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Journal articles on the topic 'Form of financial statements'

Author: Grafiati

Published: 3 June 2025

Last updated: 1 August 2025

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1

Hidayat, Hajan, and Yuricha Vittri Yanti. "Evaluation Standart Operational Prosedure Corporate Social Responbility." Journal of Applied Accounting and Taxation 1, no. 2 (2016): 93–98. https://doi.org/10.5281/zenodo.1306804.

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This research discusses the format of the financial statement made PKBL for use by business partners as a condition in the loan submission. The format of the financial statements statement of financial position is provided and profit/loss. The authors found a problem that is often business partners do not fill financial statements correctly so troublesome parties PKBL. This leads to slow lending process. Charging error caused by lack of understanding business partners against the financial report provided PKBL. Based on the basic provisions of the preparation of the financial statements, the a

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Subaeda, Ratu, Syamsul Syamsul, and Dini Rosyada. "Laporan Keuangan UTD PMI Provinsi Sulawesi Tengah: Apakah Sudah Sesuai Dengan ISAK No. 35?" Indonesian Accounting Literacy Journal 3, no. 3 (2023): 317–29. https://doi.org/10.35313/ialj.v3i3.5174.

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The preparation of the financial statements of non-profit organizations since 1997 is regulated in the Statement of Financial Accounting Standards (PSAK) No. 45 Concerning Financial Reporting of Non-Profit Organizations. However, starting in 2019, PSAK 45 was replaced with Interpretation of Financial Accounting Standards (ISAK) No. 35 Regarding the Presentation of Financial Statements of Non-profit Oriented Entities. The purpose of this study is to identify and analyze the application of ISAK No. 35 on the preparation of the financial statements of UTD PMI Central Sulawesi Province. This resea

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Ilsan, Mais, Muhammad Salim, and Tsalis Kurniawan Husain. "Pelatihan Teknik Menyusun Laporan Keuangan Untuk UMKM Agribisnis." JIPEMAS: Jurnal Inovasi Hasil Pengabdian Masyarakat 3, no. 2 (2020): 102. http://dx.doi.org/10.33474/jipemas.v3i2.5993.

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The goal to be achieved in this service program is to help compile and make financial statements CV. Kasih dan Sayang. Specific targets to be completed are knowledge and skills in preparing and formatting financial statements. The problem in preparing financial statements is knowledge and skills in the recording of business finances. Therefore, the challenges in this target group need to be overcome by increasing knowledge and training in making financial statements that are easy and helping financial records for partners. The method that will be used in this service program is participation m

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Dredge, Arlin Prisilia, and Mayang Sari Edastami. "Application of Accounting Information System at Fahiluka Health Center." eCo-Buss 5, no. 2 (2022): 570–82. http://dx.doi.org/10.32877/eb.v5i2.507.

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This study aims to find out how to prepare financial statements at the Fahiluka health center. This type of research uses a qualitative descriptive method with a case study approach in the form of financial statement data at the Fahiluka health center. The data sources used in this study are data obtained from an interview with one of the staff of the Fahiluka health center and books, official archives or forms of records related to the financial statements of the Fahiluka health center. and using data collection techniques in interviews and documentation. The results of this study show that t

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Arsa, Arsa, Muhammad Ismail, Ferri Saputra Tanjung, and Muhamad Syawal. "PENERAPAN PENYUSUNAN LAPORAN DENGAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM)." Al-Dzahab 3, no. 2 (2022): 100–108. http://dx.doi.org/10.32939/dhb.v3i2.1461.

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Purpose : This study aims to determine the application of the preparation of reports with financial accounting standards for micro, small and medium entities at Pak DJ's Souvenir Shop. The problems discussed in this study are how to prepare the financial statements of Pak DJ's gift shop and how to form the preparation of the DJ's gift shop's financial statements in accordance with SAK EMKM. The purpose of this study is to analyze the form of the financial statements of Pak DJ's Souvenir Shop and make a financial report of Pak DJ's Souvenir Shop in accordance with SAK EMKM.Design/methodology/ap

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Druzhilovskaya, T. Y. "Development of the methodology for the formation of the Statement of Financial Results in the system of Russian accounting standards." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 10 (September 18, 2023): 13–22. http://dx.doi.org/10.33920/med-17-2310-02.

