Preparation Of Financial Reports Research Articles

Implementasi Akuntansi Pura: Studi Kasus di Pura Khayangan Tiga Desa, Kamiwangi, Kecamatan Toili Barat, Kabupaten Banggai, Provinsi Sulawesi Tengah

The aim of this research is to implement accounting in the preparation of financial reports at Khayangan Tiga Temple, Kamiwangi Village in accordance with Accounting Standards, especially ISAK 35. This research uses a qualitative approach with descriptive methods. The informants in this study were 5 people. In this research, data was collected using observation, interview and documentation techniques. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions. The results of this research show that Pura Khayangan Tiga, Kamiwangi Village, has carried out financial records, but it is still done in a simple manner where it is only limited to cash income and expenditure. The financial reports presented are only daily cash reports which are still not in accordance with the Financial Accounting Standards Interpretation (ISAK) No. 35. After presenting the financial report for Khayangan Temple Three Kamiwangi Villages based on ISAK No. 35 produces five financial reports, namely Comprehensive Income Report, Change in Net Assets Report, Financial Position Report, Cash Flow Report, and Notes to Financial Reports.

Apskaitos specialisto kompetencijų formavimas: keliami reikalavimai ir iššūkiai

Accounting specialists play an essential role in ensuring the company's financial stability and legality, so their level of competence directly affects the efficiency and success of the company's operations. In this labor market, accounting specialists must have mastered not only technical knowledge, such as preparation of financial reports and tax calculations, but also be familiar with the latest technologies and information systems. Analytical skills, problem-solving ability, and adherence to ethical behavior are also emphasized. The challenges in the labor market are the continuous improvement of technology, so accounting specialists must adapt to automation processes and be able to effectively use new digital tools. In addition, as the legal environment changes and regulations become more stringent, it is necessary to constantly update knowledge. In this context, continuous training and professional development become especially important in order to ensure a high level of professionalism. This work analyzes how accounting specialists can shape their competence in a way that meets the needs of today's market, what requirements are placed on them, and what challenges they face in order to remain competitive and professional in their field. The purpose of the study was to determine the most important competencies and requirements, problems, and challenges of accounting specialists. Research methods: the analysis of scientific literature used for the work, the method of analyzing job advertisements, expert interviews, information comparison, systematization, and summarization.

Implementation of Preparation of Financial Reports of MSMEs Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) Case Study at CV Hubol's

Implementation of Preparation of Financial Reports of MSMEs Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) Case Study at CV Hubol's

PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS, MIKRO, KECIL, DAN MENENGAH (SAK EMKM) PADA UMKM PUFFY PATISSERIE

The main objective of this research is to find out whether Puffy Patisserie MSMEs use Entity, Micro, Small and Medium Financial Accounting Standards (SAK EMKM) in their financial report preparation procedures. The aim of this research is to create financial reports using the SAK EMKM framework, with a special focus on Puffy Patisserie MSMEs. The research materials used consist of a combination of qualitative and quantitative sources. The first source consists of interview data, and the second source is obtained from the financial records of MSME Puffy Patisserie. Based on the research results, the Puffy Patisserie MSME report is currently still in the form of a basic report, because the owner only documents income and expenses. (2) Due to the owner's lack of knowledge about how to prepare financial reports in line with SAK Entities, Micro, Small and Medium Enterprises (SAK EMKM), the report was not implemented. The Financial Position Report, Profit and Loss Report and Notes to the Financial Statements are financial reports that have been prepared in accordance with SAK EMKM for Puffy Patisserie MSMEs for the quarterly period January to April 2024.

