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1
Łazarowicz, Edyta. "Evaluation of information in the statements of profit or loss and other comprehensive income of WIG30 companies." Zeszyty Teoretyczne Rachunkowości 2018, no. 97 (153) (May 10, 2018): 77–98. http://dx.doi.org/10.5604/01.3001.0012.0377.
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The aim of the article is to analyze and assess the comparability of the structure and content of statements of profit or loss and other comprehensive income of listed companies included in the WIG30 index (excluding financial institutions and foreign companies) and to propose some solutions to increase comparability. 21 financial statements for 2016 were analyzed. Two research methods were used: literature review and anal-ysis of the content of financial statements. All companies presented gross profit subtotal, which classified expenses by function in the statement of profit or loss and other comprehensive income (almost 75% of analyzed companies). However, some differences were observed in the calculation of that subtotal. The majority of the companies also presented other subtotals which are not required by IAS 1 – an operating profit subtotal and profit before tax subtotal. Generally all companies classified expenses by nature in the manner prescribed in the Polish Accounting Act. IASB should consider a requirement that companies pre-sent more additional subtotals in the statement of profit or loss and other comprehensive income, and should also prescribe the way of its calculation because many companies in the world (including Poland) present such subtotals. Moreover, in order to increase comparability of this statement, it might be advisable to introduce more detailed regulations concerning classification of expenses by nature and the place of presen-tation of the item Share of result of associates and joint ventures, because as some research indicates there are inconsistencies at the global scale. The findings of this research can be useful for the IASB work on changes in the structure and content of the statement of profit or loss and other comprehensive income to increase its comparability. Moreover, in Poland, previous research concerning the structure and content of the statement of profit or loss and other comprehensive income mainly focused on other comprehensive income rather than profit or loss.
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Rozaq, Khoirur. "Analisis Perubahan Laba Kotor (Gross Profit) pada P.R. Kembang Jati Kudus." BISMA (Bisnis dan Manajemen) 7, no. 2 (May 22, 2018): 90. http://dx.doi.org/10.26740/bisma.v7n2.p90-100.
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The company's performance usually seen from the financial aspect is generated by analyzing the financial statements of the income statement. Analyzing the income statement aims to determine the extent to which the corporate earnings to the owner for a certain period. Analyzing the income statement can be carried out by analyzing changes in gross profit. This analysis is useful to determine the level of efficient and effective company in business. The lower gross profit continuously can be caused by changes in the selling prices of products, changes in the price of production and other costs to be incurred by the company every year, causing a decrease in gross profit, which in turn lead to acceptance of the company's profits are reduced or even loss. Income is mainly influenced by three factors are interrelated to one another, namely sales volume, sales prices, and production costs. The research objective is to analyze the changes in gross profit (Gross Porfit), to assess the factors causing the change in gross profit PR Kembang Jati and search efforts to maintain the increase in gross profit to the company's performance can be improved.
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Tazkia, Zilzi Zade. "Perancangan Sistem Informasi Akuntansi Laporan Keuangan Laba Rugi pada Restoran Eatboss Dengan Menggunakan PHP dan MySQL." is The Best [Accounting Information System & Information Technology Business Enterprise] 4, no. 1 (June 29, 2019): 426–40. http://dx.doi.org/10.34010/aisthebest.v4i1.1831.
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This study aims to design a financial statement accounting information system application for Eatboss restaurant using the PHP and MySQL programming languages. The design of the financial statement accounting information system application in Eatboss restaurant using PHP and MySQL is done using library research and survey methods. At this time, it is necessary to prepare financial statements of profit and loss for each company, including restaurants, to find out the profit or loss gained during the specified period of the company. So that the company can determine the next decision for the continuity of better company activities.The design of fiinancial statement accounting information system in Eatboss reataurant using PHP and MySQL can facilitate omapnies in managing financial reports. With the maximum use of the financial statement accounting information system design at Eatboss restaurant using PHP and MySQL, it is expected that the company can more quickly and easily manage its financial statements based on accounting standards.
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Suwandi, Suwandi, Marsani Asfi, Viona Firlisia, and Sylvia Chandra. "PERANCANGAN SISTEM INFORMASI AKUNTANSI METODE SINGLE STEP UNTUK MENGHITUNG LABA RUGI STUDI KASUS PADA CHAMPION GYM CIREBON." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 5, no. 1 (May 22, 2019): 22. http://dx.doi.org/10.31289/jab.v5i1.2042.
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This study discuss the problems in Champion Gym that are related to accounting records is the calculation of the income statement still using manual methods, not using a computerized system that complies with accounting standards. So that makes it difficult for management in terms of calculating the income statement every month. The purpose of this study was to create a Profit and Loss Report Calculation System Application Using Single Step Method, which is expected to help Champion Gym management in calculating the company's profit / loss for each period .. The profit and loss calculation application using the Single Step Method can facilitate the management of Champion Gym in calculate income, costs and profit / loss generated each period. So that Champion Gym management can find out in real terms about the company's profit / loss every accounting period. The results of this system are expected to have an impact on the efficiency and effectiveness of Gym operations and obtain an accurate income statement through maximum profit.
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Faccia, Alessio, Francesco Manni, and Fabian Capitanio. "Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure." Sustainability 13, no. 16 (August 9, 2021): 8876. http://dx.doi.org/10.3390/su13168876.
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Corporate financial statements address multiple stakeholders’ needs. International Financial Reporting Standards (IFRSs), among others, allow two different classifications, “by function of expense” and “by nature of expense”, for the statement of profit and loss and other comprehensive income for the period (from now on, also identified in short as “Income Statement”, or “IS”). XBRL standards ensure compliance and consistency in financial statements’ drafting and filing. XBRL taxonomies reflect the Income Statement IFRS disclosure requirement in the {310000} and {320000} codifications, respectively. Given the recent EU enhanced regulations that proposed extend mandatory ESG reporting to SMEs, this study aims to design and recommend an additional Income Statement to embed structured Environmental, Social, and Governance (ESG) disclosure. A restatement of the IS is organised following an adjusted Value-Added perspective to fit the purpose of sustainability disclosure. The above-mentioned Income Statement should be suitable and adaptable for entities of any size and operating in any industry. This goal can be achieved through customised input weighting. Therefore, this applied research can fill a current financial ESG disclosure gap, ensuring financial statements’ comparability and encouraging additional mandatory disclosures through standardisation. Two more items in the XBRL (IFRS-based) structure are suggested, leading to the introduction of one fully structured statement “{330000}—Statement of comprehensive income, profit or loss, by Added Value, ESG based” and a semi-structured “{814000}—Notes—ESG Ratings and Reporting” to better discuss and disclose the assumptions and results of the ESG Statement.
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Otavová, Milena. "Proposals of changes in the financial statements of non-profit organizations." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 417–25. http://dx.doi.org/10.11118/actaun201361020417.
