Implementation of Statement of Financial Accounting Standards (PSAK) No. 45 Revised 2015 at Foundation

Financial reports are important for foundations engaged in the social and religious fields, especially institutions that obtain funding from public. This financial report is used as a form of management accountability to public or community order increase trust. Where this trust can foster back foundation. Yayasan Tekad Bakti Remaja Insan Mandiri known Tebar Iman Foundation located at Jalan Cendrwasih No 100, Kelurahan Cipayung , Kecamatan Ciputat, Kota Tangerang Selatan, Banten Province, Indonesia. foundation providing skills education poor youth where activity highly dependent on donations. research purposes determine whether statements prepared by accordance with PSAK number 45 not.The method descriptive analysis approach. The results Foundation, position accordance, Resume Activity Report generally good but there needs be improvements. While cash flow notes not yet available.