Transparency Analysis Of Financial Report Preparation And Village Fund Management In Padang Mumpo Village, Pino District, South Bengkulu Regency

Research objectives To determine and analyze the transparency of village financial management in Padang Mumpo Village, Pino District, South Bengkulu Regency. The method used is a qualitative method. Data collection techniques are observation, documentation and interview techniques, then adjusted to the indicators of the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management and outlined in text form. The results of this study Padang Mumpo Village always provides information to the public and always reports accountability, and there is auditing by the inspectorate, therefore it can be concluded that the Transparency of Financial Reports and the management of Village Funds in Padang Mumpo Village based on indicators, namely the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management is in accordance.

Pendampingan Penyusunan Laporan Keuangan Umkm Cv. XYZ di Kota Pekanbaru

Financial reporting that is easy to understand and transparent is a necessity for all types of businesses in the modern era. This cannot be separated from the fact that financial reports showing the results of a company's performance are one of the main foundations for making management decisions. A company in the form of a Commanditaire Vennootschap (CV) is one of the business units that still requires support in reporting its financial reports. This is because regulations This company and SAK-ETAP are not yet widely understood by all groups and still need to be socialized. This service is carried out using a qualitative methodology approach, namely data collection methods: interviews, observation and document analysis. Based on the results of preparing financial reports, CV. XYZ still uses manual preparation of financial reports so assistance is needed.

Implementation of EMKM SAK Application to Quality of UMKM Financial Reporting

The preparation of the financial reports for UMKM KunciKu has not followed the standards for preparing SAK EMKM financial reports because of a problem faced by UMKM KunciKu, namely regarding the UMKM owners not understanding the SAK EMKM, difficulties when presenting financial reports and time constraints when presenting financial reports and time constraints when presenting financial reports. The government regulates SAK EMKM as a regulation tht has been ratified by DSAK-IAI, in order to make it easier for MSME owners when recording out in order to obtain information and understand the problems experienced by KunciKu MSMEs when making financial reports in line with SAK EMKM. The research process that researchers use is a qualitative research process. The process of collecting information through observation, interview, documentation and literature study. The research results stated that the preparation of financial reports presented by KunciKu MSMEs had not implemented SAK EMKM and the MSMEs only made ordinary financial reports that could only be understood by MSME owners. This research is important to carry out in order to make MSME players aware tht financial reports tht are in line with SAK EMKM can make things easier for MSME players.

THE INFLUENCE OF BIG DATA ANALYSIS ON THE TIMING OF FINANCIAL REPORTS ITS EFFECTS ON INVESTOR DECISIONS

The digital revolution has led to the proliferation of big data, which poses distinct obstacles to data analysis due to its large quantity, diverse nature, and high speed. These challenges are a direct consequence of the digital revolution. Hence, our article examines the notable impact of big data technology on investors' decision-making. This is seen in the choices made by investors to divest from their investments or reallocate their funds to other assets in response to perceived dangers in the Iraq market and by considering the indirect influence of the timing of financial reporting on gathering the necessary data. A survey was created based on the topics discussed in the studies. Our analysis focuses on the period from January to March 2024. A total of 157 respondents participated in this research, comprising academics from universities, financial experts, and investors in companies listed on the Iraq Stock Exchange. This study used the statistical program SPSS and the course analysis method. The study discovered a statistically significant impact of big data, including its attributes, such as quantity, diversity, and speed, on the timing of financial reporting. The effect of big data on investors' decision-making is statistically significant. The time of issuing information has a significant impact on investors' judgments. Furthermore, investing decisions in Iraqi companies listed on the Iraqi Stock Exchange are marginally impacted by the preparation of financial reports inside the big data framework.

