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Hasanaj, Petrit, and Beke Kuqi. "Analysis of Financial Statements." Humanities and Social Science Research 2, no. 2 (June 19, 2019): p17. http://dx.doi.org/10.30560/hssr.v2n2p17.
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The main purpose of this study is to determine, forecast and evaluate the best of economic conditions and company’s performance in the future. The other purpose of this study is to analyze the financial statement and than give information for financial managers to make through decisions about their business. The financial statement applies tools, analytical techniques and required methods for business analysis. It is a diagnostic tool for evaluating financing activities, investment activities and operational activities as well as an assessment tool for management decisions and other business decisions. The analysis of financial statements, respectively the analysis of the financial reports are used by managers, shareholders, investors and all other interested parties regarding the company's state. Managers use financial reports to see the situation in which the company stands and then provide information to shareholders, to see how reasonable are the investments made in the company. To potential investors, the analysis of the financial statements of the company is very important, because, first they want to know the actual state of the company and then decide whether to invest or not.
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Du Toit, Elda, and Frans Vermaak. "Company financial health: Financial statement users’ and compilers’ perceptions." Journal of Economic and Financial Sciences 7, no. 3 (October 31, 2014): 819–36. http://dx.doi.org/10.4102/jef.v7i3.239.
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Some prior studies have investigated using analyses of financial statements to reveal companies’ financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregularities in South African companies needed further investigation. This study examines whether users and compilers of financial statements believe that analysing financial statements can provide clear indications of companies’ financial health. The study was conducted by means of a structured questionnaire based on statements made by experts in the field of accounting and financial statement analysis. The results from 237 respondents show that the compilers and users of financial statements are convinced of the usefulness of financial statement analysis in evaluations of companies’ financial health. This suggests that close scrutiny of a company’s financial statements, with an attitude of scepticism, has the potential to reveal possible irregularities and raise red flags about unhealthy company practices.
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Halim, Kusuma Indawati. "An Empirical Analysis on the Integrity of Financial Statements." Journal of Advanced Research in Dynamical and Control Systems 12, no. 5 (May 30, 2020): 544–49. http://dx.doi.org/10.5373/jardcs/v12i5/20201973.
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NAZ SITEPU, BAHRUM, Endang Kurniati, Mardiah Hasanah Nasution, and Rahmad Dani. "The Effects of Punctuality, Quality of Financial Statements, And The Effectiveness of Financial Statement Information on The Improvement of Company Financial Statement Performance." Journal of Economics, Finance and Accounting Studies 3, no. 2 (October 23, 2021): 101–5. http://dx.doi.org/10.32996/jefas.2021.3.2.11.
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Companies require a short time in creating their financial statements reporting their financial conditions to the public, stakeholders, and investors. In 2019-2020, 80 companies did not publish their financial statements. This phenomenon affected the effectiveness and the financial statement performance and the overall company performance. As a result, the financial statement performance was not good, and the number of investors' trusts in responding to the financial statements of 80 issuers in the stock market decreased. The declining investors' trust was caused by the low effectiveness and quality of the financial statements of 80 companies listed on the IDX. Therefore, the IDX demanded the 80 issuers repair their financial statements based on the actual conditions. This research employed a descriptive quantitative method through multiple linear regression analysis using SPSS 20. The population of this study involved 100 users of financial statements in several Indonesian companies. Meanwhile, the samples of 100 users were taken using the census method distributing a questionnaire directly to the samples via email. Based on the partial and simultaneous hypothesis tests, the data analysis results showed that the punctuality, the quality of financial statements, and the effectiveness of the financial statement information had a positive and significant effect on the companies' financial statement performance.
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Jamaludin, Agus, Nahason Sihotangand, and Firdaus Budhy Saputro. "ANALYSIS OF FINANCIAL STATEMENTS PERTAMINA 2017." International Journal of Engineering Technologies and Management Research 6, no. 9 (April 22, 2020): 68–75. http://dx.doi.org/10.29121/ijetmr.v6.i9.2019.575.
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This study was obtained from the PT. Pertamina Balance Sheet and Profit Report in 2017, thenthe title is: Analysis of Pertamina's Financial Statements. The goal is to find out theperformance of PT Pertamina. This research was obtained from PT Pertamina's Balance Sheetand Income Statement. in 2018, the title is: Analysis of Pertamina's Financial Statements. Theaim is to find out the performance of Pertamina in terms of liquidity, solvency, activities andprofitability. The research method is Library Research by exposing existing data in the form ofBalance Sheet and Income reports via the internet where the data are in the form of quantitativedata and in the form of descriptive. Financial statement analysis is performed to determine thecompany's financial performance, can also be used as a reference in making decisions thataffect the company's future. The result is that liquidity: current ratio = 1.336, Quick ratio =11.221.049.9, cash ratio = 0.543 and working capital = 0.077. The solvability is: total debt toequity ratio = 2.63, total debt to total asset ratio = 0.625, long term to total asset ratio = 1.66,Tangible Asset dept coverage = 1.94, Time interest earned Ratio = 0.064. Its activities are: Totalasset turnover = 0.256, accounts receivable turnover = 2.67, accounts receivable collectionperiod = 134.78, inventory turnover = 0, fixed assets turnover = 0.370. While the profitabilityare: Gross profit Margin = 1, Net Profit Margin = 0.099, operational profit Margin = 0.141,Return on Investment = 0.020 and return on equity = 0.07.
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Orparani, Bettynia Dwi, and Yumniati Agustina. "IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019." Jurnal Ilmiah Akuntansi Rahmaniyah 4, no. 2 (August 15, 2021): 160. http://dx.doi.org/10.51877/jiar.v4i2.198.
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The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets
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Drake, Michael S., Phillip J. Quinn, and Jacob R. Thornock. "Who Uses Financial Statements? A Demographic Analysis of Financial Statement Downloads from EDGAR." Accounting Horizons 31, no. 3 (April 1, 2017): 55–68. http://dx.doi.org/10.2308/acch-51736.
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SYNOPSIS We link EDGAR requests for financial statements originating from a particular U.S. ZIP code to demographic characteristics of that ZIP code. We focus on four demographics: income, household characteristics, education, and local conditions. Overall, we find each of the four demographics explain significant cross-sectional variation in EDGAR financial statement use. On a relative basis, we find that education has significantly more explanatory power for financial statement usage than does income or household characteristics. In our examination of specific demographic factors, we find that EDGAR financial statement usage is higher in areas with major cities, more accounting and finance jobs, higher capital gains and dividend income, greater access to broadband internet, a top 100 business school, or higher rates of college-educated residents. Usage is lower in ZIP codes with more fixed income, business income, retirees, unemployed workers, homeowners, or households with children. Overall, these results provide a general portrait of the users of financial statements hosted online on EDGAR.