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Financial statements (balance sheet, profit and loss statement) intended for profit and non-profit organizations have large number of differences in terms of content of individual items and also with regard to their formal structure. This is due to the existence of different types of accounting entities for which there are created sets of accounting rules. Need for separate set of accounting rules results from their objectives, management rules, performed activities and certain specific of costs, revenues, assets and liabilities. The differences found on the basis of comparative analysis in this paper are evaluated and subsequently there are recommended changes of the statements so that they would be more useful for the purposes of economic analysis. The paper also identified problems that arise in connection with the evaluation of the efficiency of this type of organizations and subsequently there are recommended tools of financial analysis suitable for evaluation of non-profit organizations and the specifics of non-profit sector are pointed out. The paper presents also the proposal to change the Decree 504/2002 Coll. so as to avoid distortion of financial statement closing of non-profit organizations, and also with regard to their higher explanatory power.
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Rifardi, Riri, R. Deni Muhammad Danial, and Dicky Jhoansyah. "Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 1 (November 30, 2019): 153–59. http://dx.doi.org/10.31539/costing.v3i1.706.
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Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss.
Keywords: Financial Performance, Financial Statements, Common Size Method.
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Stangova, Nora, and Agnesa Vighova. "EVALUATION OF THE ORGANIZATION'S PERFORMANCE IN CONNECTION WITH THE CREATION OF FINANCIAL STATEMENTS." MEST Journal 9, no. 1 (January 15, 2021): 184–91. http://dx.doi.org/10.12709/mest.09.09.01.21.
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The presented article is a summary of theoretical approaches for evaluating the results of the organization in accordance with the reflection of performance and performance measurement, as well as its reporting in financial statements, which are in the sense of Slovak legislation, the final reflection of the organization. The company has its attributes, and all the attributes affect individual indicators of financial analysis and they are the following: production program, the technology used, the complexity of products, participation of nature, technology and man, the composition of products, method and all operate in a three-balance system: cash-flow-balance sheet- profit and loss statements. In this context, it is necessary to monitor the performance in the organization, which has a direct impact on sales and revenues and then on the overall economic result, which is the main indicator of the successful operation of the company. The transformation process indicates the process and transformation of inputs into a process towards its results, and the interconnection of the three-balance system points to the importance of three types of statements, as follows: profit because of management from the profit and loss statement is also a source in the balance sheet, the result from the cash flow statement represents assets in the form of cash in the balance sheet. All three statements provide relevant data for the financial analysis of the organization.
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Nuryani, Nunung, Tan Thing Heng, and Phan Ferah. "Value Relevance of Firms' Reportable Segment Profit or Loss Reconciliation." GATR Accounting and Finance Review 2, no. 3 (June 23, 2017): 26–31. http://dx.doi.org/10.35609/afr.2017.2.3(4).
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Objective - The International Financial Reporting Standards (IFRS) No.8 adopted in Indonesian GAAP (Statement No. 5, 2012) requires a company to provide a reconciliation of the total of the reportable segments' profit or loss of the firm's profit or loss. The objective of this standard is to improve the value relevance of information in the financial statement. This study aims to investigate the value relevance of the segment reconciliation and the determinants of segment income dissimilarity, i.e. agency cost, proprietary cost, and audit quality. Methodology/Technique - Data used in this study was a secondary data obtained from 142 manufacturing companies listed in Indonesia Stock Exchange (IDX) for the period 2009 to 2013. Purposive sampling method yielded 59 firms. Two research models were used to test proposed hypotheses. Findings - The results show reconciliation of total of segments' profit or loss of the firms' profit or loss positively affects the market value of equity; this means segments' reconciliation disclosure has value relevance for the investment decisions. In addition, this paper provides evidence that audit quality negatively affects the segment income dissimilarity, while agency cost and proprietary cost have no effect. This is consistent with hypothesis that firms audited by the Big Four tend to avoid disclosure of dissimilarity between firms profit or loss and segment profit or loss. Novelty - Our findings show that audit quality (Big 4 accounting firms) plays an important role in reducing dissimilarity between the sum of segment profit and firm profit (segment profit dissimilarity) Type of Paper: Empirical Keywords: Segment Reconciliation; Value Relevance; Agency Cost; Proprietary Cost; Audit Quality. JEL Classification: M41, M42.
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Amin, Muhammad Nuryatno, Deliza Henny, and Windhy Puspitasari. "PEMBERDAYAAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) JAKARTA SELATAN DALAM PENYUSUNAN LAPORAN KEUANGAN." JURNAL ABDIKARYASAKTI 1, no. 1 (April 13, 2021): 63. http://dx.doi.org/10.25105/ja.v1i1.8884.
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<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity. </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>
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Lapková, Marta, and Jana Stašová. "Recognition of comprehensive income in Slovak companies." Buhalterinės apskaitos teorija ir praktika, no. 15 (April 10, 2014): 8–14. http://dx.doi.org/10.15388/batp.2014.15.1.
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Financial statements are the key resource for assessing a company´s performance. The form and content of financial statements reflect a country`s accounting regulations. If financial statements can be drawn up under a range of different principles and procedures, this may cause problems for external users.
The purpose of this paper is to evaluate comprehensive income recognition in the financial statements of Slovak companies that are prepared according to IFRS, with an emphasis on items of other comprehensive income.
Our research showed that Slovak companies preparing financial statements in accordance with IFRS use a range of options allowed by national standards. Therefore the form of their comprehensive income recognition varies. Other comprehensive income was recognized in the statement of profit or loss and other comprehensive income, in the majority of researched entities. Our research shows that reporting of other comprehensive income divided into reclassified and not reclassified items is relevant for the assessment of company performance, because of their impact on reported profit or loss, and on selected indicators of profitability, particularly for our sample of financial institutions. This is due to the nature of their activity, for in most cases the gains and losses on financial assets available for sale are recognized in other comprehensive income, which will be reclassified to profit or loss in subsequent periods.
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Amanda, Annisa Lutvy, Desi Efrianti, and Bintang `Sahala Marpaung. "Analisis Pengaruh Kandungan Informasi Komponen Laba Dan Rugi Terhadap Koefisien Respon Laba (Erc) Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia (Bei)." Jurnal Ilmiah Manajemen Kesatuan 7, no. 1 (May 16, 2019): 188–200. http://dx.doi.org/10.37641/jimkes.v7i1.212.
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The income statement can be a reliable decision-making material, if the income statement has a valuable information content. Profit (loss) information is said to be valuable if the information contained in the income statement causes the movement of market reaction. The market reaction is indicated by a change in the price of the relevant securities which is typically measured using the stock return as the value of the change. Return or share price in response to earnings information can be measured using earnings response coefficient or ERC (Earnings Responses Coeffficient).