Pengaruh Standar Akuntansi Pemerintah, Good Governance dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan

This study investigates how the Bandung City Regional Financial and Asset Management Agency's internal control system, Good governance practices, and government accounting standards (SAP) will affect the quality of its financial statements in 2022. The goal of the study is to comprehend a number of variables that may impact the accuracy, dependability, and legitimacy of financial statements issued by public entities in the context of local government. The quantitative method used combines secondary data from relevant documents and literature with primary data from employee interviews who are directly involved in financial report preparation. This is done through a descriptive and verification approach. The Bandung City Regional Financial and Asset Management Agency's 82 employees and State Civil Apparatus served as the research subjects for this study, which was carried out using a probability sampling technique. The results show that there is a reporting delay even though the Bandung City Regional Financial and Asset Management Agency's financial reports are of high quality. The quality of financial statements is significantly impacted by SAP and SPIP, but not significantly by Good governance. For a more comprehensive improvement, it is therefore advised to periodically develop SAP and SPIP implementation while continuing to pay attention to Good governance issues. Keywords: Government Accounting Standards, Good Governance, Internal Control System, and Financial Statement Quality.

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH PADA USAHA LAUNDRY DUA SAUDARA DI KAMPUNG GARDU KELURAHAN BUARAN KECAMATAN SERPONG

The aim of Community Service Activities is not only to implement one of the Tri Darmas of Higher Education but more than that, namely to be able to make a real contribution, especially to the community within Pamulang University. As the growth rate of MSMEs increases, MSME players around Pamulang University are increasingly aware of the importance of preparing simple financial reports. This simple financial report is considered financial information in maintaining transparency at each level of the business process so that it complies with appropriate standards and MSME players know the size of the profits from the business they are running. For MSME players, making simple financial reports is considered a complicated matter. Apart from that, the knowledge of MSME actors is also very limited, the lack of understanding of accounting knowledge, the lack of technological knowledge, the lack of funds and equipment at their disposal make it difficult for the Two Brothers Laundry MSME actors to prepare adequate financial information. Therefore, this PKM activity for Pamulang University lecturers was carried out to provide training for the Two Brothers Laundry MSMEs in Kp. Buaran Serpong sub-district substation. This financial report preparation training is designed to develop human resources through the preparation stage, implementation stage and evaluation stage and later MSME players will utilize an accounting system that can be used continuously as long as the business runs. The results of this PKM activity can be published in the PKM journal with ISSN.

Analisis Penerapan dan Pengembangan Aplikasi SIMKASDA (Sistem Informasi Manajemen Kas Daerah) dalam Meningkatkan Efisiensi Keberhasilan dan Pelaporan Keuangan: Studi Kasus BPPKAD Kota Probolinggo

This study aims to analyze the impact of implementing and developing the Regional Cash Management Information System (SIMKASDA) on efficiency, success, and financial reporting at the regional level. The research method used qualitative research, focusing on the use of SIMKASDA application in BPPKAD Probolinggo City. The results showed that the implementation of SIMKASDA significantly improved the efficiency of the regional cash management process. The system allows for more accurate monitoring of the DTH/RTH Reconciliation. This directly contributes to the success of local financial management by providing faster and more accurate information for stakeholders. Such improved success is also reflected in the transparency and accuracy of financial reporting. SIMKASDA provides a platform that enables faster and structured preparation of financial reports, minimizes human error, and strengthens accountability in the management of public funds. The discussion in this journal also identified some challenges faced during implementation, such as the need for intensive training and regular maintenance of the system. Research suggestions include increased training for users, regular system updates, and integration of the latest technology to ensure the continued success of SIMKASDA in the future. Thus, this study provides in-depth insight into the contribution of SIMKASDA in improving operational efficiency, financial management success, and financial reporting quality at the local level.

DESIGN OF INFORMATION SYSTEM FOR PAYMENT OF WORKERS' WAGES AND PREPARATION OF FINANCIAL REPORTS ON GARMENT UD KELAMBI ANYAR

