Abstract
Abstrak:
 Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknprofit or profit in carryingmoutnitsnfunctions, thenfoundation obtains fundsnfrom waqf, grants, donations and donations...from the community. Based ..on this, Muhammadiyah's Charity Business in Education has an obligation to be accountable andnreport the..funds used to related parties. The financial accountabilitymof an institutionnthat is not’ looking for profitnor profit must benprepared according to the..rules in accordancenwith the Financial Accounting Standards (SAK) and reinforced by the rules contained in the Statement of Financial..AccountingnStandards (PSAK) 45 which regulates the FinancialnReporting of Non-Profit Organizationsi. So it is necessary to apply PSAK 45 and Human Resources (HR) according to their competencies to be able to produce quality financial reports.
 The research methodnused is descriptivenanalytical method. The unitnof analysis for thisnresearch is the treasurer of TK / BA Muhammadiyah in Ponorogo Regency. The datanused are primaryndata. The sampling technique used saturated sampling. Thenstatistical analysist.used is multiple nregressiontanalysis. The results of this studynare: first, the implementation of PSAK 45 has a positive effectnon the qualitynof Aisyiyah's Kindergarten / BA Financial Report. Second, HR competencies have a positive effect on the quality of financial reports of TK / BA Aisyiyah and third, the implementation of PSAK 45 and HR competencies simultaneously have a positiveneffect on the qualitynof financialnreports.
Highlights
Organisasi adalah sistem yang melibatkan beberapa orang sebagai pelaksana tugas dengan system peran, aliran aktivitas dan proses kerja yang telah ditentukan untuk mencapai tujuan bersama (Torang, 2013)
a Charity Business which is engaged in Primary
thenfoundation obtains fundsnfrom waqf
Summary
PSAK 45 mempunyai tujuan mengatur pelaporanmkeuangan entitas nirlaba sehingga diharapkan laporan keuangan yang dihasilkan memiliki relevansi, andal, mudah dipahami, dan memiliki daya banding yang sesuai dengan indikator dari kualitas laporan keuangan. Penelitian terdahulu terkait dengan kualitas laporan keuangan telah banyak dilakukan, seperti penelitian yang dilakukan oleh Indriasari, Desi dan Nahartyo, Bambang (2008) menghasilkan pengendalian intern akuntansi berpengaruh positif signifikan terhadapmmketerandalanmm .pelaporan keuangannpemerintah.daerah. Penelitan terbaru yang dilakukan oleh Mailani Fadilah (2013) juga menunjukkan hasil adanya pengaruh antara kompetensi SDM terhadapnkualitas laporanmkeuangan dan pengendalian internal berpengaruh terhadapnkualitas laporanmkeuangan. Dengan melihat permasalahan di atasmdan dari hasilmpenelitian terdahulu,mmaka kualitas laporan keuanganmyang terdirimatas relevan, andal,mdapat dibandingkanmdanndapat dipahami,n akan terwujud dengan adanya penerapan PSAK 45 dan kompetensi SDM yang handal dan dapat bertanggung jawab. Berdasarkanafenomenantersebut makanpenulis tertariktuntuk melakukan penelitian pada yang berjudul “Penerapan PSAK 45 dan Kompetensi Sumber daya manusia Terhadap Kualitas Laporan Keuangan (Studi Kasus pada TK/BA Aisyiyah Kabupatenn Ponorogo)”. Bagaimana pengaruh penerapan PSAK 45 terhadap kualitas laporankeuangan pada TK/BA
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