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Ferina, Veren, and Amrulloh Amrulloh. "Analisis Kinerja Keuangan Pada Industri Property dan Real Estate Serta Kontribusinya Terhadap Pendapatan Negara Dari Sektor Pajak." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (August 17, 2020): 227–36. http://dx.doi.org/10.37641/jiakes.v8i2.381.
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The global economy is currently experiencing a shocking crisis. Many people, particularly entrepreneurs, are affected by this condition. This compels companies in Indonesia to maintain their good performance in order to be able to compete and survive. Company performance can be identified and assessed through analysis on the company's financial statements. The financial statements consist of the Statement of Financial Position, the Profit and Loss Statement, the Equity Change Report, the Cash Flow Statement, and the Notes to Financial Statements. With the analysis of financial statements, the performance of an enterprise can be assessed by performing a mathematical calculation of the items in the financial statements. In addition to examining the company's performance, financial statement analysis can also predict the company's financial condition in the future. It also serves as the source of information about the company's health condition. This financial statement analysis is very useful as information for various parties, such as the government, investors, and other users of financial statements to assess the financial condition of a company.
The purpose of this study was to determine the financial performance of property and real estate companies as well as their contributions to the state from the tax sector. The research was conducted by taking financial statements from property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018. The results show that the property and real estate companies with the best financial performance was Bumi Serpong Damai Tbk. In terms of contributions made by companies from the tax sector, Pakuwon Jati Tbk has contributed increasingly consistent every year. However, if seen from its financial performance, Bumi Serpong Damai Tbk has the best performance and good tax contributions.
Key words :Analysis of Financial Performance and Tax Contributions.
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Radjabov, Sardor Abdinazar Ugli. "Analysis Of Methods Of Verification Of Tax And Financial Statements." American Journal of Management and Economics Innovations 02, no. 10 (October 13, 2020): 6–10. http://dx.doi.org/10.37547/tajmei/volume02issue10-02.
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B., Utibaev, and Akhmetova D. "Issues of conducting system analysis according to the financial statements." ECONOMIC Series of the Bulletin of the L.N. Gumilyov ENU 130, no. 1 (2020): 210–20. http://dx.doi.org/10.32523/2079-620x-2020-1-210-220.
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Fera Riske Anggita and Tommy Kuncara. "Analysis Of Presentation Of Sharia Financial Statements According To Psak 101 At Pt. Mandiri Sharia Bank." International Journal of Science, Technology & Management 2, no. 4 (July 23, 2021): 1175–83. http://dx.doi.org/10.46729/ijstm.v2i4.283.
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The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.
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Atufah, Intan Devi. "PENERAPAN PSAK NO.45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA YAYASAN PENDIDIKAN PONDOK PESANTREN AL-KHAIRIYAH." International Journal of Social Science and Business 2, no. 3 (December 6, 2018): 115. http://dx.doi.org/10.23887/ijssb.v2i3.16218.
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Now days non profit organizations in Indonesia still tend to emphasize the priority of program quality and not too much attention to the importance of financial management systems. Though a good financial management system is believed to be one of the main indicators of accountability and tranparency of an institution. Reporting and financial management of the corresponding set in the Statement of Financial Accounting Standards (SFAS) 45 of the financial reporting of nonprofit organizations. The purpose of this study was to determine whether application of the financial reporting on Educational Foundation Boarding School Al-Khairiyah with what has been stated in SFAS 45. Descriptive research methods with qualityve analysis techniques outlines, describe and recontruct a data. The result showed that the financial statement in accordance with the Educational Foundation Boarding School Al-Khairiyah yet financial statement based nonprofit financial statement formats that exist in SFAS 45. The financial statements of which there are some cash flow statements regarding expenditures and income to their understanding. Educational Foundation Boarding School Al-Khairiyah does not present a statement of financial position, statement of activities, statementof cash flows, and notes to the financial statements. The preparation of financial statement sshould be guided by Educational Foundation Boarding School Al-Khairiyah and follow the conditions set by the Indonesian Institute of Accountants (IAI) contained in SFAS 45 that the information presented in the financial statement be clear, relevant and has a high appeal
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Indawatika, Feri. "Penyusunan Laporan Keuangan Berbasis SAK ETAP Koperasi Intako Dan Respon Pihak Eksternal." Journal of Accounting Science 1, no. 1 (May 31, 2017): 38. http://dx.doi.org/10.21070/jas.v1i1.788.
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This study aims to perform the preparation of financial statements in Cooperative INTAKO based SAK ETAP responses and identify external parties regarding the preparation of the financial statements based SAK ETAP. This type of research is qualitative. Data collection techniques with interviews, documentation, and triangulation. Test the validity of the data by using the test of credibility, transferability, and dependability. Engineering analysis using the data collection phase, data reduction, the data display, and conclusion. The results showed that the Cooperative INTAKO only prepare three financial statements, namely: Balance Sheet, Income Statement, and Notes to the Financial Statements and the report asled to the SAK ETAP, but there are a few post that are not yet in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Cooperative INTAKO response regarding the preparation of the financial statements based SAK ETAP is less familiar with the statement of changes inequityand cash flows. Response Diskoperindag and EMR Sidoarjo financial statements based on SAK ETAP is the format and types of financial statements that are prepared can be adjusted to the needs of the cooperative while it is in accordance with thelawon cooperatives and applicable accounting standards. Cooperative Response Putra Buana Waru financial statements based on SAK ETAP is too complicated if the cooperative must prepare complete financial statements for cooperatives prepare financial reports as needed and cooperative laws still give leeway regarding the preparation of the financial statements of the cooperative.
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Nur Fajri, Sidik. "THE EFFECT OF FINANCIAL STABILITY, EXTERNAL PRESSURE, PERSONAL FINANCIAL NEED, FINANCIAL TARGETS, INEFFECTIVE MONITORING AND AUDIT QUALITY ON DETECTING FRAUD FINANCIAL STATEMENT IN PERSPECTIVE OF FRAUD TRIANGLE." Journal of Business Economics 23, no. 2 (2018): 191–99. http://dx.doi.org/10.35760/eb.2018.v23i2.1828.
