruddin Nasiruddin


This Research is used descriptive research by title ?Evaluasi Penerapan PSAK No. 45 pada Partai Keadilan Sejahtera (Study kasus pada Dewan Pengurus Daerah Partai Keadilan Sejahtera Kabupaten Malang)?. This research is did by reason progressive demand society to accountability and transparation of Finance Politic party suitable with UU No. 31 Tahun 2002 about Politic Political, where each politic party make finance report to finance period suitable with PSAK No. 45.
The purpose of research evaluates and implements Party of PSAK No. 45 to DPD PKS Kabupaten Malang are Technique of analyze descriptive data. As for the step is did data analyze with compare between implementation accounting of party to DPD PKS Kabupaten Malang by the Theory that has relation from this research title.
The result of research showed that in the report of finance to DPD PKS Kabupaten Malang used Accounting method cash basic. It still not yet suitable by theory because according PSAK No. 45 about finance report of nirlaba organization, all nirlaba organization inclusive of political suggested to implement accounting method accrual basic on accepting and debt cash. The reason of implement accounting accrual basic because this moment notices suitable with this moment current of resource.
In the process of report, DPD PKS Kabupaten Malang just compiling and make one report of finance like book of cash party. Where in book of cash party notices all accepting and debt activity cash since one of report period is 1 January until 31 December 2008. According PSAK No. 45 all of nirlaba organization inclusive of political party must to compiling 4 variation report like report of finance position, activity report, report of cash, and notice of finance report for one variation report or consolidation.


Keyword : Akuntansi, PSAK 45, Partai Politik


Akuntansi; PSAK 45; Partai Politik