The purpose of this research is to analyze the influence of each independent variable that is PEPS, LEPS, PORD, LORD, POP, LOP, PFIN, LFIN, PEXT, LEXT, TAX and Book Value control variable to dependent variable that is Coefficient of Profit Response (ERC) . This research was conducted on 33 companies manufacturing basic industry sectors and chemicals in 2012 until 2015. Supporting data used are financial statements obtained from www.idx.co.id in the year 2012-2015. From the research that has been done show that the variables of PEPS, PORD, POP, PEXT have information content that influence to earnings response coefficient (ERC) while LEPS, LORD, LOP, PFIN, LFIN, LEXT, TAX do not have information content that influence to coefficient Profit response (ERC).
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Szybowski, Daniel. "THE FINANCIAL STATEMENTS AS THE BASIC SOURCE OF ASSESSMENT OF THE ENTERPRISE. LEGAL AND ECONOMIC ASPECTS." International Journal of Legal Studies ( IJOLS ) 4, no. 2 (December 30, 2018): 483–504. http://dx.doi.org/10.5604/01.3001.0013.0030.
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The legal basis for the preparation of the financial statements is the Accounting Act (Journal of Laws of 2016 item 1047 with later amendments).It specifies in particular when and for what period financial statements should be prepared. In what language, in which currency, what elements should be included, what scope of information should be included in each of these elements, and whether the financial statements are subject to mandatory auditing by the auditor before its approval.The complete financial statements consist of the following parts: Introduction to the financial statements; Balance; Capital structure analysis; Profit and Loss Account; Cash flow statement; Additional information and explanations.
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Wisnantiasri, Sila Ninin, Irma Paramita Sofia, Fitriyah Nurhidayah, and Karsam Sunaryo. "Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan." Jurnal Pemberdayaan Masyarakat Madani (JPMM) 2, no. 1 (July 10, 2018): 63–82. http://dx.doi.org/10.21009/jpmm.002.1.05.
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The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding.
Keywords: Financial statement, Small entrepreneurship, Business analysis
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Турищева, Tatyana Turishcheva, Лобачев, and A. Lobachev. "Internal Management Control of Organizational Performance Index According to the Profit and Loss Account." Auditor 2, no. 10 (October 25, 2016): 11–17. http://dx.doi.org/10.12737/22269.
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The article is devoted to the four-step model of internal management control of organizational performance index, performing passenger traffic, according to the income statement in the current conditions in the Russian Federation.
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Rizqi, Muhammad Nur. "ANALISIS BIAYA VOLUME LABA PADA PT. HADINATA BROTHER DALAM KAITANNYA DENGAN PENINGKATAN PROFITABILITAS PERUSAHAAN." Jurnal Ilmiah Binaniaga 7, no. 02 (May 23, 2019): 141. http://dx.doi.org/10.33062/jib.v7i02.314.
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Cost volume profit is concerned with determining the sales volume and product mix needed to achieve the level of profit. This analysis is a tool that will provide information to management about the relationship between costs, profits, product mix and sales volume based on the following assumptions: that all costs can be separated into part variable and part fixed, and that the total fixed costs are constant throughout the range analysis, and total variable costs change proportionately to changes in volume. The purpose of this study was to find a level of significance, the analysis reports in a vertical Income, Profit and Loss report analyzes horizontal and analytical results reported in the Profit and Loss concern cost volume profit at PT. Hadinata BROTHERSThe research method used is a case study method. This method covers the activities carried out by conducting research directly to the location to obtain the necessary data in connection with the problem under study. The study was conducted at the manufacturing company PT Hadinata BROTHERSFrom the results of research conducted, that the PT Hadinata BROTHERS January sales of 100%, February 77.02%, March 69.63%, 69.96% April, May 38.23%, 41.92% June decline highly significant, while the price of goods sold in January 97.65%, February 98.73%, March 90.59%, 97.66% April, May 177.40%, 112.25% in June and operating costs of January 2, 87% February 2.84% March 2.57% April 3.22% May 5.64% June 6.22%. Resulting in profits in January -0.53% February -1.67% March 6.83% -0.88% April, May -83.05%, -18.47% in June. So the calculation of break even point analysis (BEP) for January Rp. 1.884.750.000, February Rp. 1.6245 billion, in March Rp. 1.953.437.500, In April Rp. 1.889.750.000, May Rp. 1.323.000.000, June Rp. 1211370000.The results of the evaluation in this study that Analysis on the Income Statement in a vertical, PT Hadinata BROTHERS unprofitable can be said because it has not shown the numbers increased continuously. Overall in each unit of the income statement is presented there are irregularities that occurred at the Cost of Goods Sold which almost every month figures show a drop sales Cost of Goods or small. Analysis on the income statement horizontally, PT. Hadinata BROTHERS is a graph showing a decline in the percentage of each month. Overall figures on Cost of Goods Sold problems are large, while the sales figures showed a decline in every month. To anticipate the losses the company needs to make cost accounting system is organized so it can be budgeted revenues, expenses and profits as well. Key words: cost analysis of volume, profitability profit
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Firdaus, Dony Waluya, Satria Putra Pamungkas, and Rio Yunanto. "DESIGN OF PROFIT OR LOSS FINANCIAL STATEMENT ACCOUNTING INFORMATION SYSTEM INTEGRATED DESKTOP AND WEBSITE AT PD. ANUGERAH KIMIA." is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us 1, no. 2 (December 29, 2012): 128–47. http://dx.doi.org/10.34010/aisthebest.v1i2.1805.
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PD. Anugerah Kimia is located at Bumi Asri Mekar Rahayu Estate Block 5, C10, Bandung. There's when a transaction came PD. Anugerah Kimia only recorded that transaction to the sales book, nothing else. Also when they bought for merchandise inventory and expense in that compagny they only writen in payment book. In the end of a period PD. Anugerah Kimia only make Sales Statement, but not with the cost, expenses statement, and for make a sales statement they use Microsoft Excel Software. That condition can rise a risk accurating of data, and then PD. Anugerah Kimia have a problem with the sales they, they not yet get a significant growth with the customer. Based of that problem, then writer take a little "Loss-Profit Financial Statement Accounting Information System Integrated Desktop and Website At PD. Anugerah Kimia".
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Dranko, Oleg, and Natalia Maslyakova. "The Forecasting Express-Model of the Energy Companies’ Financial State." E3S Web of Conferences 209 (2020): 06003. http://dx.doi.org/10.1051/e3sconf/202020906003.
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The paper focuses on a forecasting express-model of the financial state of an enterprise. This model includes forecasting the Profit&Loss statement and the Balance Sheet of the organization. The combination of these documents allows forecasting cash flow in an indirect form. We use open data on the financial statements of individual organizations. Estimates of the cash flow deficit have been carried out both for the power generation sub-sector as a whole and for the largest power generating organizations in Russia.
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Regilia, Regilia. "PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, LABA/(RUGI) OPERASI, DAN OPINI AUDITOR TERHADAP AUDIT DELAY." Jurnal Bina Akuntansi 5, no. 1 (January 31, 2018): 21–43. http://dx.doi.org/10.52859/jba.v5i1.34.
