<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" OBJID="eprint_41170" LABEL="Eprints Item" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-04-27T02:17:13Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_41170_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Implementasi PSAK No. 45 Pelaporan Keuangan Entitas Nirlaba (Studi Kasus Laporan Keuangan Masjid Raya Andalas Padang)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Atifa</mods:namePart><mods:namePart type="family">Cindy</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini dilakukan untuk mengetahui dan menganalisis pelaporan keuangan entitas nirlaba sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 45. Masjid merupakan salah satu organisasi nirlaba dalam bidang keagamaan dengan mengelola sumber daya yang dimilikinya dan sumber daya yang diperoleh dari masyarakat secara sukarela dan tidak mengharapkan pembayaran kembali. Pada PSAK 45 dijelaskan bahwa organisasi nirlaba berhak untuk membuat laporan keuangan dan melaporkan kepada para pemakai laporan. Metode penelitian tugas akhir ini dilakukan dengan cara observasi dan wawancara. Jenis penelitian yang digunakan dalam penulisan Tugas Akhir ialah penelitian deskriptif. Penelitian dilaksanakan di Masjid Raya Andalas Padang. Dari hasil perancangan sistem dan penyusunan laporan keuangan Masjid, dapat diketahui total asset per 31 Januari 2020 sebesar Rp 4.631.609.137, kenaikan asset neto Rp 1.507.395, dan kenaikan arus kas bersih Rp 2.081.000 selama bulan berjalan.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2020-08</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri padang;AKUNTANSI FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_41170"><mets:rightsMD ID="rights_eprint_41170_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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