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The purpose of this study was to determine whether financial stability, external pressure, personal financial need, financial targets, ineffective monitoring, and audit quality affect the financial statement fraud by collecting empirical evidence. The object of research is the companies from sector property and real estate which listing on the Indonesia Stock Exchange, with research period in 2010-2012. The samples in this study were selected based on purposive sampling method with a total sample of 14 companies. The analysis technique used in this research is multiple regression analysis using SPSS. These results indicate that the variable external pressure, personal financial need and audit quality effect on the financial statements fraud, meanwhile variables financial stability, financial targets, ineffective monitoring had no effect on the financial statements fraud. Variables financial stability, external pressure, personal financial need, financial targets, ineffective monitoring and audit quality simultaneously effect on the financial statements fraud. Keywords: Financial Statement Fraud, Fraud Triangle
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Sabatian, Zakharia, and Francis M. Hutabarat. "THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD." Jurnal Akuntansi 10, no. 3 (October 31, 2020): 231–44. http://dx.doi.org/10.33369/j.akuntansi.10.3.231-244.
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Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many investors are interested in the company. Therefore, this study aims to examine the influence of the Fraud Triangle factor in detecting fraudulent financial statements. The object of this study uses the financial statements of the Cigarettes and Cosmetics subsectors that are listed on the Indonesia Stock Exchange in the period 2016-2018. This study uses thirty sample data using purposive methods based on criteria. Data analysis using logistic linear regression analysis. The results showed that Rationalization had a significant effect on financial statement fraud. Meanwhile, Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Ineffective Monitoring, Nature of Industry have no significant effect on financial statement fraud.Keywords: Fraud, Pressure, Opportunity, Rationalization, Financial Statement Fraud
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Isaković-Kaplan, Ševala, Lejla Demirović, and Mahir Proho. "Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina." Croatian Economic Survey 23, no. 1 (June 8, 2021): 31–61. http://dx.doi.org/10.15179/ces.23.1.2.
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The objective of preparing and presenting financial statements is to provide information about the financial position and performance of an entity, which is useful to a wide range of users of financial statements for business decisions. If information presented in the financial statements is not full disclosure and/or is incorrect, the presented image of the business entity will be wrong, as well as business decisions made on the basis of such financial statements. Unfortunately, many entities knowingly manipulate revenues and expenses to manage earnings in a way that suits the entity management. Detecting frauds in financial statements is the primary task of forensic accountants. This paper analyzes the possibilities of applying Benford’s law in the forensic analysis of income statements of economic entities in Bosnia and Herzegovina, to detect possible earnings manipulation. The results of the research confirm that the positions of revenues and expenses in the income statements of economic entities in Bosnia and Herzegovina generally follow Benford’s law, but also stress the need to increase attention and conduct additional forensic investigations for certain items as indicators of financial statement manipulation.
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Ivanchuk, Nataliia. "FINANCIAL STATEMENTS AS AN INFORMATION SOURCE FOR THE FINANCIAL CONDITION ANALYSIS AT THE ENTERPRISE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 18(46) (September 24, 2020): 57–61. http://dx.doi.org/10.25264/2311-5149-2020-18(46)-57-61.
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Financial statements contain a wide range of indicators that are required for the correct assessment of the financial resources, directions of investment and efficiency of financial resources usage at the enterprise. This enables to ensure the adoption of the necessary management decisions, to raise funds to finance the activities of the entity from potential investors. In the research, the author has considered the essence, the purpose of drawing up and interested users of the financial statements, its shortcomings in the analysis of a financial condition. The article has proved that the financial statements of the company need improvement to ensure fuller satisfaction of the information needs of interested users, as the existing system of indicators of this report does not fully solve all the problems of financial condition analysis of the company. The author has suggested the following ways to improve the structure of financial statements of the enterprise: 1) in the Income Statement: – adding lines that will show fixed and variable costs of the enterprise; – showing in a separate line the financial costs related to the accrual of interest for the use of borrowed funds; 2) in the Cash Flow Statement (created by the direct method): – adding an additional section, which reflects the monthly receipt and expenditure of cash (during the reporting and previous period); 3) in the Financial Statement Notes: – providing a detailed interpretation of the articles from the previous forms so that users do not have questions about the content of articles that contain the word «others»; – providing the necessary information about the renewal of fixed assets; the usage of equipment; rationing of current assets; changes in overdue receivables; structure of receivables and payables in terms of such types as debts under the terms of contracts and overdue debts; – publishing the index of prices for products of the enterprise and the index of change in the cost of production compared to the previous year; buyers and suppliers the company interacts with; prices and profitability of securities owned by the company; investments in inventory incurred during the year; 4) approving a single form of the Financial Statement Notes that will ensure uniformity of information presentation by all domestic enterprises.
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Mbona, Reginald Masimba, and Kong Yusheng. "Financial statement analysis." Asian Journal of Accounting Research 4, no. 2 (October 14, 2019): 233–45. http://dx.doi.org/10.1108/ajar-05-2019-0037.
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Purpose The Chinese Telecoms Industry has been rapidly growing over the years since 2001. An analysis of financial performance of the three giants in this industry is very important. However, it is difficult to know how many ratios can be used best with little information loss. The paper aims to discuss this issue. Design/methodology/approach A total of 18 financial ratios were calculated based on the financial statements for three companies, namely, China Mobile, China Unicom and China Telecom for a period of 17 years. A principal component analysis was run to come up with variables with significance value above 0.5 from each component. Findings At the end, the authors conclude how financial performance can be analysed using 12 ratios instead of the costly analysis of too many ratios that may be complex to interpret. The results also showed that ratios are all related as they come from the same statements, hence, the authors can use a few to represent the rest with limited loss of information. Originality/value This study will help different stakeholders who are interested in the financial performance of each company by giving them a shorter way to analyse performance. It will also assist those who do financial reporting on picking the ratios which matter in reflecting the performance of their companies. The use of PCA gives unbiased ratios that are most significant in assessing performance.
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Gujarathi, Mahendra R. "Sachiko Corporation: A Case in International Financial Statement Analysis." Issues in Accounting Education 23, no. 1 (February 1, 2008): 77–101. http://dx.doi.org/10.2308/iace.2008.23.1.77.
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Sachiko is a comprehensive case on financial statement analysis within an international context. Upon reviewing the financial statements and relevant footnotes of Sachiko Corporation, a Japanese company, and U.S.-based Radiance Inc., you are required to restate the two companies' financials to evaluate whether the revised ratios are consistent with each company's strategy and business environment and, subsequently, to recommend the better investment prospect. The case provides a forum for you to examine the role of environmental differences (cultural, institutional, business, and financial reporting) in interpreting the risk and profitability ratios in an international context.