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Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of information published and will influence market reaction towards the lengthy information. The study aims to determine the factors that influence audit delay mining sector companies listed at Indonesian Stock Exchange for 2010-2012 period. The factors studied are delay is estimated to affect company size, solvency levels, operation loss and profit, and auditor’s opinion.
The population in this study is the mining company’s financial statement listed on the Indonesian Stock Exchange from 2010-2012. Sampling technique with selected sampling by purposive sampling. Of the 40 companies that are mining at Indonesian Stock Exchange from year 2010-2012, there were only 14 companies that meet the characteristics of the samples that have been determined. Data analysis conducted with multiple linear regression model.
The results of the study were company size, solvency, operation loss and profit dan auditor’s opinion have significant influence to audit delay simultaneously. Operation loss and profit and auditor’s opinion have significant influence to audit delay partially. But company size and solvency not have significant influence to audit delay partially.
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Irfani, Dinny, Irawan Irawan, and Nurmala Nurmala. "Analisis Implementasi Aplikasi Accurate Pada PT MCG." Jurnal Ilmiah Esai 12, no. 2 (December 18, 2018): 133. http://dx.doi.org/10.25181/esai.v12i2.1130.
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The purpose of this final report is to analyze the implementation of Accurate application on PT MCG. The data used include the reports produced by the Accurate application that is the income statement of PT MCG, and the output produced by Accurate application. The author uses qualitative methods to provide information about the menus contained in the application Accurate, and the menus in the application Accurate used PT MCG and its function for PT MCG. The Accurate application on PT MCG has deficiencies in the resulting financial reports. The Accurate application used by PT MCG only results in the income statement. The resulting profit and loss statement has not complied with the applicable regulations, since the income statement of PT MCG does not represent costs as one of the components of the income statement of the company. The use of Accurate application on PT MCG has not been optimal in the preparation of the company's financial statements in particular can not display the statement of financial position (balance sheet). The authors suggest that companies use the more comprehensive new version of the Accurate versiter application.
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Ciuhureanu, Alina-Teodora. "Instruments and Fianancial Performance Indicators or The Capitalization of Accounting Information from The Profit and Loss Account – Meanings Useful to Management." International conference KNOWLEDGE-BASED ORGANIZATION 23, no. 2 (June 25, 2017): 36–40. http://dx.doi.org/10.1515/kbo-2017-0084.
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Abstract For the capitalization of accounting information in view of financial performance analysis of the company, management must operate at least based on intermediate management balance, the cash flow, breakeven point and earnings per share, indicators established, first, by using the information in the statement Profit and Loss Account. Based on these considerations, the paper addresses, by the exploratory research, the main constructions based on financial accounting information presented in the profit and loss account, the objective being to show the opportunities and limitations of information generated for management.
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Charviena, Charviena, and Elis Tjhoa. "Pengaruh Ukuran Perusahaan, Laba Rugi Operasi, Solvabilitas, Umur Perusahaan, Klasifikasi Industri, Dan Ukuran Kap Terhadap Audit Delay." Jurnal ULTIMA Accounting 8, no. 2 (December 2, 2016): 66–88. http://dx.doi.org/10.31937/akuntansi.v8i2.582.
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The objective of this study was to obtain empirical evidence about the effect of company size, profit or loss, solvability, age of company, classification of industry, and public accounting firm size towards audit delay. In this study, company size was measured by log total asset, profit or loss measured by company’s operational profit or loss, solvability measured by total debt to total asset (TDTA) ratio, age of company measured since company establishment year until year of financial statement, classification of industry measured by non financial or financial industry, public accounting firm size measured by big four or non-big four. The object of this study was the company listed in Indeks Kompas 100 between 2012- 2014, sample was selected with purposive sampling, and the statistic method used in this study was multiple regression. The result of this study was profit or loss, solvability, age of company, classification of industry, and public accounting firm size had no effect towards audit delay, while company size had significant effect towards audit delay. All independent variables had significant effect towards audit delay simultaneously.
Keywords : Audit Delay, Classification of Industry, Company Age, Company Size, Profit or loss, Public Accounting Firm Size, Solvability
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Janiszewski, Sławomir. "Principals of Financial Modelling." Foundations of Management 3, no. 2 (January 1, 2011): 75–88. http://dx.doi.org/10.2478/v10238-012-0043-6.
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Principals of Financial ModellingThe financial statements submitted by each company annually reflect their financial performance in the past but are also utilized to forecast the future results in quantitative and realistic frames. The aim of the following elaboration is to thoroughly research all the issues related to financial modelling. The author step by step introduces the reader with theoretical and practical assumptions related to forecasting of respectively, the profit & loss account, balance sheet account and cash flow statement. All of the issues are illustrated with excel spreadsheets that were prepared exclusively for this article purposes.
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Soekarso, Soekarso. "Hubungan Analisis Ratio Keuangan dengan Kesehatan Perusahaan." Winners 10, no. 2 (September 30, 2009): 156. http://dx.doi.org/10.21512/tw.v10i2.710.
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In the business world, companies develop a vision and mission to improve welfare in the future. The work program the company is to achieve productivity and profitability. Finance in the company is one of the strategic functions that includes wealth management and transformation of added value (added value) and also the control of corporate health. The financial statements such as balance sheet (balance sheet), profit and loss statement (income statement), and financial ratio (financial ratios), reflects the company's performance and health. Financial ratio analysis relates to the health of the company through a ratio of effectiveness, efficiency, productivity, profitability, liquidity, and solvability. Analysis shows that whenever actual value of financial ratios is above standard it means the company is healthy, and when the actual value of financial ratios is below the standard, it reversely means that companies are not healthy.
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Hakim, Lukmanul, and Muhammad Ariffin. "Analisis Besaran Dividen Terhadap Besaran Laba Perusahaan." Jurnal Ilmiah Manajemen Kesatuan 1, no. 1 (April 24, 2013): 69–76. http://dx.doi.org/10.37641/jimkes.v1i1.255.
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Dividend amount is distribution of profit yielded by a company to the shareholders. The amount of dividend influences the amount of profit at the company.The objective of this research is to find out the amount of dividend distributed, how much profit is generated, and the influence of dividend and profit amount. The indicators are the dividend amount utilizes dividend in equity change statement and dividend per share (DPS), and the profit amount makes use of net profit in profit and loss statement and net profit margin (NPM). The data used are two companies running on the same consumers during six years – 2005 up to and including 2010.The method used is ratio dividend, to find out how much the dividend distributed and the profit ratio are, to know how much the profit earned by the company will be, and to detect the correlation between the two variables above. They have been processed utilizing SPSS 17.0.
Based on the research yield, it can be concluded that the two companies have different correlation fact. There is positive correlation between dividend amount and profit amount at PT Mayora Indah Tbk., the dividend increase is followed by the profit increase due to the external factor, that is the debt has been empowered efficiently. The other way, there is negative correlation between dividend amount and profit amount at PT Delta Djakarta, that is the dividend increase does not followed by the profit increase due to the debt has not been empowered efficiently.
