{"id":5696,"date":"2024-12-06T14:05:15","date_gmt":"2024-12-06T07:05:15","guid":{"rendered":"https:\/\/www.ksap.org\/sap\/?p=5696"},"modified":"2024-12-06T14:05:16","modified_gmt":"2024-12-06T07:05:16","slug":"teori-entitas-organisasi-bermaslahat-public-public-benefit-entity-atau-organisasi-sektor-ketiga-third-sector-organization","status":"publish","type":"post","link":"https:\/\/www.ksap.org\/sap\/teori-entitas-organisasi-bermaslahat-public-public-benefit-entity-atau-organisasi-sektor-ketiga-third-sector-organization\/","title":{"rendered":"TEORI ENTITAS: ORGANISASI BERMASLAHAT PUBLIC (PUBLIC BENEFIT ENTITY) ATAU ORGANISASI SEKTOR KETIGA (THIRD SECTOR ORGANIZATION)"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2024\/12\/Screenshot-2024-12-06-140145.png\"><img loading=\"lazy\" decoding=\"async\" width=\"361\" height=\"290\" src=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2024\/12\/Screenshot-2024-12-06-140145.png\" alt=\"\" class=\"wp-image-5697\" srcset=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2024\/12\/Screenshot-2024-12-06-140145.png 361w, https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2024\/12\/Screenshot-2024-12-06-140145-300x241.png 300w\" sizes=\"auto, (max-width: 361px) 100vw, 361px\" \/><\/a><\/figure>\n\n\n\n<p><strong>Laporan Riset Dr Jan Hoesada, Komite Kerja KSAP.<\/strong><\/p>\n\n\n\n<p><strong>PENDAHULUAN<\/strong><\/p>\n\n\n\n<p>Selamat Tahun Baru 2025.<\/p>\n\n\n\n<p>Standar Entitas Bermaslahat Publik ( <em>Public Benefit Entity Standards<\/em> atau PBE Standards) , adalah sebuah standar akuntansi terbitan IPSAS atau suatu negara tertentu misalnya terbitan <em>External Reporting Board (XRB)<\/em> atau <em>the New Zealand Accounting Standards Board of the XRB<\/em>, yang mencakupi<\/p>\n\n\n\n<ol class=\"wp-block-list\" style=\"list-style-type:lower-alpha\">\n<li>Standar-Internasional IPSAS bagi Entitas-Bermaslahat-Publik (Public Benefit Entity International Public Sector Accounting Standards.<\/li>\n\n\n\n<li>Standar-Internasional IFRS bagi\u00a0 Entitas-Bermaslahat-Publik (Public Benefit Entity International Financial Reporting Standards, including Public Benefit Entity International Accounting Standards);<\/li>\n\n\n\n<li>FRS bagi Entitas Bermaslahat Publik (Public Benefit Entity Financial Reporting Standards).<\/li>\n<\/ol>\n\n\n\n<p><strong>Istilah <em>Public Benefit Entity<\/em> (PBE) digunakan secara spesifik dalam berbagai standar akuntansi internasional &nbsp;, misalnya dengan nomenklatur PBE IPSAS, sementara istilah<em> Public Benefit Organization (PBO) <\/em>&nbsp;adalah sebuah klasifikasi-hukum entitas-didirikan-pada-sebuah yuridiksi-hukum cq sebuah negara anggota Uni-Eropa.<\/strong> Sebagian negara Eropa tersebut menyebut <em>OBP Lintas-Negara<\/em> <em>UE <\/em>sebagai entitas-ketiga , diantara entitas-komersial dan entitas bermaslahat-publik, diajukan dalam proposal oleh Komisi Eropa&nbsp; sebagai ECBA.<\/p>\n\n\n\n<p>Makalah tentang <em>Successful commissioning toolkit , What are third sector organisations and their benefits for commissioners?<\/em>, berjudul <em>What are\u00a0third sector\u00a0organisations<\/em>?, menjelaskan bahwa organisasi sektor ketiga adalah istilah untuk entitas bukan sektor-publik atau sektor-privat, mencakupi organisasi kemasyarakatan suka-rela\u00a0 berbentuk organisasi amal terdaftar (<em>registered charity<\/em>) , asosiasi, kelompok bantuan-sendiri ( self help) dan kelompok komunitas, perusahaan sosial ( <em>social enterprise<\/em>), mutual dan koperasi. <a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2024\/12\/MAKALAH-PBE.pdf\">Selengkapnya&#8230;..<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Laporan Riset Dr Jan Hoesada, Komite Kerja KSAP. PENDAHULUAN Selamat Tahun Baru 2025. Standar Entitas Bermaslahat Publik ( Public Benefit Entity Standards atau PBE Standards) , adalah sebuah standar akuntansi terbitan IPSAS atau suatu negara tertentu misalnya terbitan External Reporting Board (XRB) atau the New Zealand Accounting Standards Board of the XRB, yang mencakupi Istilah [&hellip;]<\/p>\n","protected":false},"author":168,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,6],"tags":[],"class_list":{"0":"post-5696","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-artikel","7":"category-publikasi","8":"czr-hentry"},"_links":{"self":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5696","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/users\/168"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/comments?post=5696"}],"version-history":[{"count":1,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5696\/revisions"}],"predecessor-version":[{"id":5698,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5696\/revisions\/5698"}],"wp:attachment":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/media?parent=5696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/categories?post=5696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/tags?post=5696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}