This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0.05, then H0, stating that there was an influence of the statement of financial position on the implementation of PSAK, was rejected. H2 had a sig (2-tailed) value of 0.116> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0.05, meaning that it rejected H0, which stated that there was a significant effect of the cash flow statement on the implementation of PSAK. Furthermore, H4 had a sig (2-tailed) value of 0.744> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK.

Abstract
1. Introduction
2. Literature Review
    2.1. Stewardship Theory
    2.2. Non-profit Organization
    2.3. Financial Statements
    2.4. Political Party
3. Hypothesis Development
    3.1. Financial Position Report on Political Parties
    3.2. Activity Report on Political Parties
    3.3. Cash Flow Statement on Political Parties
    3.4. Notes on Financial Reports to Political Parties
4. Methodology
5. Results
    5.1. Block 0: Beginning Block
    5.2. Block 1: Method = Enter
6. Discussion
    6.1. Financial Position Statement on PoliticalParties
    6.2. Activity Report on Political Parties
    6.3. Cash Flow Statement on Political Parties
    6.4. Notes on Financial Reports to Political Parties
7. Conclusions
References

• Bambang JATMIKO(Business and Economic Faculty, Universitas Muhammadiyah Yogyakarta, Indonesia) Corresponding Author
• Titi LARAS(Economic Faculty, Universitas Janabadra Yogyakarta, Indonesia)
• Anatya WIJAYANTI(Business and Economic Faculty, Universitas Muhammadiyah Yogyakarta, Indonesia)