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The article examines methodological approaches to the formation of the most important reporting form that characterizes the performance of organizations — the Report on Financial Results. The program for the development of federal accounting standards provides for the adoption of a standard dedicated to financial statements, which, among other things, will contain regulations for the formation of a Report on financial results. Currently, Draft FSBU 4/2023 “Accounting (financial) statements” has been developed and published for discussion. This article examines the methodological approaches pre

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Pangesti, Amanda Esa, Yulinartati Yulinartati, and Astrid Maharani. "Rekontruksi Penyusunan Laporan Keuangan pada BUMDes berdasarkan SAK ETAP." BUDGETING : Journal of Business, Management and Accounting 3, no. 2 (2022): 216–30. http://dx.doi.org/10.31539/budgeting.v3i2.3873.

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This study aims to determine the preparation of the financial statements of the BUMDes Pesat Oyster Mushroom Business Unit in 2020 in Pontang Village based on SAK ETAP. The method in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The results showed, based on SAK ETAP, there should be 5 (five) financial statements, namely balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements. However, the financial report by BUMDes Pesat Oyster Mushroom Business Unit pre

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Rahmalia, Nisa Riski, Elit Eriyanti, Najunda Dewa Yani, and Nur Kabib. "Deteksi Pengaruh Financial Stabilty, External Pressure, dan Financial Targets terhadap Financial Statement Fraud." Jurnal Akuntansi dan Audit Syariah (JAAiS) 3, no. 2 (2022): 113–29. http://dx.doi.org/10.28918/jaais.v3i2.5645.

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The purpose of this study was to determine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in manufacturing companies. In this study, the population of manufacturing companies listed on the Jakarta Islamic Index 70 (JII 70) for the 2019-2021 period is used. In the sampling process, the technique used is purposive sampling by producing 16 samples of companies. This study uses data analysis in the form of descriptive statistics, classical assumption test, and hypothesis testing. The results showed that partially the financial stabilit

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Allee, Kristian D., and Teri Lombardi Yohn. "The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses." Accounting Review 84, no. 1 (2009): 1–25. http://dx.doi.org/10.2308/accr.2009.84.1.1.

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ABSTRACT: We examine the financial reporting practices of small privately held businesses that are not subject to SEC regulation. Specifically, we determine the factors associated with the production and use of financial statements for firms that have discretion in the preparation of financial statements and do not face the demands of public equity markets. In addition, for firms that prepare financial statements, we determine the factors associated with the sophistication of the financial statements in terms of whether the financials are compiled, reviewed, and/or audited by a professional ac

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Puteri, Belya Dwi, and Made Dudy Satyawan. "PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN DI BURSA EFEK INDONESIA." JURNAL AKUNTANSI DAN AUDITING 16, no. 2 (2020): 124–37. http://dx.doi.org/10.14710/jaa.16.2.124-137.

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The characteristics of financial statements in the form on the timeliness of financial statements publication is one of the requirements for information from financial statements to be relevant for the user’s decision. This study aims to determine the effect of tax avoidance and ownership structure on the timeliness of financial statement publication listed on the Indonesia Stock Exchange in period 2014-2018. Sample of research from purposive sampling is 475 companies with logistic regression analysis. The analysis evidence that tax avoindace, ownership concentrated on the family, and foreign

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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 (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 u

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Aprilia, Fransiska, Mutiara Indah Saputri, Defi Damayanti, Roviah Roviah, and Rimi Gusliana Mais. "OPTIMALISASI PENERAPAN SAK ENTITAS PRIVAT PADA LAPORAN KEUANGAN PT XYZ." LAND JOURNAL 6, no. 1 (2025): 232–41. https://doi.org/10.47491/landjournal.v6i1.3809.

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SAK Private Entity is intended for business entities that have limited ownership and do not conduct a public offering of shares and issue financial statements for general purpose financial statements. SAK EP was ratified by DSAK IAI on June 30, 2021 which is an adoption of IFRS for SMEs 2015 and will be effective on January 1, 2025. PT XYZ is a business entity engaged in marketing services. The research methodology uses a qualitative descriptive method using secondary data analysis research in the form of PT XYZ's Financial Statements for 2023 and 2022 obtained through interviews and observati

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Suwita, Leli Wita. "Peranan Penyusunan Laporan Keuangan Dalam Penyajian Informasi Keuangan Pada BMT At-Taqwa Muhammadiyah Sumatera Barat." Wahana Riset Akuntansi 8, no. 1 (2020): 14. http://dx.doi.org/10.24036/wra.v8i1.109085.

