Abstract

The recording process as in the financial statements is indeed a big scourge to be carried out in accordance with the applicable financial accounting standards caused by unprepared human resources to the unpreparedness of the technology it uses. This also expressed in the research conducted by Soleh (2017) states that in the process of recording, managing and preparing financial reports for the Indonesian Red Cross Blood Transfusion Unit which can still be said to be semi computerized because it has used computers as a travel medium but there is no system for the process. Of course it still has many disadvantages, one of the biggest possibilities is human  error.  The  financial  statements  reported  is  useful  for  providing  information  on  the financial position of an organization for management and leadership of the organization in supporting decision-making as well as beneficial for outside stakeholders who are interested in such as investing in shares investment. Therefore it is required to provide accurate, precise and clear financial statements. The research written in the form of a case study is one of the studies applied to applied research with intensive focus and this study was conducted to find out the occurrences of events. Instead of case studies must be able to explain the whole symptoms or factors so that a general description of the cases studied is obtained and clarified the cases that occur can be given a logical solution. And then, the researcher will make in-depth observations to look for information addressed to the institution or someone who knows this condition, in this study usually in the form of descriptive approach. Based on the case, the researcher recommends 1) to immediately make improvements to the existing financial statements by adjusting the existing provisions at the Rembang Regency Indonesian Red Cross so that the recorded financial statements can be understood comprehensively and provide functions as they should; 2) hope that all supporting documents are always neatly compiled so that the data can be used as a basis for preparing financial statements and 3) distinguish between RAB and budget realization reports so that they are not confusing when evaluating.