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Journal articles on the topic 'Statement of financial results'

Author: Grafiati

Published: 4 May 2022

Last updated: 26 July 2025

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1

NOPIYANI, PUTU EKA, MERTYANI SARI DEWI, NI MADE WULAN SARI SANJAYA, and NI WAYAN ANI SAVITRI. "PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) (STUDI KASUS PADA “UMKM DEK DWIPA” PASAR BANYUASRI)." GANEC SWARA 18, no. 2 (2024): 709. http://dx.doi.org/10.35327/gara.v18i2.850.

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This research was aimed to obtain descriptive findings about the financial statemens of UMKM Dek Dwipa 2022, the financial statements of UMKM Dek Dwipa 2022 in accordance with Financial Accounting Standards (FAS), and comparison between the financial statements of UMKM Dek Dwipa and UMKM Dek Dwipa financial statements which were prepared in accordance with Financial Accounting Standards (FAS) in 2022. The methods used in collecting the data were dokumentation, interviews, and literature. The results showed that the financial statements which were prepared by UMKM Dek Dwipa were not in accordan

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RZAEVA, T., and O. SEREVETNYK. "FINANCIAL RESULTS AND DIRECTIONS OF THEIR ANALYSIS ACCORDING TO FINANCIAL STATEMENT INDICATORS." Herald of Khmelnytskyi National University. Economic sciences 282, no. 3 (2020): 121–24. https://doi.org/10.31891/2307-5740-2020-282-3-22.

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The aim of the article is to study the theoretical approaches to understanding the concept of financial result and substantiate the directions of its evaluation in accordance with the needs of financial analysis. The article considers theoretical approaches to understanding the essence of the concept of financial result. The main shortcomings in understanding the concept are outlined. The final result of the enterprise as a state of use of enterprise resources is presented. The expediency of the analysis of intermediate and final financial results is emphasized. The final financial result is p

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DRUZHILOVSKAYA, Tat'yana Yu. "Preparation of the financial results statement: Past, present, future." International Accounting 28, no. 6 (2025): 42–61. https://doi.org/10.24891/mgrulx.

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Subject. This article discusses the issues related to the formation of the Statement of Financial Results of organizations. Objectives. The article aims to identify the prospects for solving the problems of the formation of the Statement of Financial Results of organizations. Methods. For the study, I used critical analysis, synthesis, comparison, observation, and systematization. Results. Based on the study of changes in the development of regulations for the formation of the Statement of Financial Results (profits and losses) of organizations, the article identifies the characteristics of ap

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Sintia, Iceu, and Pupung Purnamasari. "Pengaruh Kualitas Audit dan Financial Stability terhadap Fraud Financial Statement." Bandung Conference Series: Accountancy 3, no. 2 (2023): 826–34. http://dx.doi.org/10.29313/bcsa.v3i2.8422.

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Abstract. This study aims to determine the effect of audit quality and financial stability on fraud financial statements. The samples used in this study were 21 consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) with a research year range of 2018-2021. The research data was obtained from audited financial reports from sample companies which were downloaded from the IDX website (www.idx.co.id) and IDN Financials (www.idnfinancials.com). Testing the proposed hypothesis using logistic regression analysis. The results of this study indicate that audit quality and financ

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Kurniawan, Aceng, and Nenden Asri Fujianti. "ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO.1 TENTANG PENYAJIAN LAPORAN KEUANGAN PADA LAPORAN KEUANGAN PT. REKAYASA MINETECH INDONESIA (Minetech.id)." Journal of Information System, Applied, Management, Accounting and Research 9, no. 2 (2025): 611. https://doi.org/10.52362/jisamar.v9i2.1823.

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PT Rekayasa Minetech Indonesia (minetech.id) is engaged in mining training and consulting services. PSAK No.1 is an Indonesian financial accounting standard to regulate the presentation of financial statements. This study aims to improve financial statements in accordance with accounting standards, namely, Statement of Financial Accounting Standards No.1 (PSAK. No.1). This research was conducted using qualitative methods, In the financial statements of PT Rekayasa Minetech Indonesia presents two components of financial statements, namely the statement of financial position and income statement

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Dinillah, Syifa, and Nasrullah Djamil. "Pengaruh Audit Committee, Audit Quality, Financial Stability dan Financial Target Terhadap Financial Statement Fraud pada Perusahaan Transportasi yang Terdaftar pada BEI Tahun 2021-2022." JAWI : Journal of Ahkam Wa Iqtishad 2, no. 1 (2024): 317–29. https://doi.org/10.5281/zenodo.10866033.

