Preparation Of Financial Reports Research Articles

Analisis Aplikasi Sakti Terhadap Efektifitas Penyusunan Laporan Keuangan dengan Mediasi Komitmen Pimpinan

The purpose of this research to examine the influence of understanding accrual-based government accounting standards, utilization of the SAKTI application and competence on the effectiveness of preparing financial reports with leadership commitment as a mediation variable in the work unit of the Ministry of Education, Culture, Research and Technology. The population to be studied are Computer Recording Officers, namely SAKTI Application Operators and Accounting/Verification Officers, namely Commitment Making Officers who are involved in preparing financial reports at the Budget User Authorization Accounting Unit (UAKPA) level at the Working Unit of the Ministry of Education, Culture, Research and Technology with totaling 75 respondents. The data used in this research was analyzed using the Partial Least Square (PLS) approach with the help of the smart PLS 3.0 analysis tool. Based on the measurement results, it shows that Understanding Accrual-Based Government Accounting Standards has an influence on the Effectiveness of Preparing Reports, Utilization of the SAKTI Application has an influence on the Effectiveness of Preparing Financial Reports, Competence has an influence on the Effectiveness of Preparing Financial Reports, Understanding Accrual-Based Government Accounting Standards have an influence on the Effectiveness of Preparing Financial Reports through the Commitment of Employee Work Leaders, Utilization of the SAKTI Application has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders, Competence has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders.

Training on Preparation of Financial Reports Based on Accurate Application and Tax Calculation for UMKM in Mendalo Darat Village, Jambi Luar Kota District, Muaro Jambi Regency

This training and financial report preparation are designed as a form of community service with the aim of enhancing their knowledge and skills in preparing financial reports and accurate application-based tax calculations for MSME entrepreneurs in Mendalo Darat Village, Muaro Jambi Regency. Through this training, participants are expected to understand the importance of preparing good and correct financial reports in accordance with accounting standards, as well as to increase awareness of the tax obligations that entrepreneurs must fulfill. The results of this activity show that the participants' understanding of basic accounting concepts, tax calculations, and the use of the Accurate application has significantly improved. Participants are able to apply the new knowledge, starting from entering transaction data to producing complete financial reports. In addition, they also showed an increased awareness of tax obligations and how to correctly calculate taxes according to the applicable regulations. This training has a positive impact on the financial management of MSMEs, which is expected to help improve operational efficiency and business sustainability

Preparation of Financial Reports for UMKM Zulfan Olshop Based on Excel for Accounting

This research aims to find out how the recording system created by Zulfan Olshop is and to assist in the process of preparing financial reports using Microsoft Excel for Accounting (EFA). This research uses field observation methods, interviews and a simple Excel system. The analysis method used is a qualitative descriptive approach. The output of the research is that MSMEs can have the ability to make financial reports using Microsoft Excel, where initially the Accountant still manually prepares financial reports, then they can use Microsoft Excel for Accounting (EFA) which adapts to EMKM's SAK. The preparation of financial reports using Microsoft Excel for Accounting (EFA) is made according to Zulfan Olshop's needs in the hope that it can help and provide positive results for his business in carrying out financial reports using Microsoft Excel for Accounting (EFA).

Pengaruh Artificial Intelligence dalam Pembuatan Laporan Keuangan

The presence of Artificial Intelligence (AI) has a significant impact on the preparation of financial reports, especially in terms of efficiency and accuracy. This article aims to examine the influence of AI on the process of preparing financial reports that were previously carried out conventionally and the challenges faced by companies in adopting it. This study uses a literature study method to identify trends and findings related to the use of AI in accounting. The results show that AI is able to improve operational efficiency, data analysis, and security, although there are challenges in its implementation, such as human resource adaptation and data security.

Pengaruh Pemahaman dan Kesiapan terhadap Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada UMKM Jenis Perdagangan dan Reparasi di Kabupaten Ponorogo

Micro, Small and Medium Enterprises (MSMEs) in Indonesia are one of the priorities in national economic development. Therefore, reporting in this type of MSME business activity must be able to make systematic reports with the recording process following the applicable Financial Accounting Standards. So, there needs to be an understanding and readiness factor in preparing the report, so that SAK EMKM can be implemented in the management of MSMEs. This research aims to determine the effect of understanding and readiness for SAK EMKM on Trade and Repair MSMEs in Ponorogo Regency. This type of research uses primary data in the form of data on the number of trade and repair type MSMEs in 2021. This research method is a quantitative descriptive approach. Meanwhile, the data analysis method uses data quality testing, regression analysis, and hypothesis testing, while data collection is by distributing questionnaires and interviews. The results of this research show that there is a significant influence of understanding and readiness factors on the implementation of SAK EMKM in Ponorogo Regency. This means that the government needs to pay more attention or provide outreach/direction regarding the preparation of financial reports to MSME actors in Ponorogo Regency in accordance with applicable financial standards.