Keywords:dividend amount; profit amount
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Ferina, Veren, and Amrulloh Amrulloh. "Analisis Kinerja Keuangan Pada Industri Property dan Real Estate Serta Kontribusinya Terhadap Pendapatan Negara Dari Sektor Pajak." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (August 17, 2020): 227–36. http://dx.doi.org/10.37641/jiakes.v8i2.381.
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The global economy is currently experiencing a shocking crisis. Many people, particularly entrepreneurs, are affected by this condition. This compels companies in Indonesia to maintain their good performance in order to be able to compete and survive. Company performance can be identified and assessed through analysis on the company's financial statements. The financial statements consist of the Statement of Financial Position, the Profit and Loss Statement, the Equity Change Report, the Cash Flow Statement, and the Notes to Financial Statements. With the analysis of financial statements, the performance of an enterprise can be assessed by performing a mathematical calculation of the items in the financial statements. In addition to examining the company's performance, financial statement analysis can also predict the company's financial condition in the future. It also serves as the source of information about the company's health condition. This financial statement analysis is very useful as information for various parties, such as the government, investors, and other users of financial statements to assess the financial condition of a company.
The purpose of this study was to determine the financial performance of property and real estate companies as well as their contributions to the state from the tax sector. The research was conducted by taking financial statements from property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018. The results show that the property and real estate companies with the best financial performance was Bumi Serpong Damai Tbk. In terms of contributions made by companies from the tax sector, Pakuwon Jati Tbk has contributed increasingly consistent every year. However, if seen from its financial performance, Bumi Serpong Damai Tbk has the best performance and good tax contributions.
Key words :Analysis of Financial Performance and Tax Contributions.
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Sahoo, Bharata Bhusan, and Alok Kumar Pramanik. "Value Added: Technique for Corporate Performance Measurement under Social Perspective." KINERJA 21, no. 1 (April 10, 2017): 109. http://dx.doi.org/10.24002/kinerja.v21i1.1038.
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Financial Analysts consider as profit the most important measure of business performance. Profit may be expressed in terms of money value and measured as sales margin percentage or be calculated as return of investment. These, in any form, are used as basis for measure of business performance. In recent years, considerable interest have been shown in the use of value added as an alternative or additional approach to measure the operational efficiency and profitability of a business. A lot of discussion have been going on about reporting the performance of an organization in terms of value added rather than conventional profit or loss. The information disclosed by the Statement of Value Added, based on Value Added Accounting and reporting is considered to be much more useful than that disclosed by the conventional profit and loss account in providing a realistic basis for measuring the economic performance of an organization. The concept has received great attention in accounting practices with the emergence of large corporations having significant bearing on the society and finally on the economy for multi-dimensional impact over and above the owners. Value added system is a very useful measure of judging the performance of an enterprise for managerial decision-making and for inter-firm comparison.Keywords: Value Added; Value Added Accounting and Reporting, Value Added Statement, Annual Report.
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Wulandari, Mutia, Ahmad Abror, and Manohara Inggita. "THE EFFECT OF PRODUCTION COST TO NET PROFIT; A CASE STUDY OF PT. INDORAMA SYNTHETICS TBK." Emerging Markets : Business and Management Studies Journal 4, no. 1 (October 11, 2018): 54–64. http://dx.doi.org/10.33555/ijembm.v4i1.61.
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Production is the largest cost part of the company. A production process at each company would require a considerable cost. “Production costs are costs incurred in order to process raw materials into products and goods are ready for sale. This study aims to determine how much influence the cost of production to net income. Abstract This study used descriptive method with quantitative approach. The population used in this study was the financial statements; costs production statement, Profit and loss statement from the year 2010-2014 of PT. Indorama Synthetics Tbk. Sample selection has done by using purposive sampling method with amount of data processed 6 years. The data used are primary data. Data were tested using SPSS 21.0, the data analysis used was simple regression analysis, correlation analysis, determination coefficient analysis and hypothesis test using parameter significance test (t test). The result of this research show that partially production cost have a significant effect to net profit. Based on t-test known that the hypothesis was accepted since the t count was higher than t-table value. The t-count was equal to 3,095, while the t-table was 2,776, with a significant value of 0.036 smaller than 0.05, which means that production costs significantly affect net income at PT Indorama Synthetics Tbk.
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Risnaningsih, Risnaningsih, Sjheny Tanuwijaya, and Nur Ida Iriani. "IMPROVING TRANSPARENCY AND ACCOUNTABILITY OF MSME FINANCIAL STATEMENTS BY USING ACCRUAL METHOD." Management and Economics Journal (MEC-J), no. 1 (August 12, 2018): 171. http://dx.doi.org/10.18860/mec-j.v0i1.5394.
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<p>Many Micro, Small, and Medium Enterprises (MSMEs) are still carrying out a simple accounting record and have not implemented accrual basis method. It is expected that in the future all MSMEs can make more transparency and accountability report by using accrual method so it can assist MSMEs in applying credit to banks or other investors to increase the business capital. This study was conducted in Malang Regency, Batu City, and Malang City. This study used descriptive qualitative method. The data collection techniques were done by interview and documentation with sampling technique using purposive sampling and snowball sampling. The collected data will be analyzed by interactive analysis method including data reduction, data presentation, and data verification or interpretation. The results showed that the owners of SMEs in managing their finances use simple accounting by using accrual method so that the financial statements produced more accurate than if the owners of MSMEs use cash method. The owners of SMEs do not need to make complete financial statements, they may use three types of financial statements, namely: income statement, balance sheet, and cash flow statement. The income statement is used to find out how much the profit or loss of the MSMEs, the balance sheet is used to find out the assets, liabilities, equity, and cash flow statement is used to find out the changes occurring during the period of operating, investing, and financing activities. These three types of financial statements have already been used by MSME owners as one of the requirements to obtain credit from banks or other investors.</p>
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Kowalak, Robert. "LOSS AND PROFIT STATEMENT FOR THE WASTE DISPOSAL PLANTS WITH REGIONAL INSTALLATION TO UTILIZE THE WASTE." PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, no. 514 (2018): 177–86. http://dx.doi.org/10.15611/pn.2018.514.17.
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Kwon, Youngdo, and Sugyeong Park. "Value Relevance of K－IFRS Operating Profit and Loss: Comparison with the Profit and Loss Corresponding to Cash Generated from Operating Activities of the Statement of Cash Flows." Korean Business Education Review 36, no. 4 (August 31, 2021): 77–94. http://dx.doi.org/10.23839/kabe.2021.36.4.77.
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Mukhzarudfa, Mukhzarudfa, and Ratih Kusumastuti. "Praktik Akuntansi Keuangan Usaha Perajin Batik Di Kecamatan Pelayangan, Kota Jambi." Jurnal Karya Abdi Masyarakat 3, no. 2 (December 31, 2019): 239–48. http://dx.doi.org/10.22437/jkam.v3i2.8496.
