Specific Financial Accounting Standards for Political Parties (The Comparison of PSAK 45 and the Law of Political Parties in Indonesia)

Januri Januri, Riva Ubar Harahap, Muhammad Fahmi

Abstract


This research deals to reveal whether the existing PSAK 45 can be used as a financial accounting standard for political parties and whether a specific financial accounting standard for political parties is needed to replace the existing PSAK 45. This is a qualitative research through literature study with comparative data analysis method, the standards made by IAI; namely PSAK 45 Financial Reporting of Non-Profit Entities is compared to the laws of political parties, especially those related to financial reporting. The results provide that PSAK 45 cannot be used as a standard for financial reporting for political parties. So that a specific financial accounting standard for political parties is needed to replace the existing PSAK 45.


Keywords


PSAK 45; specific financial standards for political parties

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References


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DOI: https://doi.org/10.33258/birci.v5i2.5520

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Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.