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<em>This study investigates the impact of four independent variables, namely Audit Committee, Audit Quality, Financial Stability, and Financial Target, on the dependent variable Financial Statement Fraud. The sample was selected from the population of transportation companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2022 using purposive sampling method. Through the application of panel data regression analysis, this study has determined that the Audit Committee, Audit Quality, and Financial Stability significantly influence the prevention of Financial Statement Fraud

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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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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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Lestari, Indah Puji, and Yuliana Febriyanti. "KESESUAIAN PENGELOLAAN DANA ZAKAT INFAQ SEDEKAH DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 109 PADA LEMBAGA AMIL ZAKAT (LAZ) HARAPAN UMAT BOYOLALI." Academica : Journal of Multidisciplinary Studies 3, no. 1 (2019): 123–38. http://dx.doi.org/10.22515/academica.v3i1.2000.

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The purpose of this study was to analyze the implementation of zakat, infaq, and shadaqah accounting based on the Statement of Financial Accounting Standards (PSAK) 109 in the financial statements prepared by the Amil Zakat Institution (LAZ) Harapan Umat in Boyolali district. The method used is descriptive qualitative by comparing the financial statements prepared by the Amil Zakat Institute (LAZ) Harapan Umat and Statement of Financial Accounting Standards (PSAK) 109. The data collection method uses interviews related to related documents. The results showed some differences in the accounting

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Ramba, Dhea Nur Anisa, Jenny Morasa, and Lady Diana Latjandu. "Analysis of the Presentation of Financial Statements Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at the Bakar Rica Restaurant." Asian Journal of Applied Business and Management 4, no. 1 (2025): 35–52. https://doi.org/10.55927/ajabm.v4i1.64.

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This study aims to analyze the presentation of financial statements at Bakar Rica Restaurant based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This research uses a qualitative descriptive approach, with data obtained through interviews, observation, and documentation at Bakar Rica Restaurant. This study examined the recording method, recognition, measurement, and presentation of financial statements, including cash flow, the statement of changes in equity, the income statement, the statement of financial position, and the notes to the financial stat

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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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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 (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 In

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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 (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 o

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Oktasari, Dwince, Saiful Saiful, and Nila Aprila. "EKSPLORASI PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS INFORMASI PENGGUNAAN LAPORAN KEUANGAN DAERAH PROVINSI BENGKULU." JURNAL FAIRNESS 10, no. 2 (2021): 89–102. http://dx.doi.org/10.33369/fairness.v10i2.15251.

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This study aims to review, discuss and prove the presentation of financial statements and the accessibility of financial information to the use of financial statement information. This research was conducted in the Provincial DPRD, Inspectorate and BPK with a total of 47 respondents. Data were collected using a research questionnaire and processed using multiple linear regression. The results showed that the financial statements and the accessibility of positive and significant information on the use of Bengkulu Province regional financial statement information. Hoping the better financial sta

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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 (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 q

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Fauzi, Alexander Zulkarnaen, Yulinartati Yulinartati, and Elok Fitriya. "Rekonstruksi Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah." BUDGETING : Journal of Business, Management and Accounting 3, no. 1 (2021): 1–14. http://dx.doi.org/10.31539/budgeting.v3i1.2134.

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This study aimed to determine the financial statements of Bestcow dairy farm based on the Financial Accounting Standards of Micro, Small, and Medium Enterprises. Interview, observation, and documentation as a method of data collection and data sources obtained from primary and secondary data. The research method used in this study is a qualitative method. This research is a case study with the object of research on Bestcow dairy farm which has not implemented the preparation of financial statements with SAK EMKM. The results showed, income statement with total loss Rp. 33.083.780, financial po

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Nazhifah, Naurah, Iwan Wisandani, and Lina Marlina. "ANALISIS IMPLEMENTASI PSAK 101 PADA LAPORAN KEUANGAN DI KSPPS BMT AL-BINA TASIKMALAYA." JURNAL EKONOMI SYARIAH 5, no. 1 (2020): 42–58. http://dx.doi.org/10.37058/jes.v5i1.1577.