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The UMKM center of culture-based superior products of Jambi City is the center of Batik development and Sulaman Mas which is located in the area across Jambi City (Sekoja) which is spread until October 2018 in 2 subdistricts, namely Teluk Teluk and Pelayangan. With the number of business units as many as 75 UMKM. The purpose of this activity is to increase participants' knowledge about recording and presenting financial statements (Balance Sheet, Profit and Loss Statement), properly and correctly by using SIAPIK software. Grow and increase the trust of bank and non-bank financial institutions towards SMEs.Good financial management requires a form of copying by using an information system. An information system that can be used in making checks and advising on financial statements. The batik craftsmen who met in the Sanggar Batik Kajang Lako, none of which made the writing and preparation of financial statements using a representative information system. Compliance and compilation of financial statements are still made manually.
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Fenyves, Veronika, Dóra Kerezsi, Éva Bácsné Bába, Krisztina Dajnoki, Zoltán Bács, and Tibor Tarnóczi. "Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities." Economica 10, no. 2 (August 21, 2020): 61–66. http://dx.doi.org/10.47282/economica/2019/10/2/4089.
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In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate interpretation of numerical data. The notes to the financial statement of certain market participants (consumers, suppliers, competitors, etc.) might support efficient operation of companies, their proper decision-making and risk assessment. In present study, the notes to the financial statement of companies identifying sports activities (Hungarian NACE 931) as their primary activity were utilized. By means of text mining, it was examined what information these notes to the financial statement include from amongst the mandatory information required by the Accounting Act.
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Fenyves, Veronika, Dóra Kerezsi, Éva Bácsné Bába, Krisztina Dajnoki, Zoltán Bács, and Tibor Tarnóczi. "Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities." Economica 10, no. 2 (August 21, 2020): 61–66. http://dx.doi.org/10.47282/economica/2019/10/2/4089.
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In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate interpretation of numerical data. The notes to the financial statement of certain market participants (consumers, suppliers, competitors, etc.) might support efficient operation of companies, their proper decision-making and risk assessment. In present study, the notes to the financial statement of companies identifying sports activities (Hungarian NACE 931) as their primary activity were utilized. By means of text mining, it was examined what information these notes to the financial statement include from amongst the mandatory information required by the Accounting Act.
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Purba, Jan Horas Veryady, and Muhammad Rayno Septian. "Analysis of Short Term Financial Performance: A Case Study of an Energy Service Provider." Journal of Accounting Research, Organization and Economics 2, no. 2 (August 31, 2019): 113–22. http://dx.doi.org/10.24815/jaroe.v2i2.14632.
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Objective – This study aims to analyze the short-term financial performance of an energy service company, and compared to companies in the oil and gas mining sub-sector. The results of this study indicate the profit and loss, asset management, and profitability of the company in the last 5 years. Design/methodology – The method used is descriptive method and quantitative method. The period of analysis of financial statement data is 2013-2017. This study uses (1) trend analysis to see a comprehensive picture of the company (2) financial ratio analysis to see company performance (3) comparative analysis comparing company financial statements with similar industries (4) SWOT analysis to determine strengths, weaknesses, opportunities, and threats and strategies needed by the company. Results – The Cost of Goods per Sales ratio tends to decrease, so sales decline. The company's EBIT trends are relatively smaller than the industry average. This reflects that the sampled company has not maximized the company's EBIT. The company has tried to maximize gross profit and with good asset management will have an impact on increasing profitability in the future.
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Prajapati, Pratik. "Study On Financial Performance Using Ratio Analysis Of Gsfc Ltd. & Gnfc Ltd., Gujarat”." Think India 22, no. 3 (September 27, 2019): 1069–81. http://dx.doi.org/10.26643/think-india.v22i3.8450.
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The present study of the research title on “A Study on Financial Performance using Ratio Analysis of GSFC ltd. & GNFC ltd”. Gujarat Financial Associate in tending analysis cited budget analysis or accounting analysis refers to an assessment of the viability, stability and profitableness of a business, sub-business or project. The most plans behind this study are to research the money operative position of the corporate. This analysis is completed with facilitate of secondary information that is gathered from the annual report of the corporate. The financial performance is measured by exploitation numerous money tools like profitableness magnitude relation, financial condition magnitude relation, comparative statement, etc. supported the analysis, findings are arrived that the corporate possesses enough funds to satisfy its debts & liabilities, the profit-and-loss statement of the corporate shows sales of the corporate inflated once a year at sensible rate and profit conjointly increased once a year.
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Kusuma, Indra Cahya, and Listio Wuryanto. "PEMBERDAYAAN MASYARAKAT BERBASIS PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA KELOMPOK USAHA TANI PEMBIBITAN TANAMAN BUAH." QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT 5, no. 1 (April 10, 2019): 23. http://dx.doi.org/10.30997/qh.v5i1.1608.
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Micro and Small Enterprises (MSE) engaged in agriculture, especially breeding / breeding of fruit trees in the City and District of Bogor, especially in the Nagrog Village, South Bogor District and Karacak Village, Leuwiliang District, are still relatively small. Breeding / nursery activities are generally carried out in groups and from generation to generation, with traditional management and simple seed breeding techniques. There are several obstacles faced by farmers, including; limited capital, lack of production facilities and infrastructure and not understanding Accounting, especially never registering and not knowing how to prepare financial statements. This activity aims to increase economic capacity through the preparation of simple financial reports for fruit nursery farmer groups. The method used is in the form of counseling, training, mentoring and strengthening with techniques for recording transactions into journals, calculating the cost of goods, income statement and statement of financial position / balance sheet. The results of the activity indicate a change in mindset and knowledge in accounting. The farmer group has been orderly recording and can calculate the profit or loss of fruit plant nursery business.
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Svoboda, Jaroslav, and Martina Novotná. "Multifactor productivity analysis in the sample of agricultural enterprises." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 7 (2011): 395–402. http://dx.doi.org/10.11118/actaun201159070395.
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The assessment of Total Factor Productivity (TFP), i.e. inclusion of all factors of production seems to be an easy task. However, its calculation can meet with some difficulties. The calculation of inputs is complicated as different factors of production, which are processes to outputs, has to be transformed to a common factor. The aim of the paper was to analyse relations of efficiency of factors of production measured by factor productivity based on economic profit and returns (profitability) of enterprise measured by the most synthetic profitability indicator (Return on Assets, ROA). A partial aim was to consider risk analysed through ratio of cost to capital (Weighted Average Cost of Capital – WACC) performed in the sample on agricultural enterprises in 2004–2008. The database used for the research consisted of 622 agricultural enterprises. The methodology of calculation was based on an approach according to Neumaierová and Neumaier (2002) considering the economic profit. This methodology suits well to conditions of Czech financial statements (a balance sheets and a profit and loss statement). The TFP assessment was connected to the return on assets and the correlation analysis revealed dependences of calculated indicators. The paper is a part of the MSM 6007665806 research project.