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Triyanto, Dedik Nur. "Fraudulence Financial Statements Analysis using Pentagon Fraud Approach." Journal of Accounting Auditing and Business 2, no. 2 (July 29, 2019): 26. http://dx.doi.org/10.24198/jaab.v2i2.22641.
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This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stock Exchange. The subject of the study is the food and beverage manufacturing firms. The period of investigation is the year 2015 – 2017. This study used purposive sampling technique. In total, there are 36 foods and beverage manufacturing firms involved in this study. The data was generated from the firm’s annual report using a content analysis approach. Panel data of 36 foods and beverage for three years (2015 – 2017) was used for analyzing. The analysis model employed in this study is multiple regression. The results indicate that variable namely, pressure, opportunity, rationalization, competence, and arrogance, simultaneously do not affect fraudulence financial statement. Partially, only competence variable significantly affect fraudulence financial statement. It implies that the pentagon theory of fraud is not applicable to understand fraudulence financial statement in the context listed manufacturing firms of food and beverage in Indonesia.
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김이배. "Financial Statements Analysis under IFRS－Focusing on Financial Ratio Analysis－." Global Business Administration Review 9, no. 4 (December 2012): 85–109. http://dx.doi.org/10.17092/jibr.2012.9.4.85.
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Nelson, Mark W., and William B. Tayler. "Information Pursuit in Financial Statement Analysis: Effects of Choice, Effort, and Reconciliation." Accounting Review 82, no. 3 (May 1, 2007): 731–58. http://dx.doi.org/10.2308/accr.2007.82.3.731.
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Prior research provides evidence that information affects financial statement users' judgments less when that information is provided in a less accessible format (e.g., information disclosed in a footnote or less prominent financial statement rather than being recognized on the income statement [Maines and McDaniel 2000]). We provide evidence that, conditional on users performing the analysis necessary to transform the financial statements to appear as if disclosed information had been recognized, that information may affect users' judgments more than it would have if it had been recognized initially. Our experiments are set in the context of constructive capitalization of operating leases. The first experiment manipulates three variables that we hypothesize will contribute to this effect: choice to use transformed financial statements, effort spent on the transformation process, and reconciliation of pre- and post-transformation numbers. We provide evidence that, in the constructive-capitalization setting we operationalize, information has a greater effect on judgments when effort was expended to obtain the information and the information is displayed in a reconciled format. The second experiment focuses on the effort effect and replicates it with additional controls. These results have implications for standard-setters who consider the relative benefits of recognition and disclosure, and for financial statement users who transform financial statements as part of their analyses.
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Afif, Muhammad Nur, and Muhammad Yusuf. "ANALISIS LAPORAN KEUANGAN RUMAH SAKIT BERDASARKAN KMK NOMOR 1981 TAHUN 2010 PADA RSUD CIMACAN." JURNAL AKUNIDA 3, no. 2 (December 28, 2017): 66. http://dx.doi.org/10.30997/jakd.v3i2.977.
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This research was intended to determine the application in presentation of financial statements RSUD Cimacan full PPK-BLUD status with reference to the decree of the Minister of health (KMK) number 1981/MENKES/SK/XII/2010 about accounting guidelines of hospital public service agencies approved by Minister of finance number S-5342/MK.5/2010. Data analysis is qualitative descriptive with comparative method that is compare the application and presentation of financial statements prepared by RSUD Cimacan with financial statement based on KMK Number 1981 Year 2010. Complete components of financial statements comprise the balance sheet, operational reports, cash flow statements and notes to financial statements. The results showed that the presentation of financial statements of RSUD Cimacan full BLUD status generally has been in accordance with KMK Number 1981 Year 2010 in representation of financial statements, but have yet to present a cash flow statement based Government Accounting Standarts (SAP) according PP Number 71 Year 2010 for financial reporting entity in terms of consolidation, as well as a need for interested parties.Keywords : PPK-BLUD, KMK Number 1981 Year 2010, Financial statements
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Rasyid, Muhammad. "ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) ON THE PRESENTATION OF GIRIREJO VILLAGE UNIT'S COOPERATIVE FINANCIAL STATEMENTS." MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 1, no. 2 (February 25, 2022): 11–18. http://dx.doi.org/10.55047/marginal.v1i2.112.
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The Indonesian Institute of Accountants (IAI) publishes Financial Accounting Standards for Entities Without Accountability so that entities that have not gone public can provide accurate financial reports (SAK ETAP). In reality, many cooperatives still do not use SAK ETAP in the preparation of their financial statements. The purpose of this research is to identify how the Girirejo Village Unit Cooperative's financial statements should be presented under the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study uses a qualitative approach to conduct a comparative study. Methods of collecting data by interview. The method employed is a comparison of the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) with the presentation of Girirejo's Village Unit Cooperative financial statements. In essence, SAK ETAP has been adopted in Girirejo's Village Unit Cooperative financial accounts. The financial accounts of Girirejo Village Unit Cooperative demonstrate that the balance sheet, income statement, equity report, cash flow statement, and notes to financial statements have all been presented; nevertheless, several items such as inventories and investments, tax obligations, and tax expenses have not been recorded.
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Dewi, Krisna, and Indah Anisykurlillah. "Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable." Accounting Analysis Journal 10, no. 1 (March 9, 2021): 39–46. http://dx.doi.org/10.15294/aaj.v10i1.44520.
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This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population of this study was the property, real estate, and construction companies listed on the Indonesia Stock Exchange during 2016-2018. The sampling technique used purposive sampling and obtained 52 companies with 156 units of analysis. The data were analyzed using logistic regression analysis by IBM SPSS Ver.26. The results showed that company growth had a positive effect on fraudulent financial statements. Meanwhile, the effectiveness of supervision, quality of external auditors, the experience of directors, and CEO duality did not affect fraudulent financial statements. Audit committee significantly moderated the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. However, audit committee did not moderate the effect of quality of external auditors and CEO duality on fraudulent financial statements. This study concludes that the fraudulent financial statements will be higher when the company growth is higher. Audit committee weakens the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements.
Keywords: Fraudulent Financial Statement; Fraud Pentagon; Audit Committee
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VAN AUKEN, HOWARD, and KUI YANG. "CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING." Journal of Developmental Entrepreneurship 19, no. 04 (December 2014): 1450027. http://dx.doi.org/10.1142/s1084946714500277.