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This research, to study the implementation of PSAK 101 on the presentation and preparation of financial statements in KSPPS BMT Al-Bina Tasikmalaya. That is because at the BMT Al-Bina's financial statements found a non-conformity with PSAK 101 on the presentation of sharia financial statements. PSAK 101 is a statement of financial accounting standards that regulates the basic presentation of financial statement for sharia entities. This statement regulates the requirements for the presentation, structure and minimum requirements of the contents of financial statements. The method that used in

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Van Auken, Howard. "Influences on Frequency of Preparation of Financial Statements Among SMEs." Journal of Innovation Management 1, no. 1 (2013): 143–57. http://dx.doi.org/10.24840/2183-0606_001.001_0010.

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This paper examines factors that impact the frequency of financial statement preparation among a sample of 312 SMEs. Specifically, the study examines the relationship between how often financial statements are prepared and (1) whether the financial statements are used to make decisions and (2) owners’ confidence in the reliability of their financial statements. Financial statements provide important information that should be used to help guide decisions. The findings showed that the frequency of financial statement preparation was directly associated with whether the financial statements were

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Iskandar, Deni, Viola Paramitha, and Diana Frederica. "FRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES." Jurnal Riset Akuntansi 14, no. 1 (2022): 20–36. http://dx.doi.org/10.34010/jra.v14i1.5499.

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Fraudulent financial statement has a bad impact on users of financial statements, especially for investors who provide funds to companies. Investors need to be observant in analyzing the company's financial statements. Therefore, it is necessary to know several factors that influence companies to commit fraudulent financial statements. This study aims to examine the effect of external pressure, financial targets and the ineffective monitoring on fraudulent financial statement at manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research. The sampli

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Panfilkina, E. A., and E. G. Moskaleva. "COMPARATIVE CHARACTERISTICS OF INDICATORS CALCULATED ON THE BASIS OF THE STATEMENT OF FINANCIAL RESULTS IN THE FORMAT OF RAS AND IFRS (PJSC "AVANTGARDE")." Scientific Review Theory and Practice 10, no. 12 (2020): 3146–58. http://dx.doi.org/10.35679/2226-0226-2020-10-12-3146-3158.

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Thing. Problems associated with the transformation of financial statements prepared in accordance with Russian accounting standards into statements prepared in accordance with IFRS are relevant in modern conditions of international business development and the integration of the Russian economy into the international space. Objectives. Comprehensive author's study of the comparative characteristics of the indicators of the statement of financial results in the format of RAS and IFRS. Development of recommendations for eliminating discrepancies in the methodology for compiling and providing inf

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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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Kolisnyk, Olena, and Viktor Shatskov. "Financial statement audit: strategy, plan, procedures and methods." Economic Analysis, no. 34(1) (2024): 226–35. http://dx.doi.org/10.35774/econa2024.01.226.

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Introduction. Many companies are switching to drawing up financial statements in accordance with international standards, which are audited by independent auditors. At the same time, the specificity of business entities' activities and the growing complexity of their business processes challenge auditors to ensure the credibility and reliability of audit procedures for verifying financial statements. This affects the fact that many questions arise regarding how to ensure the implementation of an effective audit of financial statements in accordance with the requirements of International Standa

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Anas, Dadio Fiasani, and Anastasia Filiana Ismawati. "EFFECT FRAUD DIAMOND THEORY DETECTING FINANCIAL STATEMENT FRAUD WITH PANDEMIC AS CONTROL VARIABLE." JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) 4, no. 1 (2022): 15–28. http://dx.doi.org/10.37715/jaef.v4i1.2754.

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The COVID-19 pandemic has caused nationwide economic losses. This condition forces companies to try keeping financial performance stable. What needs to be watched out for during this pandemic is hiding or manipulating company financial statements to improve investors’ interest in investing on the company during this pandemic. Before the pandemic, financial statement fraud cases had often occurred in Indonesia, such as cases of auditor failure, companies revising financial statements, or manipulating false claims to get rewards. This study aims to determine the relationship between financial st

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Shadiqiawan, Raden Muhammad Rachmansyah, and Sri Mulyani. "The Quality of Local Government Financial Statements and The Use of Financial Information in Decision Making." Journal of Accounting Auditing and Business 3, no. 1 (2020): 73. http://dx.doi.org/10.24198/jaab.v3i1.25605.

