Preparation Of Financial Reports Research Articles

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.

Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah ( SAK EMKM ) Dalam Penyusunan Laporan Keuangan Pada Bakpia Gading Banyakan Kab. Kediri

Micro, small and medium enterprises (MSMEs) usually carry out financial recording and reporting in a simple manner, which is not in accordance with applicable financial reporting standards. This can mislead users of financial reports. The preparation of financial reports using Financial Accounting Standards (SAK) for MSMEs is expected to provide clear guidelines in recording and presenting MSME financial reports. The aim of this research is to find out how SAK EMKM is applied to company financial reports (Case Study of Bakpia Gading Kediri). This research is a quantitative descriptive research on the application of SAK EMKM to financial reports at Bakpia Gading Kediri with a research time limit of 1 month in January 2022. The data source in this research is primary data obtained from the company directly. Data collection techniques are carried out through interviews and documentation. The data analysis technique in this research is quantitative descriptive. The results of the research show that Bakpia Gading in preparing financial reports has not implemented or used financial reporting guidelines that are in accordance with the applicable SAK EMKM, the company only prepared very simple reports.

PERANCANGAN SISTEM INFORMASI BANK MINI SISWA SMK DIPONEGORO BANYUPUTIH DENGAN METODE CASH BASIS

Based on the problems currently being faced by Vocational School Diponegoro Banyuputih, one of which is the problem of student savings, the system has been running for 4 years. In the current system, the student savings system at Diponegoro Vocational School is still done manually. If you remember the importance of processing data and information in this system, of course this is felt to be less effective and efficient in terms of problems that arise, so it is necessary to design a computerized system.
 The aim of this research is to ease the performance of savings administrators in processing data, recording data and making reports on this savings information system so that errors that are often experienced can be resolved, designing and building a financial recapitulation system that directly produces financial reports, creating a financial information system using the Cash method. A suitable base for daily management. System analysis and design is preceded by system development which includes system identification, data and information identification. This system development model is used to describe the system being designed, namely the actual situation.
 The resulting program was built using the PHP (Hypertext Preprocessor) programming language with a MySQL database. It is hoped that the implementation of the resulting system will facilitate data management quickly and accurately and the preparation of financial reports

The Role of Al-Mizan by Al-Ghazali in Fraud Prevention

There are still many cases of fraud in Indonesia and some of them result in significant losses for the country. These fraud phenomena, especially in Indonesia, illustrate the poor ethical practices of accountants as preparers of financial reports. Even though Indonesia already has an Indonesian Code of Ethics for Accountants which regulates the ethics of the accounting profession in Indonesia, there is still a lot of unethical behavior. One assumption is that the loss of ethical behavior is due to the lack of religious values in accountants which results in accountants not being able to differentiate between good and bad. This research, using the library research method, aims to raise the value of religiosity, especially according to Al-Ghazali in his book Mizan al-'Amal-or Al-Mizan, with the ethics of an accountant in complying with a code of ethics and avoiding fraud. In Al-Mizan, Al-Ghazali emphasized that with this connection a person can have more awareness of ethics. Because this will encourage a person to only do things recommended by God, which of course leads to good things such as compliance with regulations and avoids bad actions such as fraud.

Assistance in preparing financial reports for houses of worship with ISAK 35 standards in Sorong

Houses of worship in Sorong City have not recorded financial reports according to standards and carry out bookkeeping using manual recording. Therefore, this activity aims to provide assistance in preparing financial reports for places of worship with the ISAK 35 standard. The method of implementing the service is carried out by giving presentations accompanied by direct interactive discussions between the implementing lecturer team and participants who come from members of the Religious Communication Forum in Sorong City. There are 30 partners involved in community service, consisting of 2 students, 3 lecturers, 5 administrators each of places of worship (churches, temples, mosques and monasteries) and 5 partners who assist in broadcasting worship. Based on the results of observations and interviews conducted by the service team using random sampling of participants, it can be concluded that implementing community service can provide new insights and knowledge for participants regarding the preparation of financial reports and an understanding of the importance of accurate and accountable reports. By taking part in assistance in preparing financial reports, apart from listening to explanations in preparing financial reports, the participants also held discussions regarding the obstacles faced in managing funds and reporting that is appropriate and easy to understand by users of financial reports and technology.

Penerapan Aplikasi MYOB Accounting dalam Penyusunan Laporan Keuangan pada CV ABC

This research aims to see and provide an overview of the preparation of financial reports using MYOB software that can be used by MSMEs in general. This research uses a qualitative approach with data collection methods using interviews, observation and documentation. Through interviews conducted with CV ABC, it shows that they still have difficulties in preparing technology-based financial reports so they use MYOB as one of the solutions to these problems. Based on observations, the use of MYOB at CV ABC has been running quite effectively so that it can have a big impact on better business development. If the preparation of financial reports has been carried out accurately, the business owner will find it easier to control his business activities. It is hoped that the use of MYOB in preparing financial reports can be maximized for various types of business lines. The better the use of MYOB, the better the quality of the preparation of financial statements. Although there are many other accounting software, the use of MYOB can be said to be more flexible in its use.