Information technology developments are beneficial to businesses worldwide, particularly in Indonesia. Businesses that use information technology effectively can store and manage data, expedite business operations, and manage data. Information systems used in accounting are one area where technology is crucial. The purpose of this project is to develop and construct an information system application for the UD Kelambi Anyar clothing firm that will be used for financial report preparation and worker salary payment. For worker salaries, this company historically used manual records, which presented a number of challenges including the possibility of errors, information delays, and difficulty in finding data. This application was developed using the Software Development Life Cycle (SDLC) approach using the Waterfall paradigm. Planning, analyzing, designing, implementing, testing, and implementing are the stages of system development. Microsoft Access 2019 was used to create the database for this application, while Visual Basic Applications (VBA) was used to write the code. An information system application that facilitates the recording of worker service payments and the preparation of financial reports, such as profit and loss statements and balance sheets, is the outcome of this research project for UD Kelambi Anyar. In addition to a filter menu to make data searching for employee salary reports easier, this program has a username and password feature to ensure user security. It is envisaged that using this application will improve the financial transaction process' accuracy and efficiency and speed up the process of making management choices.

Analisis Persepsi Pelaku Usaha Mikro Kecil dan Menengah Atas Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada Pelaku UMKM Kecamatan Medan Marelan

This research aims to determine and analyze the perceptions of MSME actors in Medan Marelan District regarding the preparation of financial reports based on SAK EMKM. Data collection was carried out by distributing questionnaires to 50 MSMEs in Medan Marelan District. The research approach uses descriptive research. Next, the data analysis used is descriptive statistical analysis, using a Likert scale to measure respondents' perceptions. The research results show that MSME actors in Medan Marelan District as a whole have not implemented SAK EMKM so that the resulting financial reports are still not fair and not comparative. Judging from the results of the data analysis, it can be concluded that the perception of MSME actors regarding the use of accounting information can help MSME actors survive and even excel in running their businesses amidst increasingly difficult competition, and accounting can provide the information needed to make decisions for business continuity in the future. front. Although indicators of understanding and readiness are still low.

Pelatihan Pengelolaan Keuangan Berbasis Budaya Lokal Pada UMKM Annisa Jepara Furniture

Community service UMKM Annisa Jepara Furniture can maximize entrepreneur income with proper financial management. The purpose of this Community service is to make a solid partner in financial management; record transactions and preparation of financial reports; and calculate the cost of production. The methods used in implementing Community service are lectures, discussions, workshops, and tutorials in preparing financial reports. This activity was carried out in three stages, namely: observation, implementation, and evaluation. The results achieved were the participants were skilled in financial management; recording of transactions and preparation of financial reports; and making the calculation of the cost of production of furniture. Outputs are publications in online media Barru Pos and YouTube videos.

Pelatihan Dan Pendampingan Laporan Keuangan: Upaya Mendorong UMKM Naik Kelas

The vision of the South Tangerang City Government is to make MSMEs a prima donna not only in South Tangerang City, experiencing problems including the limitations of MSMEs in making financial reports so that an overview of the financial performance and wealth of MSMEs is not obtained. An overview of performance through financial reports is a prerequisite for applying for MSME financing. Training and assistance in the preparation of financial reports is an effort by the South Tangerang City Government and PKN STAN so that MSMEs are promoted through an understanding of the financial performance of the business being managed and the opportunity to obtain financing. Training on preparing Financial Reports is carried out in masse for all MSMEs and intensively with division into groups. Meanwhile, assistance is provided intensively and continuously for two MSMEs, Idea Mulya and Cilok Djoedes. Obstacles such as the readiness of MSMEs to prepare financial transaction data still arise during mentoring. In addition, problems related to the SIAPIK application still arise, such as difficulties in recording past transactions, determining the final consignment balance value, and recording product sales in retail. However, the training and mentoring went smoothly and provided positive benefits for MSMEs in their efforts to realize MSMEs promotion to class.