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Financial statements contain information that is very helpful for users in making decisions. This study examines whether there are differences in the use of financial statement information decision making between the local government that obtain unqualified and qualified opinion for their financial statements. This study used the Mann Whitney test for hypothesis testing. Data was collected through a survey using a questionnaire on five local governments in West Java.The results of this study indicate that there are no significant differences in the use of financial statement information for lo

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Oktavia, Suci, Asniati Bahari, and Rayna Kartika. "Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan." Jurnal Akuntansi dan Ekonomika 12, no. 2 (2022): 275–84. http://dx.doi.org/10.37859/jae.v12i2.4207.

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Financial statement fraud is a deliberate of misstatement on the financial report of a company or the omission of amounts or misdisclosures in financial statements to deceive financial statement users. This study aims to analyze the effect of elements of the fraud hexagon theory on financial statement fraud. Hexagon fraud has several elements, namely stimulus, capability, opportunity, rationalization, arrogance, and collusion. The results showed that the stimulus in terms of financial stability, the stimulus assessed from external pressure, and ego had an effect on fraudulent financial stateme

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Yustrida Bernawati, Yulia Frischanita,. "The Effect of CFO Demographics on Fraudulent Financial Reporting." Jurnal Akuntansi 24, no. 1 (2020): 21. http://dx.doi.org/10.24912/ja.v24i1.639.

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This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 with 308 data and hypothesis testing using multiple regression analysis techniques. The test results show that the age of the CFO affects the fraudulent financial statements. More mature the CFO engage with fraudulent financial statements. Other results indicate that the

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Krisanti, Maria Bambang, and Shinta Ningtiyas Nazar. "PENGARUH FINANCIAL STABILITY, KUALITAS AUDIT DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FINANCIAL STATEMENT FRAUD." Jurnal Nusa Akuntansi 2, no. 1 (2025): 553–76. https://doi.org/10.62237/jna.v2i1.207.

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This study aims to find out and provide empirical evidence regarding the influence of financial stability, audit quality and company complexity on financial statement fraud in sector financials sub-sector banks listed on the Indonesia Stock Exchange in 2019-2023. The independent variables in this study are financial stability which is proxied by the asset change ratio (ACHANGE), audit quality measured by discretionary accruals proxies, and company complexity as measured by the number of subsidiaries. The dependent variable in this study is financial statement fraud as measured by the Beneish M

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Nurfadilah, Sri, Wirmie Eka Putra, and Muhammad Ridwan. "Influence of Fraud Triangle on Financial Statement Fraud with Financial Distress as an Intervening Variable." International Journal of Multidisciplinary Approach Research and Science 2, no. 03 (2024): 1232–47. http://dx.doi.org/10.59653/ijmars.v2i03.934.

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This study aims to determine the effect of the fraud triangle on financial statement fraud with financial distress as an intervening variable. The population of this study were all financial sector companies totaling 107 and then withdrawing samples using purposive sampling method, there were 42 companies that met the sample criteria. The results showed that pressure affects financial statement fraud, pressure affects financial distress, financial distress affects financial statement fraud, financial distress is able to mediate the relationship between pressure and financial statement fraud, F

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Nadziliyah, Herlina, and Niken Savitri Primasari. "ANALISIS FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI." Accounting and Finance Studies 2, no. 1 (2022): 21–39. http://dx.doi.org/10.47153/afs21.2702022.

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Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving and deceiving users of financial statements. The approach taken to identify the factors that influence financial statement fraud, one of which is the fraud hexagon model. There are six factors in the fraud hexagon, namely Stimulus which will be represented by financial targets, Ability will be represented by a change of director, Collusion will be represented by political connections, Opportunity will be represented by the quality of

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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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Putra, Dedi Ansyah, Idhar Yahya, and Khaira Amalia Fachrudin. "The Effect of Independent Commissioners, Audit Committee, Audit Quality, and Leverage on Financial Statements Integrity with Firm Size as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange." International Journal of Research and Review 9, no. 6 (2022): 464–72. http://dx.doi.org/10.52403/ijrr.20220649.

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A financial statement's integrity is the extent to which the financial statements presented show accurate and honest information. The research objective was to analyze the effect of the independent commissioners, audit committee, audit quality, and leverage on financial statement integrity in banking companies listed on the Indonesia Stock Exchange. This study will also examine firm size variables used as moderating variables in the research model. The population in this research are banking companies listed on the Indonesia Stock Exchange period 2015 to 2019. The method used in determining th

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Gogić, Nemanja. "The Jaffa company's financial statements." Ekonomski izazovi 10, no. 20 (2021): 55–69. http://dx.doi.org/10.5937/ekoizazov2120055g.