Rancang Bangun Sistem Informasi Industri Asphalt Mixing Plant pada PT. Selo Progo Sakti

PT. Selo Progo Sakti is a company engaged in the Asphalt Mixing Plant industry. Asphalt Mixing Plant is a production equipment that produces Hotmix in the form of a mixture of asphalt with some aggregate materials used as road pavement materials. This Asphalt Mixing Plant operates for production according to orders from consumers and the character of the production results in the form of hotmix must meet certain temperature criteria for gnats to be spread out on the road media so that it must be avoided so that the product conditions do not occur at low or cold temperatures because it will harden and cannot used for road pavement. Therefore, the accuracy in delivering the product to the location where it will be held will greatly determine the quality of the production after it is held on the road. In addition, product quality is also determined from the job mix or the proportion of the material mixture that has been agreed upon in accordance with the job specifications, so it needs supervision from various parties involved in the implementation of the work. The existence of an information system is a tool for controlling production costs, in this case hotmix products produced from Asphalt Mixing Plant machines are needed to monitor every production process from several departments that have been worked on so that data management can be done quickly and accurately. Therefore, this system was built in order to overcome problems such as calculating the cost of production of hotmix for each product according to jobmix, cost control, inventory control and preparation of financial reports which can be done in one integrated information system. Tools used in making this system is Visual Basic. The application design method uses the ProtoTyping method.

Penerapan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Zhonamood.Shop Kabupaten Blitar

MSMEs are an important pillar in the Indonesian economy, because they play an important role in reducing poverty. With the existence of MSMEs, financial reports are important in an effort to provide information about financial conditions. As for the preparation of financial reports, it can refer to SAK EMKM, which is a Financial Accounting Standard prepared by the Financial Accounting Standards Board of the Indonesian Accounting Association. Zhonamood.shop is one of the MSMEs in Blitar Regency which is engaged in the fashion business. The purpose of this study was to find out the application of financial reports according to standards in Zhonamood.shop SMEs. This research method uses descriptive qualitative. Sources of data in the form of primary data, namely interviews and documentation, as well as secondary data in the form of sales records for January, February, march 2023. Data collection techniques use interviews, observation and documentation. From the results of the study, it can be concluded that the SMEs have not implemented the preparation of financial reports in accordance with SAK EMKM due to the owner's lack of understanding regarding financial reports. Therefore, it is hoped that this research will be able to assist Zhonamood.shop MSME owners in implementing good financial reports and in accordance with SAK EMKM.
 Keywords: MSME, Financial Statements, SAK EMKM

Impelementasi Sak Emkm Dalam Penyusunan Laporan Keuangan Menggunakan Accurate Accounting Pada UMKM Hakuna Matata

The number of small, micro and medium enterprises (MSMEs) in Indonesia has increased significantly, but only a few MSMEs have implemented an accounting system in their financial records. Hakuna Matata MSMEs still carry out accounting records manually through recording expenses and receipts so that the owner does not know the exact amount of inventory and profit or loss earned. Manual recording can cause recording errors and the risk of losing data. The method used by the author in this research is descriptive qualitative with the type of case study. The data obtained is processed and then implemented into accurate software. From this research it can be concluded that the application of accurate software in Hakuna Matata MSMEs will ensure the preparation of financial reports more quickly and accurately, MSMEs can also find out the company's profit or loss. Computerized sales and purchase transactions also make it easy to find out inventory stock. The application of financial statements in accordance with SAK EMKM presents financial statements consisting of three components, namely the Statement of financial position, Income Statement and notes to financial statements prepared based on financial reports from accurate software.

IMPLEMENTASI APLIKASI “SIAS / SISTEM INFORMASI AKUNTANSI SEKOLAH” DALAM PENYUSUNAN LAPORAN KEUANGAN SEKOLAH MUHAMMADIYAH DI KABUPATEN BOJONEGORO

Community service activities aim to provide understanding and skills for the Muhammadiyah School Treasurer in Bojonegoro Regency regarding the preparation of financial reports using the "SIAS / School Accounting Information System" application. Community Service begins by giving a pre-test to participants so that the presenter can find out to what extent the material or materials to be taught have been mastered by participants regarding asset management. The next stage is counseling about the use of the application. The final stage is the final evaluation / post-test which is used to determine participants' understanding of the material that has been provided. The methods used in service activities are lectures, training and assistance in using the SIAS application. The result of this service is to provide literacy to Muhammadiyah School Treasurers so they are able to understand and apply the use of the SIAS application so that in the future they can organize and manage finances properly and correctly. This activity provides positive value in terms of effectiveness and efficiency in managing school finances.

PENDAMPINGAN TATA KELOLA KEUANGAN DALAM PENERAPAN LAPORAN LABA RUGI BAGI UMKM BAIM CELL

The aim of this activity is to increase knowledge, skills and convenience for Baim Cell MSME entrepreneurs located in Beji, Depok. To manage finances in the form of reports. The techniques developed in service activities are in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for Baim Cell MSMEs who are able to apply simple bookkeeping for their business and are able to make financial reports independently. The data collection method used is qualitative, namely by carrying out several stages, including surveys, interviews, observation and documentation. From the interviews conducted, it can be seen that various main problems faced by the owners of Baim Cell MSMEs are related to the limited knowledge they have in managing their business regarding the preparation of financial reports. This makes it difficult for productive businesses to develop properly due to the inability to prepare financial reports which are a requirement for obtaining loans from banks or financial institutions. Therefore, by providing assistance activities regarding the preparation of financial reports for MSMEs that we carry out, we can provide insight, knowledge, skills and convenience for business actors to understand the preparation of financial reports and can directly apply them to the preparation of their business financial reports. The results of this training show that it turns out that BAIM CELL with initial capital of Rp. 48,000,300 turns out the net profit in a year is Rp. 39,940,300,-