Internal Aspects in their Impact on the Quality of Financial Reports of Gianyar Village Credit Institutions (LPD)

No other region has the Village Credit Institution (LPD), a financial institution run by traditional villages, except Bali. The sustainability of LPDs needs to be maintained. Indicators for assessing the health of LPDs can be through financial reports submitted to supervisory institutions in each district/city. Two of the forty LPDs in the Gianyar sub-district (2021) do not submit reports, and many reports do not meet user needs; this is also a common occurrence in other locations. The author raises this matter to be researched from the LPD's internal side, such as understanding accounting, supervisory bodies, use of information technology, leader ethics and HR competency. The questionnaire is completed by all parties involved in the preparation of financial reports, and the author gathers data directly. Researchers tested and found a positive relationship between the use of information technology, leader ethics and HR competency on the quality of the financial reports produced. However, understanding of accounting and regulatory bodies does not show a significant influence.

Enhancing Entrepreneurship Resource Competence through Business Incubator Consultant Certification

This paper presents the results of a certification program aimed at enhancing the competency of entrepreneurship resources through the certification of business incubator consultants. The program, conducted by the Indonesia Management Forum and HR24/7 Communication Hub in Bali, involved participants from various regions across Indonesia. The training sessions covered topics such as advocacy for technology business incubator development, product-market fit analysis, business idea validation, feasibility study preparation, legal and institutional management, company profile creation, access to financing, marketing assistance, business valuation, and financial report preparation. The program culminated in a competency assessment on the third day. The results indicated a high level of satisfaction among participants, highlighting the program's effectiveness in improving their understanding and skills in technology business incubator management. The implications of this program include the potential enhancement of Indonesia's entrepreneurship ecosystem and contributions to the achievement of Sustainable Development Goals.

Research on integration of enterprise ERP and E-commerce systems based on adaptive ant colony optimization

Integrating the E-commerce system with an enterprise resource planning tool can help the firm improve performance, maintain customers, and increase sales. In Enterprise Resource Planning, integration features can be provided either as developed features or as separate assignments and contributions. Problems with the online platform, improper addresses, rejected payments, and especially apparent transactions are frequent problems for online buyers. The enhanced Adaptive Ant Colony Optimization is utilized to optimize the rural E-commerce express of transportation. Several innovative routes can lower the downlink transportation cost and reach all collecting places with a fast delivery route. Convolutional Neural Networks were utilized to increase the collective innovation of the E-commerce platform and simplify network communication. E-commerce is a mechanism used to market information services and products. Hence, ERP-AACO-CNN has been designed to integrate Enterprise Resource Planning and E-commerce, and business operations can stream smoothly from the front to the back of the business. Statistics on sales orders, customers, stock levels, price, and essential performance measurement systems. The automated invoices, frequent communications, financial report preparation, product and service delivery, and material requirements planning. The most significant results will likely finance businesses that employ it as a stimulant for a wide-ranging process improvement. In addition, E-commerce is a valuable innovation that connects buyers and sellers in various corners of the globe. Customer satisfaction is projected to be more significant than fault detection at 95.2 % accuracy for the proposed method’s E-commerce system with the superior value. According to client demand, an E-commerce system is the most accurate development at a given input level, and a future ERP is 64.9% efficient. The proposed approach has a 24.5% random error rate and a 13.2% mean square error rate. A comparison of E-commerce and enterprise ERP precision to the proposed technique yields 83.8% better results.

Analisis Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan pada Usaha Mikro Kecil Menengah di Kota Batam

This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69).

The Assistance for Small to Medium Enterprises in Preparing Financial Reports at East Kasiyan Village, Puger Sub District Jember Regency

The aim of research were to describe outreach activities for small and medium businesses in East Kasiyan Village, Puger District, Jember Regency. This research method was qualitatif with observed and discussion abou financial report in an effort to provide information regarding the preparation of financial reports The results of the research show that outreach activities for small and medium enterprises showed that SMEs understand and understand the recording of all transactions from their business to prepare financial reports in a structured manner to determine the financial position of their business. This community service activity is carried out by carrying out direct practice to record all transactions that occur from small and medium businesses. There are no significant obstacles in its implementation, only the discipline needed to record all financial transactions.