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This study aims to analyze how the role of financial statement preparation is to find out information relating to the financial position and performance of a corporate entity which includes the realization of the budget report, balance sheet, cash flow statement, and reports on the financial statement notes. The research method used is a qualitative method that compares financial statements between 2016 and 2018. The financial statements presented by BMT At-Taqwa Muhammadiyah West Sumatra in the form of a balance sheet and income statement, where an increase in value from the reporting date of

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Ibrahim, Lukman, Hidayat Darwis, and Supriatiningsih Supriatiningsih. "MEKANISME GOOD CORPORATE GOVERNANCE DALAM MENEKAN TINDAKAN KECURANGAN PADA PERUSAHAAN GO GREEN DI INDONESIA." JURNAL AKUNTANSI 11, no. 2 (2022): 248–63. http://dx.doi.org/10.37932/ja.v11i2.687.

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Fraud is an act to gain profit through asset misappropriation, manipulation of financial statements and corruption. Fraud by manipulating financial statements has a lower intensity than fraud in the form of asset abuse and corruption, but has a very large loss impact. This study aims to measure whether corporate governance can reduce the level of financial statement fraud with the triangle model. The independent variables are pressure, opportunity, rationalization and the dependent variable is financial statement fraud. The population in this study are companies listed on the Sri Kehati stock

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Hidayatullah, Arif, Agung Budi Sulistiyo, and Nur Hisamuddin. "Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi)." e-Journal Ekonomi Bisnis dan Akuntansi 6, no. 1 (2019): 69. http://dx.doi.org/10.19184/ejeba.v6i1.11102.

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The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to ma

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Novita Anggraini, Wilhelmina Mitan, and Pipiet Niken Aurelia. "Analisis Penerapan Akuntansi Dalam Penyajian Laporan Keuangan Pada Perkumpulan Divisi Perempuan Tim Relawan Untuk Kemanusiaan (TRUK)." Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 2, no. 4 (2023): 257–77. http://dx.doi.org/10.30640/inisiatif.v2i4.1432.

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This study aims to determine the application of accounting in the presentation of financial reports at the Association of Women's Division Team Volunteers for Humanity (TRUK) based on financial accounting standards, namely ISAK 35. The method used in this research is descriptive qualitative with data sources in the form of primary data and secondary data. Data collection techniques in the form of observation, interviews and documentation using qualitative descriptive data analysis techniques. The results of the study show that the Association of Women's Division Team Volunteers for Humanity (T

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Mioduchowska-Jaroszewicz, Edyta, and Mirela Romanowska. "Analytical and synthetic form of financial statements." Studia i Prace WNEiZ 44 (2016): 57–68. http://dx.doi.org/10.18276/sip.2016.44/1-05.

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Hasibuan, Henny Triyana. "Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java." Shirkah: Journal of Economics and Business 1, no. 3 (2016): 339. http://dx.doi.org/10.22515/shirkah.v1i3.89.

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Abstract Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS). This research was conducted on several Zakat Management Organization (OPZ) in Malang, East Java. This research aims to analyze the consistency of the PSAK application in some OPZ in Malang in accordance with Statement of Financial Accounting Standards (PSAK) No. 109. As a result, this research finds that some OPZ in Malang do not prepare financial statements in accordance with PSAK 109. The financial statements of the OPZ is r

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Milojičić, Marija, Snežana Knežević, and Aleksandar Grgur. "EARNINGS MANAGEMENT AS A MANIPULATIVE FORM OF FINANCIAL REPORTING." Knowledge International Journal 34, no. 5 (2019): 1323–28. http://dx.doi.org/10.35120/kij34051323m.