Preparation of Financial Reports by Following SAK EMKM in the Era of Society 5.0 at UD. Modern Truss

Preparation of Financial Reports by Following SAK EMKM in the Era of Society 5.0 at UD. Modern Truss

Building A Sharia Entrepreneurial Ecosystem Through Halal Value Chain for MSMEs

Independent entrepreneurs promise certain material benefits if the entrepreneur succeeds in running the business. Sharia business and economic patterns are still a big challenge and opportunity to be implemented in Indonesia. Creating a sharia-based entrepreneurial ecosystem is very important for MSME players to be aware of so that they can optimize the business they run according to Islamic law and God's provisions. This halal value chain is a sharia economic sector that plays an important role in economic progress in Indonesia. However, for Indonesia, halal is an economic potential that has not been exploited optimally. One thing that supports building a sharia entrepreneurial ecosystem and is able to increase sales value is by carrying out halal certification on the products it makes. The Community-Based Empowerment Partner in this activity is UMKM Wijayakusuma Sejati assisted by Jatisawit Village Bumiayu Brebes. The aim of this service is (1) to provide partner knowledge in creating a sharia-based entrepreneurial ecosystem and mentality, (2) to provide production and marketing knowledge, (3) to provide business capital management competence, (4) to provide knowledge about production and marketing, management competence business capital, bookkeeping and preparation of financial reports, and (5) facilitating halal certification for Wijayakusuma Sejati MSME products. This training is needed for traders to create a sharia entrepreneurial mentality and halal certification based on the halal value chain so they are able to manage their business well, create a brand image for their products, and increase sales significantly.

The Impact of Financial Reporting on Investment Decision of Small and Medium Enterprises in Nigeria: A Case Study of Small and Medium Enterprises in Delta State, Nigeria

This study examines the impact of financial reporting on investment of small and Medium Enterprises in Delta State, Nigeria. The study employed descriptive survey research design. A sample of 398 SMEs was employed for the study using simple random technique. Data collected was analyzed using correlation and chi-square technique. The results show that SMEs in Delta State do not use financial reporting in their decision making process. Besides, most of them do not even have adequate knowledge of financial reporting. The study therefore recommends that managers of SMEs should be trained on the use and preparation of financial reports by the various SMEs to enable them be able to use financial reports in their decision making process.

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.

Prospects of Using Information Technologies in the Transformation of National Financial Reporting

This article covers the prospects of applying information technologies in the transformation of national financial reporting, their role and significance, achieving time and labor efficiency in the preparation of financial reports using software products, preventing errors when working with large volumes of data, and completing tasks faster and with higher quality using programs based on information technologies rather than traditional methods. Additionally, the article addresses issues such as creating opportunities for global access to data through the implementation of databases and cloud technologies. Additionally, the article mentions that the creation, presentation, interpretation, and transmission of a company's financial reports using digital technologies become much more efficient and faster. It is also mentioned that the integrity and reliability of a company’s financial reports are enhanced through software created with digital technologies. Additionally, these technologies allow for faster report generation and provide users with wide-ranging opportunities to access the reports from anywhere and make decisions. Additionally, the article discusses issues such as transforming the company’s accounting system based on international financial reporting standards and thereby entering the global market with accurate and reliable information. It is specifically emphasized that the application of international financial reporting standards in the preparation of financial reports, studying their importance and necessity, and researching their theoretical and methodological aspects, provide a priority in attracting users of these financial reports, mainly investors. Additionally, the article highlights that the presentation of transparent and fully disclosed information sets serves as a reliable source.

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.

Pembukuan Laporan Keuangan Sederhana Pada Warung Sate Cak Ummar Dan Warung Tas Rajut Pak Toe

Many MSME participants still do not understand how important it is to preserve organized financial records and bookkeeping. In actuality, business actors can determine the health of their enterprise through bookkeeping. With the help of this Community Service Activity (PKM), participants will get an awareness of the significance of business actors (MSMEs) in financial accounting and recording, as well as the procedures involved in creating financial reports. The majority of MSME participants currently maintain records, however their financial report preparation is still subpar. Training, activity implementation, and assessment are the techniques employed. The degree of comprehension exhibited by business actors both before to and during information presentation and training serves as the basis for measuring this achievement. The service's outcomes demonstrate that.

FINANCIAL GOVERNANCE TRAINING TO IMPROVE FINANCIAL PERFORMANCE FOR PRINTING BUSINESS ACTORS

This community service activity aims to increase the understanding and skills of Brangkal printing business actors in financial management. Through this training, business actors are expected to be able to manage their finances more effectively and efficiently, which in turn will improve the performance and sustainability of their business. The methods used in this training include material delivery, interactive discussions, and direct practice. The training material includes the basics of accounting, cash flow management, preparation of financial reports, and financial planning strategies. The results of this training show a significant increase in participants' understanding and ability to manage business finances. Participants also reported positive changes in the way they recorded and planned their finances, which resulted in increased operational efficiency and profitability of their businesses. Discussions in this training identified several challenges faced by business actors in implementing good financial governance, including limited resources and previous knowledge. However, through this training, business actors obtain practical solutions and support to overcome these challenges.

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.

Optimizing Accounting for Amplang MSMEs in Ketapang through the Implementation of MSME Financial Accounting Standards using Google Spreadsheet

This article explores the optimization of accounting practices for Amplang Micro, Small, and Medium Enterprises (MSMEs) in Ketapang through the implementation of MSME Financial Accounting Standards (SAK EMKM). Leveraging the capabilities of Google Spreadsheet as a versatile application, this study focuses on streamlining financial reporting processes for MSMEs. The application of Google Spreadsheet allows for the automated input of journal transactions and initial balances, ensuring the validity of financial information. The results demonstrate that the utilization of spreadsheet applications enhances the practicality and ease of financial report preparation, particularly tailored for small and medium-sized enterprises like Amplang MSMEs. This research contributes valuable insights into the efficient integration of technology in accounting practices, fostering financial management improvements for businesses at the micro, small, and medium scales.