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With a sample of 46 Chinese small to medium-sized enterprises (SMEs), this study examines factors that might affect firms' use of financial statements to make decisions. Financial statements contain insightful information about potential risk and return implications of various decisions. A logit analysis shows that owners of Chinese SMEs use financial statements to make decisions according to the frequency of available financial statement information and their ability to interpret the information contained in the financial statements. These results can help owners of SMEs, educators and service providers understand which factors affect the use of financial statements and the process by which financial statements are incorporated into SMEs' decisions.
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Bansal, Rohit, and Sanjay Kumar Kar. "Departmental stores in India: financial performance analysis." Emerald Emerging Markets Case Studies 11, no. 3 (September 30, 2021): 1–28. http://dx.doi.org/10.1108/eemcs-04-2020-0100.
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Learning outcomes After completion of the case, students will be able to understand the following: how to understand financial statements, income statements and cash-flow statements with the help of ratios; understand the concept of shareholding pattern along with different entities, namely, non-promoters, foreign institutional investor, domestic institutional investor and others; financial ratio analysis with traditional DuPont and extended DuPont analysis; understand the differences between comparable firms; how to analysis return, risk, covariance, correlation, market risk and capital assets pricing model (CAPM) and how to suggest an appropriate investment strategy. Case overview/synopsis The case presents company background and financial statements of four companies listed under departmental stores in India, namely, Vmart retail, V2 retail, Avenue Supermarts (known as DMart) and future retail. Students are asked to determine, which company is performing better to make a recommendation for investment. Students learn the tools of financial ratio i.e. profitability, efficiency, liquidity and market-based ratio along with the traditional DuPont decomposition and the extended DuPont analysis. Students also learn how to measure stock return, standard deviation, covariance, correlation, market risk and CAPM. Complexity academic level This case is suitable for management accounting, financial analysis and security analysis and portfolio management courses at the post-graduate or graduate levels. The case can be used in similar courses such as in financial statement analysis courses or security analysis and portfolio management courses. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CSS: 1 Accounting and finance.
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Widnyani, Nyoman Ari, and A. A. G. P. Widanaputra. "Kompetensi, Beban Kerja dan Kualitas Penyajian Laporan Keuangan di UPT Kementerian LHK Bali." E-Jurnal Akuntansi 31, no. 1 (January 26, 2021): 220. http://dx.doi.org/10.24843/eja.2021.v31.i01.p17.
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This research was conducted to determine the effect of competence and workload on the quality of financial statement presentation. This research was conducted at 8 UPT Ministry of Environment and Forestry in Bali Province. Determination of the sample using nonprobability sampling is the purposive sampling approach. The analysis technique used is multiple linear regression analysis. The results of this study illustrate that competence has a significant positive effect on the quality of the presentation of financial statements, meaning that the higher the competency possessed, the quality of financial statement presentation increases, while the workload has a significant negative effect on the quality of the presentation of financial statements, meaning that the higher the workload of employees the presentation of financial statements will continue to decline.
Keywords: Competence; Workload; Quality of Financial Statement Presentation.
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Hendri, Alfi, and Satriadi. "ANALISIS LAPORAN KEUANGAN PADA PT. NIDEC INDONESIA BINTAN DI TANJUNGPINANG TAHUN 2015-2018." JURNAL CAFETARIA 2, no. 2 (June 30, 2021): 54–61. http://dx.doi.org/10.51742/akuntansi.v2i2.359.
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This research is motivates by the phenomena that writer found from Baintan Anugerah Bersama Company’s financial statements which is shows the fluctuative performance from 2015-2018. Cash flows statement’s also have the fluctuative report’s in positive and negative values that we can analyze about the company’s financial performance. This research is a descriptive qualitative research that give some descriptions about the object of it’s research includes Balance Sheet, Income Statement and Cash Flow Statement. Data collection technique is from documentary and literature study. Data will analyze by Horizontal Analysis, Vertical Analysis, Cashflows Analysis and Profitability Analysis to measure financial statement’s performance. The result of this research that show us the financial statement’s performance of Baintan Anugerah Bersama company from 2015-2018 is good enough, but still need some evalutions from the management to increase their profitability because the profit margin averages under 2% and it still can increase by pushing their operational costs.
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Mariati and Emmy Indrayani. "FRAUD TRIANGLE ANALYSES IN DETECTING FRAUDULENT FINANCIAL STATEMENT USING FRAUD SCORE MODEL." Jurnal Ilmiah Ekonomi Bisnis 25, no. 1 (2020): 29–44. http://dx.doi.org/10.35760/eb.2020.v25i1.2240.
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Company’s financial condition reflected in the financial statements. However, there are many loopholes in the financial statements which can become a chance for the management and certain parties to commit fraud on the financial statements. This study aims to detect financial statement fraud as measured using fraud score model that occurred in issuers entered into the LQ-45 index in 2014-2016 with the use of six independent variables are financial stability, external pressure, financial target, nature of industry, ineffective monitoring and rationalization. This study using 27 emiten of LQ-45 index during 2014-2016. However, there are some data outlier that shall be removed, thus sample results obtained 66 data from 25 companies. Multiple linear regression analysis were used in this study. The results showed that the financial stability variables (SATA), nature of industry (RECEIVBLE), ineffective monitoring (IND) and rationalization (ITRENDLB) proved to be influential or have the capability to detect financial statement fraud. While the external pressure variables (DER) and financial target (ROA) are not able to detect the existence of financial statement fraud. Simultaneously all variables in this study were able to detect significantly financial statement fraud.
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Archambault, Jeffrey J., and Marie E. Archambault. "FINANCIAL REPORTING IN 1920: THE CASE OF INDUSTRIAL COMPANIES." Accounting Historians Journal 37, no. 1 (June 1, 2010): 53–90. http://dx.doi.org/10.2308/0148-4184.37.1.53.
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This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the amount of disclosure within the statement to report). All factors are shown to influence significantly the decision to report both a balance sheet and an income statement and the amount of information to report in a balance sheet. The decision regarding the amount of information to report in an income statement is only influenced by corporate-governance and operating factors.
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Yasinta Asiani and Setyo Riyanto. "Analysis of Financial Performance In Company PT. Indofood Sukses Makmur Tbk. Based On Ratio Analysis Liquidity and Profitability Period 2015-2019." Journal of Sosial Science 1, no. 5 (November 25, 2020): 260–65. http://dx.doi.org/10.46799/jsss.v1i5.44.