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The financial statements, as the end product of the accounting information system, are a structural account of the financial position and financial success of an entity's business over a period. Earnings or net profit indicates an important position in the financial statements and is considered as a measure of a company’s success. Earnings management comes from the accounting skills that executives and business owners use when making business decisions. The Generally Accepted Accounting Principles set out in International Accounting Standards (hereinafter IAS) and International Financial Repor

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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 (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 statem

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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 (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 statem

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Rahayu, Duwi, and Alliyah Ayu Prismawanti Berlian. "PENERAPAN ISAK 35 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA ORGANISASI NONLABA." Jurakunman (Jurnal Akuntansi dan Manajemen) 17, no. 1 (2024): 62. http://dx.doi.org/10.48042/jurakunman.v17i1.292.

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The mosque is an entity that is not oriented to seek profit, one of the important aspects in managing the mosque is the financial accountability report. IAI states that there are accounting standards that are specific to the recording and presentation of financial statements of non-profit entities to realize a good form of Accountability Report. The standard that regulates the financial reporting of non-profit entities is Financial Accounting Standard No. 35 (ISAK 35). With the implementation of ISAK 35 in the presentation of mosque financial statements, the public and interested parties will

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Fatahillah, Nurfadilah Ukhti. "Penyusunan Laporan Keuangan Berdasarkan SAK-EMKM Pada Umkm Warung Makan Mbak Rina." SUSTAINABLE 1, no. 2 (2021): 302. http://dx.doi.org/10.30651/stb.v1i2.11101.

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The purpose of this research found out how to prepare financial statements based on SAK-EMKM at Mbak Rina’s Food Stall. The type of research used descriptive qualitative. The data used primary data that obtained from interviews with MSME owner and data in the form of cash diaries. While secondary data obtained from journals, books, and the internet. The results showed that: (1) The owner of the Mbak Rina’s Food Stall did not know the need to prepare financial statements, because they did not have previous financial reports. (2) The owner of the Mbak Rina’s Food Stall did not understand the pur

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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 (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 interne

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Agus, Jamaludin, Sihotangand Nahason, and Budhy Saputro Firdaus. "ANALYSIS OF FINANCIAL STATEMENTS PERTAMINA 2017." International Journal of Engineering Technologies and Management Research 6, no. 9 (2019): 68–75. https://doi.org/10.5281/zenodo.3475122.

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This study was obtained from the PT. Pertamina Balance Sheet and Profit Report in 2017, then the title is: Analysis of Pertamina's Financial Statements. The goal is to find out the performance of PT Pertamina. This research was obtained from PT Pertamina's Balance Sheet and Income Statement. in 2018, the title is: Analysis of Pertamina's Financial Statements. The aim is to find out the performance of Pertamina in terms of liquidity, solvency, activities and profitability. The research method is Library Research by exposing existing data in the form of Balance Sheet and Income repor

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Tanan, Eugenia Hendrini P., and Asriyanti S. Bali. "PENERAPAN ISAK NO. 35 TERHADAP LAPORAN KEUANGAN MASJID NURUL HAYAT LEWOLANG." Referensi : Jurnal Ilmu Manajemen dan Akuntansi 10, no. 2 (2023): 8–17. http://dx.doi.org/10.33366/ref.v10i2.3364.

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This research is aimed to collect more empirical of ISAK No. 35 related to the Presentation of Financial Statements of Non-profit Oriented Entities at the Nurul Hayat Lewolang Mosque. Data collection techniques used descriptive qualitative methods with interviews, observations and documentation. The study used secondary and primary data. The study resulted in evidence that the financial statements of the Nurul Hayat Lewolang Mosque were not in line with ISAK No. 35. The financial report of the Nurul Hayat Lewolang Mosque which has been adjusted by ISAK No. 35 by classifying transactions, compi

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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 (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 st

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Dwi Maulida, Lelly Faricha, Dewi Saptantinah, and Djoko Kristianto. "PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL MENENGAH (UMKM) (Studi Kasus pada CV. 7SEVEN di Pulodarat Pecangaan Jepara)." Jurnal Akuntansi dan Sistem Teknologi Informasi 16, no. 1 (2020): 101–9. http://dx.doi.org/10.33061/jasti.v16i1.4419.

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The perpetrators of SMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. This study aims to implement SAK EMKM in the preparation of financial stat

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Sugianto, Sugianto, and Mokhamad Syahrul Amin. "Strategi Laporan Keuangan Dalam Memperoleh Opini Wajar Tanpa Pengecualian (WTP) Di Baznas Kabupaten Jember Tahun 2021." Jurnal Hukum Ekonomi Syariah : AICONOMIA 2, no. 2 (2023): 125–33. http://dx.doi.org/10.32939/acm.v2i2.3069.

