ABSTRACT
The study to determine the suitability between the financial statements of the Dgarma Wanita Giriyoso Wonogiri kindergarten with the provisions of the ststement of financial accounting standards(PSAK No.45)in 2018-2020. The locatoin of this research is Dharma Wanita Giriyoso Wonogiri Kindergaten, wich is located at Jalan Rambutan Nuber 10 Dusun Segawe RT 02/Rw 01, Giriyoso Village, Jatipurno District, Wonogiri Regency. The data collection technique used in this research is documentation. The data analysis method used is descriptive quantitative. The results show that the financial statements of giriyoso Wonogiri Kindergarten Dharma Wanita in 2018-2020 are not in accordance with the statment of financial accounting standarts (PSAK No.45, this is indicated by the presentation of financial statments, Dharma Wanita Giriyoso Wonogiri Kindergarten has not presented financial statents are in sccordance with PSAK No 45 because the treasurer at Giriyoso Wonogiri Dharma Wanita Kindergarten does not understand the perovisions of preparing financial statments for non-profit organizations.
Keyword: Analysis, Application of PSAK No 45, financial reporting, non-profit organnizations,kindergarten