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The industry is one sector that has an important role in the development of a country. One of them is an industry in Indonesia, and its products that are in great demand are consumer goods with specifications of food products and household goods. An assessment of a company's financial level can be done by analyzing the company's financial statements. The financial statements used are the balance sheet and income statement from 2015 to 2019. To find out whether the company's financial condition is in good condition, various analyzes can be performed. One analysis that can be used to determine the company's financial situation is financial ratio analysis. The purpose of this study is to assess the company's performance by using the financial ratio analysis of PT Indofood Sukses Makmur, Tbk on the Indonesia Stock Exchange. This research was conducted by conducting documentation techniques with data obtained from the financial statements of PT Indofood Sukses Makmur. Then analyzed using financial statement analysis consisting of liquidity ratios and profitability ratios. The analytical method used is a descriptive analysis using the measurement of liquidity ratios and profitability. Based on the calculation of ratio analysis from PT Indofood Sukses Makmur, the liquidity ratio has increased every year so that the company's condition can be categorized quite well. Whereas, based on profitability ratios, it shows an increasing number from year to year so that it can be said the state of the company is in a good position.
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Shehu, Blerim. "ANALYSIS FOR THE PURPOSE OF CREDIT." KNOWLEDGE INTERNATIONAL JOURNAL 31, no. 5 (June 5, 2019): 1425–29. http://dx.doi.org/10.35120/kij31051425s.
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This topic addresses the financial analysis of a business for lending purposes. Often a business is analyzed as a potential borrower. The lending activity by the financial institutions is complex and in itself contains other elements besides the sound analysis of the financial statements. These other elements are: recognition of the applicant's activity for the loan or its past repayment. The handling of many elements will help the analysts with the purpose of lending. The analysis of financial assets is done by banks, credit analysts for credit granting. The financial statements and the analysis of financial indicators in an enterprise is carried out to make decisions. The analysis of financial statements and financial indicators is carried out to assist in providing reports, explanations to make a decision about the enterprise, whether it is worthwhile to acquire the shares of the enterprise, whether it is a credible creditor, if the investment in the bonds society is most valuable. The following issues will be addressed in this topic. Interpretation of Balance Sheet for lending purposes, analysis of short-term assets and working capital, valuation of inventories in the balance sheet, their importance in the lending process, Interpretation of the size of the receivables and the accounts payable and Interpretation of the Statement of Income for Loan Purposes.
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Rao, Mayur. "Financial Statement Analysis of ONGC LTD. with reference to: Horizontal Analysis & Common Size Analysis." Journal of Management and Science 1, no. 2 (June 30, 2013): 215–25. http://dx.doi.org/10.26524/jms.2013.27.
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ONGC was ranked at 171th position in Forbes Global 2000 list of the worlds‘ biggest companies for 2012. ONGC has grown multifold to become one of the largest Exploration & Production (E&P) companies in the world. The financial statement Analysis of ONGC for 2012 as compared to 2011 will reveal many things.The present paper focuses on comparison of financial statements of ONGC for 2011 & 2012 with Horizontal & Common size analysis. Main objective is to identify various reasons of increase or decrease in variables of financial statements esp. Profit at varied stages, and to conclude financial position.It was found from study that ONGC modifies its capital structure in 2012, by sourcing out more and more funds from own equity. ONGC‘s investment is increased in fixed assets and decreased in liquid asset in 2012 as compared to 2011, concluding much money blockage in illiquid assets. Still ONGC gets nice increase of PAT, which satisfies shareholders & Investors.
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Pasaribu, Boni A. "Growth Of Financial Performance PT. Gresik Cipta Sejahtera (GCS) Year 2011-2014 Using Financial Ratio Analysis." Inspirasi & Strategi (INSPIRAT): Jurnal Kebijakan Publik & Bisnis 12, no. 1 (July 30, 2021): 1–8. http://dx.doi.org/10.35335/inspirat.v12i1.51.
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Assessment of financial performance can be known through a report, a report which describes the growth of the company's financial performance in certain periods. The report is called the financial statements. In order to make the financial statements useful for the parties concerned, it is needed to conduct analysis of the relations of the items in the financial statements which is often called financial statement analysis.The purpose of this study, to determine the growth of financial performance at PT. Gresik Cipta Sejahtera Medan in 2011-2014 based on the analysis of liquidity, leverage, and profitability.The data analysis method used is comparative descriptive method using a ratio measurement of liquidity, leverage, and profitability. Based on the current ratio, inventory to net working capital and debt to equity ratio, the company is in good shape, although they fluctuate during the period from 2011-2014. Based on the quick ratio, cash ratio, debt ratio, gross profit margin, net profit margin, ROI, and ROE, the company is in unfavorable circumstances, thus encouraged to improve efficiency.
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Szybowski, Daniel. "THE FINANCIAL STATEMENTS AS THE BASIC SOURCE OF ASSESSMENT OF THE ENTERPRISE. LEGAL AND ECONOMIC ASPECTS." International Journal of Legal Studies ( IJOLS ) 4, no. 2 (December 30, 2018): 483–504. http://dx.doi.org/10.5604/01.3001.0013.0030.
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The legal basis for the preparation of the financial statements is the Accounting Act (Journal of Laws of 2016 item 1047 with later amendments).It specifies in particular when and for what period financial statements should be prepared. In what language, in which currency, what elements should be included, what scope of information should be included in each of these elements, and whether the financial statements are subject to mandatory auditing by the auditor before its approval.The complete financial statements consist of the following parts: Introduction to the financial statements; Balance; Capital structure analysis; Profit and Loss Account; Cash flow statement; Additional information and explanations.
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Bustamam, Bustamam, Ridwan Ibrahim, and Dedy Saputra. "Analisis Penyajian Laporan Keuangan Syariah Pada Baitul Mal Provinsi Aceh." Jurnal Dinamika Akuntansi dan Bisnis 2, no. 1 (March 1, 2015): 82–91. http://dx.doi.org/10.24815/jdab.v2i1.3620.
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The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.
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Zulkifli, Zulkifli, Boy Syamsul Bakhri, and Rahmawati Rahmawati. "Analisis Penyajian laporan Keuangan Koperasi Syariah BMT Al-Ittihad Pekanbaru." Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan 16, no. 1 (September 17, 2019): 1–22. http://dx.doi.org/10.25299/jaip.2019.vol16(1).2869.