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BAZNAS Jember has just undergone an audit process for the first time and its financial statements are relatively new. However, the audit has achieved excellent results by obtaining evidence of WTP opinion from the public accounting firm. This success gives confidence to the public that the management of zakat in BAZNAS Jember is running well and can be trusted. The purpose of this research focuses on the scope, namely how the Financial Report Strategy in Obtaining an Unqualified Opinion (WTP) at BAZNAS Jember Regency in 2021 and how the BAZNAS Jember Financial Report Form in 2021. This researc

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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 (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

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S, Kumar, and Dr.N.Saravanan. "A Study on Financial Performance: A Comparative Analysis of MRF Tyres Industries Ltd and selected Tyre Companies in India." RESEARCH REVIEW International Journal of Multidisciplinary 4, no. 1 (2019): 675–79. https://doi.org/10.5281/zenodo.2554981.

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Financial statements provide information on the various aspects of financial statements like assets, liabilities on a specified date, revenues and expenses and the net result of operations during the specified period. In order to make the information more useful, such elements which form a part of financial statements have to be analyzed in a systematic manner and thereof after proper interpretation, they may be communicated to its users. Financial statement analysis is largely a study of relationships among the various financial factors in a business as disclosed by a single set of statements

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Zamzami, Kahfi, Hurriyaturrohman Hurriyaturrohman, and M. Imam Sundarta. "Penyusunan Laporan Keuangan UMKM Sebelum dan Sesudah Penerapan SAK EMKM Pada UD. Sahila Store." JURNAL PUNDI 8, no. 1 (2024): 1. http://dx.doi.org/10.31575/jp.v8i1.464.

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The purpose of this study is to find out what the financial statements at UD. Sahila Store and the obstacles faced in compiling financial reports and preparing financial reports based on SAK EMKM. This study uses a quantitative descriptive method in the form of numbers to prepare financial statements according to SAK EMKM. The data used in this study are primary data obtained directly from UMKM owners by conducting interviews. As for the secondary data obtained from the records made by UD. Sahila Store. The results showed that UD. Sahila Store has not implemented SAK EMKM, the author made the

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Roskha, Riza Meilani, Ferdawati Ferdawati, Afridian Wirahadi Ahmad, and Reni Endang Sulastri. "Penyusunan Laporan Keuangan pada Yayasan Bundo Saiyo." Accounting Information System, Taxes and Auditing Journal (AISTA Journal) 2, no. 1 (2023): 24–31. http://dx.doi.org/10.30630/aista.v2i1.27.

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The final report is to comprise the financial report of the Bundo Saiyo Foundation according to the general standard of financial accounting. The creation of financial statements is set by Statement of Financial Accounting no. 1 (PSAK 1) and for non-profit entities set in the Standard Interpretation of Financial Accounting no. 35 (ISAK 35). The foundation is one form of a nonprofit entity that is primarily moving toward humanity with the primary goal of not making profit. The final research object for this project is the Bundo Saiyo Foundation, which is located at the Balai Gadang, Koto Tangah

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Shanti, Yunita Kurnia, Susi Sih Kusumawardhany, and Sudarmadi Sudarmadi. "UNDERSTANDING ACCOUNTING IN SUPPORTING REPORTS QUALITY FINANCE AT PT. PASANGGRAHAN CITRA PERSADA." PUAN INDONESIA 4, no. 2 (2023): 287–300. http://dx.doi.org/10.37296/jpi.v4i2.120.

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Financial statements are a form of accountability for the management of economic resources owned by an entity. Published financial reports must be prepared in accordance with applicable accounting standards so that these financial statements can be compared with the financial statements of the previous period or compared with the financial statements of a clear entity. Quality of financial reports - (financial statement) is the final result of the process of accounting activities or a summary of financial transactions. Financial statements are prepared to provide information about the position

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Suhermanto, Nirma Mufaidah Dwi Ajeng, Sarwenda Biduri, and Nurasik Nurasik. "COLLECTIVISM, GENDER, REWARD AND PUNISHMENT ON FINANCIAL STATEMENT FRAUD." International Journal of Business, Law and Political Science 1, no. 4 (2024): 1–18. http://dx.doi.org/10.61796/ijblps.v1i4.76.