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According to the Law on Accounting of the Republic of Serbia, all companies are obliged to compile regular (annual) financial reports. Regular financial statements include: balance sheet, income statement, statement of changes in equity, statement of other results, cash flow. The financial statements provide the necessary information about assets, liabilities, equity, income, expenses, cashflow, external and internal users. The aim of the research is to show the significance and importance of compiling quality financial reports. The subject of the research is the financial statements of the Ja

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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 (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

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Saifudin, Yulianti, and Yayan Pribadi. "KOMPARASI KINERJA KEUANGAN PERBANKAN SYARIAH BERBASIS PENDEKATAN LABA RUGI DAN NILAI TAMBAH." IKONOMIKA 1, no. 2 (2017): 157. http://dx.doi.org/10.24042/febi.v1i2.150.

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Abstract-The objectives of this study are to analyze the differences in financial performance of Islamic bank by using the income statement approach and value added approach on financial ratios. Financial ratios used consisted of ROA, ROE, the ratio between the total net income by total earning assets, NPM, and BOPO. The Object used in this study are listed Islamic Bank at Bank Indonesia. Population of this research are the financial statements of Islamic Banks, while the sample used was the financial statements for 2010-2014 for each income statement and the value added statement. Analysis to

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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 (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

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Marheni, Dewi Khornida, and Suryati Suryati. "Analysis of Financial Stability Factors, Financial Targets, External Pressure, Inefficient Monitoring and Rationalization of the Financial Statements Fraud." Almana : Jurnal Manajemen dan Bisnis 5, no. 2 (2021): 241–48. http://dx.doi.org/10.36555/almana.v5i2.1626.

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Financial statements are a medium to provide useful information for stakeholders and parties involved. Correct information will help all parties to make the right decisions in carrying out economic or business activities. Fraud is common in the financial and non-financial industries today. Fraud in the financial industry is commonly referred to as financial statement fraud. Up to the third quarter of 2018, 36 banks indicated the occurrence of fraud. This study aims to examine the fraud triangle factor in detecting financial statement fraud. The object of this study uses 43 banking companies li

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Azizah, Widyaningsih. "Can the Fraud Hexagon Components Detect Fraudulent Financial Reporting?" Golden Ratio of Finance Management 4, no. 2 (2024): 78–86. http://dx.doi.org/10.52970/grfm.v4i2.447.

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Accounting information in financial statements is very important for users of financial statements when deciding. Management tries to make these financial statements perform well. Opportunistically, managers can manipulate financial statements to make them look good, which encourages companies to commit fraud on financial statements. This study uses the Fraud Hexagon component to examine the factors that influence financial statement fraud. Fraud hexagon theory is the latest six-dimensional fraud component developed by Vousinas by adding aspects of collusion. Sample selection is based on the p

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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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Anisykurlillah, Indah, Muhammad Noor Ardiansah, and Afifah Nurrahmasari. "Fraudulent Financial Statements Detection Using Fraud Triangle Analysis: Institutional Ownership as A Moderating Variable." Accounting Analysis Journal 11, no. 2 (2023): 138–48. http://dx.doi.org/10.15294/aaj.v11i2.57517.

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Purpose : The study investigates the empirical evidence of financial targets, financial stability, external pressure, the nature of the industry, and rationalization’s influence on financial statement fraud, with institutional ownership as a moderating variable. Method : The population’s study included 58 publicly listed companies on the Indonesia Stock Exchange and formed the LQ45 in 2016–2018. Purposive sampling was used on 29 companies, and descriptive and regression analyses were performed using SPSS. Findings : The results showed that financial targets have a positive effect o

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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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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

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Jurayev, Uktam Panji ugli. "Improve the evaluation of financial investments based on international financial reporting standards." International Journal on Integrated Education 3, no. 1 (2020): 106–10. http://dx.doi.org/10.31149/ijie.v3i1.290.

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The article describes how to compile a statement of financial results based on international financial reporting standards. It also analyzes national and international experience in the preparation of financial statements.

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Berliana Nur Maulida and Tumirin Tumirin. "Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi (Studi Kasus Eyelink Group)." Jurnal Riset Akuntansi 3, no. 1 (2025): 138–65. https://doi.org/10.54066/jura-itb.v3i1.2887.