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Accounting standards is fundamental in the preparation of financial statements that must be referred to each company. Accounting standards that form these statement codified in a book called financial accounting standards (GAAP). The book contains a collection of statement of financial accounting standards (SFAS). This study aims to determine the extent of the financial statement presetations of BMT Al-Ittihad in applying generally accepted accounting principles in particular SFAS No.101. This research is a comparative descriptive research that describes, explains and compares the financial statements of BMT with SFAS 101. The research subject is a sharia cooperative BMT Al-Ittihad Pekanbaru while the object is to report RAT BMT Al-Ittihad Pekanbaru. Data were collected by interview and documentations. The analisis is comparative descriptive analysis, which compares the data that has been collected by the relevant theories to draw a conclusion. Based on the results, itshow that the financial statements of BMT Al-Ittihad has not fully adopted SFAS No.101, because: 1) it does not present a statement of sources and uses of zakah, 2) it does not present a statement of sources and uses of charity fund, 3) it does not present a note to the financial statements, 4) it does not present informations of preparations of financial statements and the accounting polices used, and it does not to disclose information required under SFAS No.101.
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Safitry, Helda Aslim, Dwi Iga Luhsasi, and Carolina Lita Permatasari. "ANALYSIS OF FINANCIAL STATEMENT IN ASSESSING THE FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT." Jurnal Riset Akuntansi Kontemporer 13, no. 2 (October 18, 2021): 65–71. http://dx.doi.org/10.23969/jrak.v13i2.3955.
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The financial statement can be used to determine company activities, one of them to assess the condition of financial to balance and profit /loss statement. For asses and analyze financial statements are required analysis tools are financial rations. The purpose of this study is to determine the financial performance of the Wiru Village government in 2018-2020. This study uses a qualitative approach with financial analysis tools. The result of this study is Wiru village in 2018- 2020 the self-reliance ratio is very low, effectiveness ratio is very effective, in 2018 the efficiency ratio is not efficient and in 2019-2020 is not efficient, the dependency ratio is very high, and the growth ratio in 2018-2019 has decreased, and then in 2019- 2020, it has increased.
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Sunarto, Pandu Prahadi Pangestu, Elfreda Aplonia Lau,. "EVALUASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) TAHUN 2018 PADA USAHA SINAR TERANG DI SAMARINDA." Research Journal of Accounting and Business Management 3, no. 1 (July 1, 2019): 152. http://dx.doi.org/10.31293/rjabm.v3i1.4215.
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This study aims to evaluate whether the recognition of items in financial statements, measurement of financial statement elements, presentation of items in financial statements and disclosure of financial statements in Sinar Terang Business are in accordance with the provisions in Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) 2018.The theory used in this study is financial accounting. The hypothesis stated is the recognition of accounts in financial statements, measurement of financial statements, presentation of items in financial statements, and disclosure of financial statements not in accordance with the 2018 Micro, Small and Medium Entity Accounting Standards (SAK EMKM).The analysis technique used in this study is a comparative descriptive method, which is a method that compares accounting treatment that includes recognition, measurement, presentation and disclosure based on SAK EMKM 2018 with recognition, measurement, presentation and disclosure in Sinar Business and Champion methods for calculating checklist value in determining conformity criteria.The results of the study indicate that the recognition and measurement of the items in the financial statements of Sinar Terang Business are not in accordance with SAK EMKM. Whereas the presentation and disclosure of financial statements for Sinar Terang Business do not match the SAK EMKM
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Ayuningrum, Octaviana Dian, and Tumirin Tumirin. "Model Prediksi Pelanggaran Akuntansi." JIATAX (Journal of Islamic Accounting and Tax) 2, no. 2 (June 18, 2020): 149. http://dx.doi.org/10.30587/jiatax.v2i2.1417.
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Financial statements are a reflection of the condition of a company in a certain period. Financial statements are said to be good if the report can provide transparent information and explanations about the results of operations or activities based on predetermined rules. However, there are still many deviations in accounting (accounting irregularities) by companies to maintain and increase the value of the company in attracting investors to keep investing their funds for the survival of the company. These actions included fraud in intentional financial statements. This can be detrimental to users of financial statements in making decisions. This study aims to predict of financial statement fraud with financial stability, personal financial need, ineffective monitoring, external pressure. In this study 53 samples were selected based on the purposive sampling method.This study uses a logistic regression analysis method. The results show that: Financial Stability and personal financial need can predict financial statement fraud. The results of this study are expected to provide knowledge and contribution to the development of the science of triangle fraud. And provide additional information about the factors that can affect a company fraudulent in the financial statements.
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Kristiana, Ida. "EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46." MAKSIMUM 7, no. 1 (November 6, 2019): 48. http://dx.doi.org/10.26714/mki.7.1.2017.48-57.
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This purpose of this study to examine the presence or absence of securities caused by the convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This study also looks at the differences between financial reports that are not convergent compared with financial reportsthat are already convergent with IFRS This study used a comparison method between the statements presented in IFRS with the statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement of Financial Accounting Standards on income tax accounting as well as books and articles related to both. The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has a significant impact on the financial statements, especially on capital budgeting, because the tax will affect the calculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatementsKeywords: IFRS, PSAK, Financial Statement, Convergence
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Sulhani, Sulhani, and Hangga Darisman. "The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption." Journal of Economics, Business & Accountancy Ventura 18, no. 3 (December 30, 2015): 439. http://dx.doi.org/10.14414/jebav.v18i3.513.
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Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013. The data were analyzed by using Kruskal-Wallis test and Wilcoxon test. The results showed that financial statement with the same accounting standards and audited by the same big 4 auditors, subject to the same audit style, are more likely to have comparable dis-cretionary accruals than financial statement audited by different Big 4 firms with different styles. By comparable, it means that different financial statements in the same industry and the same accounting standard will have more similar discre-tionary accruals.
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Eltahir Khalifa, Hussein Mohammed, and Siddig Mohammed ELbashir Abdelrahman. "USES OF PUBLISHED FINANCIAL STATEMENTS IN FUNDING DECISIONS." International Journal of Research -GRANTHAALAYAH 8, no. 1 (June 4, 2020): 150–64. http://dx.doi.org/10.29121/granthaalayah.v8.i1.2020.262.
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The study aimed to show financial items that used in the analysis of the decision to grant funding or not, to let parties in the funding decision of the important indicators even be no need to borrow, study the problem of the lack of use of published financial statement analysis we used a sample of a private company, Hypotheses (financial reports iteming and analysis methods lead to make funding decision, there are ways, methods and tools of procedural accounting represents a tools of helping the parties to pay loans.
