Andi Habibi, Thesis Title "Preparation of Financial Statements The Boarding School Istiqamah Al-Markaz Darul Al-Islamy Sinjai Under Financial Accounting Standards No.. 45 ", and the city Sinjai research (Advisor 1: Hasiah, SE, M. Com., Ak and Supervisor 2: Drs.Tahang, MBA.).
This study is an explorative study of the type library research and field research. In accordance with the characteristics of non-profit organizations, the function of this report serves as an accountability report to the organization's stakeholders (donors and members) in order to know the current use of funds. Based on the results of this study found that the lack of resources of the organization to make financial lapoaran. With the research is expected to help and then can proceed the foundation.
Data analysis method used is to use Descriptive Quantitative Methods.
This research resulted in the financial statements as of 31 December 2011 which comprise Statement of Financial Position, Statement, and Statement of Cash Flows. Through several stages of research procedure which starts with identifying records in October, November, and December were conducted foundations and conduct an inventory of the assets resulting Beginning Balance Foundation to produce financial statements.
The results of the financial statements dikeyahui that the Statement of Financial Position value of foundation assets of Rp3,588,464,467,- , and the value of liabilities amounting Rp6.202.000,- , as well as the net asset value of Rp3,582,262,467,- , consisting of Net Assets-Unrestricted Rp12,020,800,- and Unrestricted Net Assets Permanently Rp3,570,241,667,-. Of this study also showed that a decline Activity Reports Net Assets-Unrestricted by Rp48.626.833.