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Collectivism, Gender, Reward and Punishment on Financial Statement Fraud. Financial statement fraud is a deliberate omission in presenting data either in the form of disclosures or amounts in financial statements that are designed to cause losses to users of financial statements. This study aims to determine: The Effect of Collectivism on Financial Statement Fraud, The Effect of Gender on Financial Statement Fraud, The Effect of Reward on Financial Statement Fraud, The Effect of Punishment on Financial Statement Fraud. The data analysis technique in this study used multiple linear regression w

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Biduri, Sarwenda. "COLLECTIVISM, GENDER, REWARD AND PUNISHMENT ON FINANCIAL STATEMENT FRAUD." International Journal of Business, Law and Political Science 1, no. 4 (2024): 1–18. https://doi.org/10.61796/ijblps.v1i4.76.

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Collectivism, Gender, Reward and Punishment on Financial Statement Fraud. Financial statement fraud is a deliberate omission in presenting data either in the form of disclosures or amounts in financial statements that are designed to cause losses to users of financial statements. This study aims to determine: The Effect of Collectivism on Financial Statement Fraud, The Effect of Gender on Financial Statement Fraud, The Effect of Reward on Financial Statement Fraud, The Effect of Punishment on Financial Statement Fraud. The data analysis technique in this study used multiple linear regression w

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Pantow, Andreuw, Ivoletti M. Walukow, Christony Maradesa, and Esrie A. N. Limpeleh. "DESAIN LAPORAN KEUANGAN UMKM BERBASIS MICROSOFT EXCEL PADA SUNSHINE LAUNDRY." Jurnal Bisnis Terapan 5, no. 2 (2021): 271–86. http://dx.doi.org/10.24123/jbt.v5i2.4693.

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This study aims to design the financial statements of Sunshine Laundry using the Microsoft Excel application. The research method was descriptive qualitative. Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The results of this study indicate that the design of financial statements with Microsoft Excel helps Sunshine Laundry in compiling financial reports in accordance with EMK

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Dwikasmanto, Yunus. "ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA KPN SERUMPUN DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN REJANG LEBONG." Jurnal Ilmiah Raflesia Akuntansi 7, no. 2 (2021): 54–62. http://dx.doi.org/10.53494/jira.v7i2.98.

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Financial statements are a means of communicating financial information from the results of the accounting activity process that can assist users of financial statements in making decisions. Generally accepted Financial Accounting Standards are considered complicated to apply to business entities that do not have public accountability. Based on this, IAI issued Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) which can accommodate accounting needs for entities that do not have public accountability. This study aims to analyze the application of SAK-ETAP in t

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Octaviani, Nur Ilmi, Erry Sunarya, and Kokom Komariah. "Analisis Laporan Keuangan dengan Menggunakan Metode Trend sebagai Dasar Menilai Kondisi Perusahaan." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 1 (2019): 93–97. http://dx.doi.org/10.31539/costing.v3i1.696.

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Financial statements are actually still a problem in a company that really needs to be taken seriously because the good and bad financial statements describe the company's financial condition. The purpose of this research is to find out how the company's financial condition and comparison of predictions of financial statements at PT. Three Pillars of Prosperous Food Tbk. The research method used in this study is a descriptive method with a quantitative approach, in which the authors collect data in the form of balance sheet financial position reports. Data collection techniques used were docum

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Yusuf, Chandra, and Endang Purwaningsih. "Pengawasan Terhadap Informasi Asimetri Dalam Laporan Keuangan Yang Mempengaruhi Transaksi Saham Di Pasar Modal." Jurnal Hukum Ius Quia Iustum 29, no. 2 (2022): 283–304. http://dx.doi.org/10.20885/iustum.vol29.iss2.art3.