Result: Priority financial statements are important grant funding decision, there is a relationship between tripping to fulfill their financial obligations and fairness of the financial reports submitted.
Recommendations: Must increase disclosures in the financial statements published, new studies to read of financial statements polices and for grant funding policies before the financial reports published analysis.
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., Hastoni, Bambang Pamungkas, and Dinah Sobar Mustikawati. "Analisis Penerapan PSAK 45 (Revisi 2011) Terhadap Penyusunan Laporan Keuangan Entitas Nirlaba (Studi Kasus pada Yayasan Dharma Setia Kosgoro)." Jurnal Ilmiah Akuntansi Kesatuan 3, no. 2 (July 25, 2018): 101–10. http://dx.doi.org/10.37641/jiakes.v3i2.52.
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The financial statement is a very important information to commercial entities and non-profitentities. Due to the existence of the financial statements concerned people can find relevantinformation on the activities undertaken and the progress of the company or organization.Characteristics of non profit entities with different business entities, the main difference lies in theway the fundamental entity obtaining the resources needed to perform various operations activities.The purpose of this study is to analyze the application of PSAK 45 (Revised 2011) in a non profitentity which shaped the foundation. The analysis was performed to obtain data and informationrelating to the above problem. In addition, to determine the extent of compliance or conformity of thefinancial statements presented by the non profit entity of the provisions contained in PernyataanStandar Akuntansi Keuangan (PSAK) Number of 45 Research conducted by the author is in "YayasanDharma Setia Kosgoro" is located in Bogor. Yayasan Dharma Setia Kosgoro is one of the foundationwhich is a unit of private education providers established on 9 September 1987. The results showedthat Yayasan Dharma Setia Kosgoro has made the preparation of the financial statements fairly well.Foundations of financial statements consist of statements of financial position, statement of activities,statement of cash flows, and notes to the financial statements, it is in accordance with PSAK 45.
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Tresnawati, Fera, and R. Nelly Nur Apandi. "PENGARUH TINDAK LANJUT HASIL PEMERIKSAAN TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA KEMENTERIAN/LEMBAGA REPUBLIK INDONESIA)." Jurnal ASET (Akuntansi Riset) 8, no. 1 (June 20, 2016): 1. http://dx.doi.org/10.17509/jaset.v8i1.4017.
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Abstract. This study aims to determine the effect of follow-up examination results on the quality of financial statements with the level of financial statement disclosure as a moderating variable. This research uses a quantitative approach with descriptive research design and associative research. The sample of this study using 85 Ministries / Institutions in Indonesia in 2014. Data analysis techniques using binary logistic regression analysis. The test results show that the follow-up of examination results positively affect the quality of financial statements, the level of disclosure of financial statements have a positive effect on the quality of financial statements and the level of financial statement disclosure is not able to moderate the influence of follow-up examination results on the quality of financial statements.Keywords: follow-up of inspection result; quality of financial statement; financial statement disclosure levelAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh tindak lanjut hasil pemeriksaan terhadap kualitas laporan keuangan dengan tingkat pengungkapan laporan keuangan sebagai variabel moderating. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian deskriptif dan penelitian asosiatif. Sampel penelitian ini menggunakan 85 Kementerian/Lembaga di Indonesia pada tahun 2014. Teknik analisis data menggunakan analisis binary logistic regression. Hasil pengujian menunjukkan bahwa tindak lanjut hasil pemeriksaan berpengaruh positif terhadap kualitas laporan keuangan, tingkat pengungkapan laporan keuangan berpengaruh positif terhadap kualitas laporan keuangan dan tingkat pengungkapan laporan keuangan tidak mampu memoderasi pengaruh tindak lanjut hasil pemeriksaan terhadap kualitas laporan keuangan.Kata Kunci: tindak lanjut hasil pemeriksaan; kualitas laporan keuangan; tingkat pengungkapan laporan keuangan
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Priyastiwi, Priyastiwi, and Nunung Saputra. "PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 6, no. 2 (March 3, 2020): 157–72. http://dx.doi.org/10.32477/jrm.v6i2.21.
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The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet.
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Priyastiwi, Priyastiwi, and Nunung Saputra. "PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 6, no. 2 (July 16, 2019): 157–72. http://dx.doi.org/10.32477/jrm.v6i2.356.
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The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet
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Rosalina, Eka, Wiwik Andriyani, Afridian Wirahadi, Fera Sriyuniati, and Desi Handayani. "Excel For Accounting Untuk Penyusunan Laporan Keuangan Pada Yayasan Panti Asuhan." Akuntansi dan Manajemen 15, no. 1 (June 1, 2020): 102–7. http://dx.doi.org/10.30630/jam.v15i1.61.
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Financial Statements is an accounting process that are arranged and reported objectively which can be useful for its users. Each financial statement preparation must be based on applicable financial accounting standards. One of them is the preparation of financial statements for the foundation. A foundation is a legal entity that has the aims and objectives of social, religious and humanitarian benefits. Case Study conducted at the Shine Al-Falah Foundation. The procedures in preparing the financial statements of the Al Falah foundation start from with studying the transactions in the form of cash in and cash out transaction books. After that, a needs analysis is made in the preparation of financial statements using Exel For Accounting which starts from plan the Account List, making ledgers, work sheet and continuing to design the Financial Statements of the Foundation. Last is to provide assistance and training to the preparation of financial statements using Exel for Accounting.
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Wahyuni, Wahyuni, and Gideon Setyo Budiwitjaksono. "FRAUD TRIANGLE SEBAGAI PENDETEKSI KECURANGAN LAPORAN KEUANGAN." Jurnal Akuntansi 21, no. 1 (April 12, 2017): 47. http://dx.doi.org/10.24912/ja.v21i1.133.
Full textAbstract:
The financial statements are structured representation of the financial position shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia gave the sanction to capital market players for cheating Financial Statements. This shows that the financial statement fraud cases occurring in Indonesia are part of the failure of an audit conducted by the Public Accounting Firm (KAP). This study aims to examine the influence of fraud triangle in detecting fraudulent financial statements. The object of this study using the financial statements of companies listed on the Indonesia Stock Exchange in the 2012-2014 time period. This study uses 123 data samples are taken using purposive criteria. The data were analyzed using multiple linear regression analysis. The results showed that razionalization significant effect on the financial statements fraud. Meanwhile, the financial stability, external pressure, financial targets, the nature of the industry, ineffective monitoring did not significantly affect the financial statements fraud. This study contributes to the regulators to adopt measures to improve the quality of audits, especially in detecting fraud.