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Aisyah, Euis Sitinur, Maimunah Maimunah, and Aris Martono. "Effectiveness of Book Closing Using Web Based Accounting Online System 2.0 to Know the Company's Financial Ratios." Aptisi Transactions on Management (ATM) 1, no. 1 (January 1, 2017): 56–60. http://dx.doi.org/10.33050/atm.v1i1.657.
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Financial ratios are very important in a company, because it is the most effective way to find out financial data on a company by comparing the current financial statements of the company with the previous one. To facilitate this comparison, book closure can be done. Closing the book itself is useful to determine the company's financial position before closing, by looking at the final results of the profit and loss. It is known that the process of closing the book takes a long time with extra precision. However, this has become easier by using WBAOS (Web Based Accounting Online System) 2.0, because companies are more flexible in preparing financial statements, starting from the lane balance sheet, income statement, to the periodic cash flow, where this cash flow provides relevant information regarding cash in and out of the company.
Keywords: WBAOS, Financial Ratios and Book Closure.
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Haris, Haris, Olfebri Olfebri, and Riza Lestari. "Memprediksi Tingkat Kelangsungan Usaha PT KAI Melalui Pendekatan Altman Z-Score." JURNAL MANAJEMEN TRANSPORTASI DAN LOGISTIK 3, no. 1 (July 25, 2017): 89. http://dx.doi.org/10.25292/j.mtl.v3i1.141.
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PT. Kereta Api Indonesia (PT. KAI) a State Owned Enterprises which currently is one of the major players in the ground transportation services industry has long been actively involved in the business of land transportation services. This study is limited in the scope of the analysis of the ratio-financial analysis, and then formulated using Alman z-score method. Ratio analysis is done based on financial data obtained from PT. Kereta Api Indonesia Indonesia ranging from 2012 to 2013. Then the figures obtained will be correlated with theories relevant financial, in order to obtain valid results that can be scientifically defensible. Furthermore, a comparison test as a reference in determining the potential failure of the items in the financial statements, and determine which of the posts have a strong and significant correlation. Media that can be used to examine the health condition of the company was a financial report consists of the Balance Sheet or Statement of Profit / loss, or results of operations, Cash Flow Statement, Statement of Changes in Financial Position. The financial reports produced by the management of a company is the end result of the process of business activities undertaken by the existing components in the company. The financial statements are made to account for the activities of the company to the owner and provide information about the financial position of the company has been achieved against the parties concerned.
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GADAU, Liana. "THE ADAPTATION OF PROFIT AND LOSS ACCOUNT TO THE CURRENT REQUIREMENTS REPORTING OF THE PERFORMANCES." Annals of "Spiru Haret". Economic Series 16, no. 3 (September 25, 2016): 93. http://dx.doi.org/10.26458/1637.
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The financial performance - a very complex notion and high informational load forusers of accounting information is reflected best by the financial statements, the profit andloss account and the situation of equity variations. The last situation can be presented as astatement of comprehensive income, including beside the result of profit and loss account, thegains and losses directly recognized in equities without passing through the profit and lossaccount.The development of increasingly complex activities emphasizes the utility, thenecessity of the profit and loss account in the financial reporting by increasing the interest inthe enterprise performance, especially for the dynamic information that this situation canprovide.Meanwhile, there is a declining interest in the historical costs and static information.Although the balance sheet contains information on performance, it does not prevent theachievement of its forecasts.In this paper we propose to approach the profit and loss account in view of tworepresentative referential, namely in terms of IAS 1 standard “The preparation andpresentation of the financial statements” and the national regulation, the Finance Order no.1802/2014 regarding the Approval of the Accounting Regulations on the annual individualand consolidated financial statements, aiming to emphasize the advantages, but also thelimits provided by this models. This way, will see which of these models of profit and lossaccount respond best to users’ needs.
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GADENNE, DAVID, and MONIR ZAMAN. "STRATEGIC ENVIRONMENTAL MANAGEMENT ACCOUNTING: AN EXPLORATORY STUDY OF CURRENT CORPORATE PRACTICE AND STRATEGIC INTENT." Journal of Environmental Assessment Policy and Management 04, no. 02 (June 2002): 123–50. http://dx.doi.org/10.1142/s1464333202000954.
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This paper investigates the current state of corporate Australia's environmental management accounting practices and environmental management accountants' perceptions of how environmental management accounting information should be accounted for and reported in the annual report of an environmentally sensitive corporation. The results indicate that many Australian companies have not yet developed a holistic approach to environmental costing, and that environmental management accountants believe that environmentally induced costs and expenses should be reported as notes to financial statements, rather than in the profit and loss statement in the corporate annual report. However, results are inconclusive as to whether certain environmentally induced expenditure should be capitalised and amortised separately in the balance sheet, while there is some support for environmentally induced end-of-pipe and integrated technologies being recognised separately as assets in the balance sheet.
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Adawia, Popon Rabia, Ayu Azizah, and Abdul Rokhim. "ANALISIS PENGARUH PERUBAHAN DAN PERPUTARAN MODAL KERJA TERHADAP NET PROFIT MARGIN (NPM) PADA PABRIK KERTAS PT. TJIWI KIMIA TBK." Moneter - Jurnal Akuntansi dan Keuangan 6, no. 1 (April 1, 2019): 69–80. http://dx.doi.org/10.31294/moneter.v6i1.5332.
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This research use 3 variable that is change of working capital and working capital turn as independent variable, Net Profit Margin (NPM) as dependent variable. The purpose of this study is to determine whether or not the influence of changes in working capital and working capital turnover to Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. partially or simultaneously. To support the success of this study, collected secondary data in the form of balance sheet and income statement / loss PT. Paper Factory Tjiwi Kimia Tbk. from 2010 to 2016 and company documents relating to the research undertaken. Based on the results of research partially obtained the value of correlation (r) of 0.78 (strong) and 0.49 (enough) with t test results obtained value t arithmetic (t0) is smaller than t table (t0.11,612 and t0.2 0.799 <tcount 2.776), while the simultaneous test obtained r = 0.81 (very strong) with F arithmetic (F0) is also smaller than F table (F0 3.05 <Ftabel 6.94). So it can be concluded that the partial or simultaneous changes in working capital and working capital turnover has no positive and significant impact on Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. Keywords: Change of working capital, working capital turnover and Net Profi Margin (NPM)
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Nurdiansyah, Hadi, and Hendra Setiawan. "Analisis Penerapan Sak Etap Dalam Penyusunan Laporan Keuangan Koperasi ( Studi Kasus Pada KOPKAR PDAM Tirta Sanita )." Jurnal Ilmiah Akuntansi Kesatuan 4, no. 2 (July 27, 2018): 075–83. http://dx.doi.org/10.37641/jiakes.v4i2.89.