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This article discusses the disclosure of information in a company's financial statements. The company reports its financial statement to the Financial Services Authority (OJK) in accordance to theinformation disclosure regulations. Information that has not been revealed poses as the problem. The information contained in the financial statements causes stock prices in the capital market to not be reflect ed entirely. Therefore, the financial statements cannot be used as the basis information for making accurate decisions for investors. This study uses an economic analysis approach tothelaw. The

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Djatnicka, Erlina W., Jamian Purba, and Dian Sulistyorini Wulandari. "Fraud Triangle Perspective: Detecting Financial Statement Fraud Using the Beneish M-Score Model in Property and Real Estate Companies Listed on the Indonesia Stock Exchange." East Asian Journal of Multidisciplinary Research 2, no. 7 (2023): 3113–30. http://dx.doi.org/10.55927/eajmr.v2i7.4894.

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This study aims to determine the effect of Financial Stability, Financial Targets, and External Pressure on Financial Statement Fraud in Property and Real Estate companies listed on the Indonesia Stock Exchange (BEI) in 2015–2017. The research method used in this study is quantitative. The data used is secondary data in the form of financial statements and annual reports. The sampling technique in this study was the purposive sampling method, where the sample selection was based on certain criteria. The samples used in this study amounted to 30 property and Real Estate companies listed on the

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R., N. D. Arumuga Raja, and Premaselvaraji D. "A STUDY ON FINANCIAL PERFORMANCE WITH REFERENCE TO THE BOMBAY BURMAH TRADING CORPORATION LIMITED, MUMBAI." International Journal of Interdisciplinary Research in Arts and Humanities 2, no. 1 (2017): 83–86. https://doi.org/10.5281/zenodo.292088.

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The purpose of the financial analysis is to diagnose the information contained in financial statements so as to judge the profitability and financial soundness of the firm. The purpose of the report is to provide stakeholders with accurate and reliable financial statements that provide an overview of the company's financial performance. In addition, these statements are audited and signed by the leadership of the company along with a number of other disclosure documents. In this way, the form represents the most comprehensive source of information on financial performance made available for in

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Wahyudini Syafitri, Rahmat Daim Harahap, Nadila Mifta Mayrani, Silva Zahra Azizah, Mardiah Hasibuan, and Pamatua Raja H. "PENERAPAN AKUNTANSI ZAKAT, INFAQ DAN SHADAQOH PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQOH DOMPET DHUAFA REPUBLIKA BERDASARKAN PSAK 109." JURNAL EKONOMI BISNIS DAN MANAJEMEN 1, no. 4 (2023): 6–22. http://dx.doi.org/10.59024/jise.v1i4.300.

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This study aims to reconstruct the financial statements of zakat, infaq and shadaqoh in Dompet Dhuafa Republika, so that it can be seen how the financial statements of Dompet Dhuafa are recorded and reveal the financial statements of zakat, infaq and shadaqoh. This research uses qualitative descriptive method using secondary data in the form of financial statements from Dompet Dhuafa Republika and related journals. Transparency and accountability in zakat, infaq and shadaqoh financial statements are analyzed based on PSAK 109 which consists of five components of financial statements, namely st

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Bramasto, Ari, Puti Harissa, and Sri Dewi Anggadini. "PENGGUNAAN AKUNTANSI DASAR UMKM PADA PEMBUATAN LAPORAN KEUANGAN PENGUSAHA SARUNG DI KECAMATAN MAJALAYA KABUPATEN BANDUNG." Indonesian Community Service and Empowerment Journal (IComSE) 3, no. 1 (2022): 204–11. http://dx.doi.org/10.34010/icomse.v3i1.6079.

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Lack of knowledge of the use of financial statements, difficulties in using financial statement applications, limited product marketing problems. CV. Mekar Jaya, as a form of individual business in Majalaya, Bandung Regency, has experienced these various problems. Whereas the application of accounting in Micro, Small and Medium Enterprises (MSMEs) is recording and decision making as well as long-term planning for MSMEs control tools to avoid spending outside of MSME planning and even to be able to find out debts to other parties. CV. Mekar Jaya are still not able to make their financial statem

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Muhammad Al Giffary, Nurlaila Nurlaila, and Khairina Tambunan. "Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Dalam Penyusunan Laporan Keuangan UMKM Aceh Hidroponik Kecamatan Karang Baru Kabupaten Aceh Tamiang." Journal Economic Excellence Ibnu Sina 1, no. 3 (2023): 294–302. http://dx.doi.org/10.59841/excellence.v1i3.448.