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This study aims to examine the influence of Accounting Information Systems (AIS) and Internal Control Systems (ICS) on the quality of financial statements, with Good Corporate Governance (GCG) as a moderating variable. This quantitative research employs Partial Least Squares (PLS) analysis on 36 respondents from Eyelink Group. The results indicate that AIS and ICS do not significantly affect the quality of financial statements. However, GCG has a significant effect on the quality of financial statements and strengthens the relationship between AIS and financial statement quality. GCG does not

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Ruth Gabirella Apriliana, I. Gusti Ketut Agung Ulupui, and Indra Pahala. "Analisis Penerapan ISAK 35 Tentang Laporan Keuangan Organisasi Nonlaba pada Gereja HKBP Kutabumi." Jurnal Akuntansi, Perpajakan dan Auditing 5, no. 2 (2024): 381–90. http://dx.doi.org/10.21009/japa.0502.10.

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This research aims to apply ISAK 35 guidelines in preparing the financial statements of HKBP Kutabumi Church for the year 2022, following the accounting cycle process. The research method used is descriptive qualitative analysis. Data collection techniques include interviews, documentation, and observation. The data sources utilized are primary and secondary data. The results of this study indicate that HKBP Kutabumi Church has not yet implemented financial reporting based on ISAK 35. The church's financial statements are prepared on a cash basis with a single entry recording system, where onl

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Nurjanna, Nurjanna, Muchriana Muchran, and Rini Sulisyanti. "Financial Statement Fraud Analysis Through Hexagon Fraud Theory ApproachPurpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement." Contemporary Journal on Business and Accounting 4, no. 1 (2024): 29–38. http://dx.doi.org/10.58792/cjba.v4i1.48.

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Purpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement fraud, to analyze whether collusion fachtors influence financial statement fraud, to analyze whether opportunity fachtors influence financial statement fraud, to analyze whether rationalization factors influence financial statement fraud, and to analyze whether the ego factor influences financial statement fraud. Design/methodology/approach – The analytical method used is quantitative analysis using the SPSS

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Hermawati, Arum, Fathurrahman, and Khairiyani. "ANALISIS PENERAPAN AKUNTANSI BERDASARKAN ISAK 35 PADA KANTOR LEMBAGA BANTUAN HUKUM MAHARDIKA JAMBI." Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis 3, no. 1 (2024): 89–111. http://dx.doi.org/10.51903/jimeb.v3i1.702.

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This study aims to apply accounting based on ISAK 35 at the office of the Mahardika Legal Aid Institute The concept of ISAK 35 allows non-profit oriented entities to adjust the description used by financial statements and the financial statements themselves include statements of financial position, comprehensive income statements, statements of changes in net assets, statements of cash flows, and notes to financial statements At the Mahardika Legal Aid Institute has not implemented or made reports to these financial statements. The purpose of this study is to find out how the presentation of f

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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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Wafirotin, Khusnatul Zulfa, and Hadi Sumarsono. "Financial Competence of Micro, Small, and Medium Enterprises in Ponorogo." TRIKONOMIKA 16, no. 1 (2017): 36. http://dx.doi.org/10.23969/trikonomika.v16i1.417.

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The purpose of this study was to know and analyze the accounting capability in an effort to improve financial competence for the Micro, Small and Medium (MSM) entrepreneurs in Ponorogo. The method used was survey, through interview and observation. Accounting competence was viewed from the aspect of sales turnover, capital resources used, net income every month, financial statement preparation, financial statement preparation forms, constraints in the preparation of financial statements, and training that had been participated. The results showed the majority of MSM entrepreneurs in Ponorogo i

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Fitriana, Larasati, Andwiani Sinarasri, and Nurcahyono Nurcahyono. "Factors Affecting Financial Statement Fraud in Banking Sector: A Agency Perspective." MAKSIMUM 14, no. 1 (2024): 102. http://dx.doi.org/10.26714/mki.14.1.2024.102-113.

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This study aims to re-examine the factors that affect financial statement fraud. The population of this study is banking companies listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling with an analysis unit of 145 financial statements with 29 companies as observations. The results showed that financial targets positively affect financial statement fraud because the higher the financial target, the higher the management acts on financial statement fraud. Financial stability does not affect financial statement fraud because bad financial conditions

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