DAFTAR ISI

Hal

HALAMAN JUDUL ................................................................................................... i

HALAMAN PERSETUJUAN TUGAS AKHIR ........................................................ ii

HALAMAN PENGESAHAN TUGAS AKHIR ......................................................... iii

PERNYATAAN ORISINALITAS .............................................................................. iv

ABSTRAK ................................................................................................................... v

ABSTRACT ................................................................................................................. vi

RIWAYAT HIDUP ..................................................................................................... vii

KATA PENGANTAR ................................................................................................. viii

DAFTAR ISI ................................................................................................................ ix

DAFTAR GAMBAR ................................................................................................... xi

DAFTAR LAMPIRAN ................................................................................................ xii

BAB I PENDAHULUAN

1.1 Latar Belakang Masalah ....................................................................... 1

1.2 Rumusan Masalah ................................................................................ 3

1.3 Tujuan Penelitian ................................................................................. 3

1.4 Kegunaan Penelitian ............................................................................. 3

BAB II TINJAUAN PUSTAKA

2.1 Akuntansi Keuangan ............................................................................ 4

1. Definisi Akuntansi Keuangan .......................................................... 4

2. Tujuan Akuntansi Keuangan ............................................................ 5

3. Fungsi Akuntansi Keuangan ............................................................ 5

2.2 Laporan Keuangan ............................................................................... 6

1. Definisi Laporan Keuangan ............................................................. 6

2. Tujuan Laporan Keuangan ............................................................... 6

3. Unsur-Unsur Laporan Keuangan ..................................................... 7

4. Proses Transformasi Data Akuntansi Menjadi Informasi Akuntansi 8

2.3 Organisasi Nirlaba ................................................................................ 9

1. Definisi Organisasi Nirlaba .............................................................. 9

2. Klasifikasi Organisasi Nirlaba ......................................................... 10

3. Karakteristik Organisasi Nirlaba ...................................................... 10

4. Tujuan Organisasi Nirlaba ............................................................... 10

5. Laporan Keuangan Organisasi Nirlaba ............................................ 11

2.4 Aplikasi ................................................................................................ 12

1. Definisi Aplikasi .............................................................................. 12

2. Incremental ...................................................................................... 13

3. Microsoft Office Excel ..................................................................... 14

4. Siklus Akuntansi Secara Komputer ................................................. 16

2.5 Alur Perancangan Program .................................................................. 17

BAB III METODE PENELITIAN

3.1 Jenis Penelitian ..................................................................................... 18

3.2 Tempat dan Waktu Penelitian .............................................................. 18

3.3 Sumber Data ......................................................................................... 18

3.4 Teknik Pengumpulan Data ................................................................... 19

3.5 Alur Perancangan ................................................................................. 19

BAB IV HASIL PENELITIAAN DAN PEMBAHASAN

4.1 Gambaran Umum Organisasi ............................................................... 21

1. Sejarah Organisasi ........................................................................... 21

2. Logo IPRA Manado ........................................................................ 24

3. Visi Misi dan Tujuan IPRA Manado ............................................... 25

4. Produk Dan Layanan IPRA Manado ............................................... 25

5. Struktur Organisasi .......................................................................... 26

6. Job Description ............................................................................... 26

7. Lokasi Penelitian ............................................................................. 32

8. Waktu Penelitian ............................................................................. 32

4.2 Pembahasan .......................................................................................... 32

1. Laporan Keuangan yang Ada di Organisasi .................................... 32

2. Alur Keuangan Organisasi .............................................................. 33

3. Kebijakan Akuntansi pada Entitas Nirlaba ...................................... 33

4.3 Pembahasan Aplikasi Penyusunan Laporan Keuangan Organisasi Nirlaba

Dengan Menggunakan MS Excel Pada Organisasi IPRA Manado ..... 37

BAB V KESIMPULAN DAN REKOMENDASI

5.1 Kesimpulan .......................................................................................... 60

5.2 Rekomendasi ........................................................................................ 60

DAFTAR PUSTAKA ................................................................................................. 61

LAMPIRAN .............................................................................................................. 62