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The purpose of this study was to analyze the suitability of financial statement reports based on the application of accounting based on SAK EMKM at Umkm Aceh Hidroponik Medang Ara Village, Karang Baru District, Aceh Tamiang Regency. This research was conducted using a qualitative method with a descriptive approach and the application of recording financial statements based on SAK EMKM using primary and secondary data taken from Umkm Aceh Hidroponik. The data collection technique in this study uses interview and documentation techniques and the analysis technique used is using data reduction, d

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Ariani, Nadia Elsa, and Arif Afendi. "Kepribadian Ihsan dan Faktor yang mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah." Indonesian Journal of Applied Accounting and Finance 4, no. 1 (2024): 17–28. https://doi.org/10.31961/ijaaf.v4i1.14568.

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Financial statements are made as a form of accountability for regional financial management to the general public and also the parties concerned. The preparation of these financial statements is a form of accountability, namely as reporting in realizing organizational goals. Good financial statements certainly meet the normative requirements of financial statement quality. The financial statements of the Local Government of Jepara Regency have received an unqualified opinion eleven times in a row. However, the opinion obtained still receives additional notes, in the sense that this fair opinio

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Simanjuntak, Daniel Nicson. "ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. BLUE BIRD TBK TAHUN 2019-2021." Jurakunman (Jurnal Akuntansi dan Manajemen) 16, no. 2 (2023): 268. http://dx.doi.org/10.48042/jurakunman.v16i2.241.

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Financial statements are very important information obtained in a company. These financial statements are used as a tool to measure the company's financial performance. The company's financial performance can be measured using ratios. The financial ratios used by the author are liquidity ratio, solvency ratio and profitability ratio. The ratio will determine the company's financial condition in making decisions. Quantitative methods are data in the form of numbers that can be calculated. In this study, the data that the author uses is data from processed results which are financial statement d

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Ansari, Jevri, Hendra Harmain, and Nurwani Nurwani. "Application of ISAK 35 concerning the Presentation of Financial Statements of Non-Profit Oriented Entities (Case Study at the Al - Marhamah Orphanage Medan)." Daengku: Journal of Humanities and Social Sciences Innovation 3, no. 2 (2023): 260–69. http://dx.doi.org/10.35877/454ri.daengku1520.

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This study aims to apply the concept of ISAK 35 concerning the Presentation of Financial Statements of Non-Profit Oriented Entities at the Al – Marhamah Orphanage in Medan. The concept of ISAK 35 is to allow non-profit-oriented entities to adjust the descriptions used for some of the posts contained in the financial statements and the financial statements themselves include statements of financial position, comprehensive income statements, reports of changes in net assets, statements of cash flows, and notes to financial statements. At the Al-Marhamah Orphanage in Medan, it has not yet impleme

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Nopiana, Puspita Rama. "SISTEM INFORMASI PROSES AKUNTASI MENGGUNAKAN SAK-ETAP BERBASIS WEB PADA PELAKU USAHA." Rabit : Jurnal Teknologi dan Sistem Informasi Univrab 3, no. 2 (2018): 100–115. http://dx.doi.org/10.36341/rabit.v3i2.461.

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The number of entrepreneurs in question is SMEs (Small and Holding Enterprises), where its activities only focus on business operations alone tampa pay attention to financial performance for the long term. This causes the difficulty of SMEs to last long in building their business, plus the lack of knowledge in the field of accounting, especially SMEs in the city of Batam. The purpose of the research is to design an accounting process information system in accordance Financial Accounting Standards Entity Without Public Accountability (SAK-ETAP) on the small business actors. The research method

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Fitriani, Annisa, and Arif Afriady. "Penyusunan Laporan Keuangan Berdasarkan ISAK 35 dengan Menggunakan Microsoft Excel 2016 pada LKSA Bina Yatim." Indonesian Accounting Literacy Journal 2, no. 1 (2022): 238–53. http://dx.doi.org/10.35313/ialj.v2i1.3120.

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Orphanage or LKSA (Institute for Child Social Welfare) is a form of non-profit oriented that earns income from government grants or donations from the public who do not expect compensation for what has been given. LKSA's responsibility for these contributions needs to be transparent and reported regularly in the form of financial statements to avoid misuse of funds and to increase the credibility of LKSA to external parties. Currently, the standard for preparing financial statements that applies to non-profit oriented entities is ISAK 35. However, there are still LKSA that have not implemented

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