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The purpose of this study is to analyze the application of IFRSs in the preparation of financial statements ETAP cooperatives, especially Cooperative Tirta Sanita. Analysis is performed to determine whether the financial statements have been applied by the Cooperatives is in accordance with GAAP ETAP set since July 2010. The analysis conducted in this study uses a descriptive method while selected data sources are secondary data from financial statements. The selected data collection procedures are obtained form library research, literatures, records, field research and interviews. The results showed that the Cooperative Tirta Sanita has been making adjustments in applying SAK ETAP in the preparation of its financial statements, but still not all the adjustments in the SAK ETAP have been applied in the preparation of its financial statements. This is evident with the availability of financial statements consisting of a balance sheet, profit/loss, change in equity, and cash flow statement. Cooperative Tirta Sanita using SAK ETAP with reporting guidelines still largely the same as before adopting IFRS GAAP General, therefor not too many significant changes occured. In other words, there was no significant effect happens on the application of GAAP in the financial statements Cooperative ETAP Tirta Sanita. Thus, financial statement reporting guidelines Cooperative Tirta Sanita with SAK ETAP is still using the principles of the historical cost method uses a different cost with SFAS General that is currently adopting IFRS using the fair value method. In general, this is the fundamental difference for the implementation of SAK ETAP.
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GS, Achmad Daengs, and Diana Zuhroh. "Performance of Active Customers Number PT Pegadaian Indonesia." MIMBAR : Jurnal Sosial dan Pembangunan 34, no. 2 (December 10, 2018): 397–405. http://dx.doi.org/10.29313/mimbar.v34i2.3682.
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The objective of this study to analyze the consequences of active customers number, operational offices, loans granted to net income at PT Pegadaian. Data were quantitative sourced from secondary data taken from official website of PT Pegadaian Indonesia in the form of annual financial statements period 2011-2016 (Central Biro Statistic). Data analysis technique used in this research is Structural Equation Model (SEM) analysis with Smart Partial Least Square (PLS) tool. The results of this study indicate that: number of active customers has an insignificant effect on net income; The operational office has a significant positive effect on net income; Loans granted has significant and positive effect on net income. In general, financial statement consists of balance sheet, profit and loss and report of financial position changes. Balance sheet shows total assets, debt and capital of inventory on a certain date, financial ratios are the most popular tool for analyzing financial statements.
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Malovecká, L., D. Mináriková, Ľ. Lehocká, and V. Foltán. "New Types of Assessments of Community Pharmacy Technology Business and Their Contribution Towards Prosperity of the Community Pharmacy." Acta Facultatis Pharmaceuticae Universitatis Comenianae 60, no. 1 (June 27, 2013): 35–42. http://dx.doi.org/10.2478/afpuc-2013-0015.
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The new approach how to assess community pharmacy business by monitoring indicators of financial analysis, contributes to a positive economic development in the community pharmacy business. The better is understanding and analysis of the financial statements in the community pharmacy business, the better will be improvement in managing and controlling finances. Financial analysis enable the community pharmacy to make more informed decisions, comparisons of actual financial performance with forecast targets, performances in past years and comparisons to industry averages. The most important analysed financial statements are balance sheet and profit and loss statement. The outcomes of the financial analysis are debt, efficiency, profitability, liquidity ratios and working capital ratio. They are compared to recommended values and the suggestions are made to improve community pharmacy´s efficiency and prosperity. The result of the new approach to assessment community pharmacy technology business will contribute to positive financial development of the community pharmacy and it´s maintenance or survival at the upcoming time.
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Aini, Qurotul, Anoesyirwan Anoesyirwan, and Yuli Ana. "Effect of Cloud Accounting as income statement on Accountant Performance." Aptisi Transactions on Management (ATM) 4, no. 1 (December 26, 2019): 13–21. http://dx.doi.org/10.33050/atm.v4i1.920.
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A simple and secure security accounting system is a system needed by various large and small companies where of course the company is never separated from accounting in order to process financial expenditures and revenues owned by companies that have a purpose to make a profit. Efforts to achieve success in a company can be seen from financial management which can be monitored and can be managed properly so that finance can be controlled well too, for that accuracy is an important role so with the company's cloud accounting it can be easier to monitor and also manage financial well, so it will be easier to make income / loss statements. cloud accounting provides a user friendly look that can certainly facilitate users. The purpose of this study is so that companies can pay more attention to monitoring and managing finances well so that it can facilitate the making of income statement . In this study took place used observational research methods and field library studies so that the system made can meet the existing needs of the company.
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Chouliaras, Vassilis. "Analyzing income statement of 3 star hotels in Thessaloniki." Tourism and hospitality management 18, no. 1 (June 2012): 83–93. http://dx.doi.org/10.20867/thm.18.1.6.
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The sector of hotel business in Greece is facing major problems. Based on several scientific studies, there is deteriorating financial situation and reduced efficiency. Moreover, many hotels have shown repeated losses. This study has attempted to investigate the effectiveness of the three star hotels of the city of Thessaloniki compared with the whole country. Also, with the regression method (regression analysis) sought the sources of profit or loss. Based on the accounts of all the hotels of this category in Thessaloniki, it was found that the economic situation and their effectiveness is not significantly different to that of the national total, although in general the situation is better. In addition, the structure of balance sheets and income statements show many differences between the different companies so it is not possible to draw firm conclusions about the sources of efficiency.
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Suryanto, Dony, and Eko Sumartono. "ANALISIS FINANSIAL USAHA KERAMBA JARING APUNG DI PERUSAHAAN PERSEORANGAN DOBRO." Jurnal AGRISEP 15, no. 1 (March 6, 2016): 1–14. http://dx.doi.org/10.31186/jagrisep.15.1.1-14.
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This research is intended to know factors influencing fish production, financial performance and business security of private company Dobro. Data which are analyzed including production data (production, feed, seed and worker) for fish production factors analysis, balancing and profit/loss statement 2006 - 2009 for financial performance and business security analysis. The production factors analysis in this research uses regression method with Cobb-Douglas production function approach. The financial performance and business security use financial statement comparison and ratio analysis. Ratios that be researched are liquidity (ratios that be researched are current and quick ratio), solvability (ratios that be researched are total debt to total asset ratio and total debt to equity ratio), efficiency (ratios that be researched are inventory turnover, account receivable turnover, fixed asset turnover and total asset turnover) and profitability ratio (ratios that be researched are gross profit margin, operating profit margin, net profit margin and return on investment). Business security analysis use Altman Z” score to detect company position in Altman area of bankruptcy. The result of this research could be concluded that fish production is simultaneous and individually influenced by feed, seed and worker. Financial analysis shows company liquidity in good condition with positive average growth values. Solvability is also in good condition with negative average growth values. Commonly efficiency and profitability have normal values, but have negative average growth value. Based Altman Z” score, company exists in area which secure from bankruptcy threat. Keywords: Production, financial, bankruptcy
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Gürkan, Serhan, and Yasemin Köse. "DİĞER KAPSAMLI GELİR KALEMLERİ İLE İŞLETMENİN PİYASA DEĞERİ ARASINDAKİ İLİŞKİ." Business & Management Studies: An International Journal 1, no. 3 (January 30, 2014): 269. http://dx.doi.org/10.15295/bmij.v1i3.22.
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Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.