Preparation Of Financial Reports Research Articles

Pendampingan Pembuatan Laporan Keuangan Pada Usaha Dagang Ud. Palwa Group

Community service activities to provide knowledge about assisting in the preparation of financial reports at UD. Palwa group. This activity was carried out on May 4 2023 to May 11 2023. The method of activity is by presenting material, discussions, training and mentoring. a series of community service activities as follows: the implementing team presents material on preparing financial reports, the practice of making financial reports manually and digitally, solicits participant feedback regarding the quality of the training including material understanding, activity benefits and activity implementation satisfaction.

Implementation of Cooperative Accountability in Managing Financial Reports at SMP Negeri 14 Binjai

This study aims to explore how cooperatives in SMP Negeri 14 Binjai implement accountability in preparing financial reports. The researcher's observations found several obstacles faced by the cooperative. One of them is the lack of counseling from the Binjai Cooperative Office because the SMP Negeri 14 Binjai cooperative does not yet have a legal entity. However, prior to the formation of this cooperative, the previous experience of the Binjai 11 Public Middle School cooperative which was already a legal entity had learned about accountability. The preparation of financial reports in this cooperative is monitored by the chairman of the cooperative and the supervisor of the cooperative. Good accountability implementation will have an impact on the preparation of financial reports in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). If human resources (HR) are able to prepare financial reports in accordance with SAK ETAP, then financial problems can be minimized, so that inspection and supervision of financial reports will be easier. This study uses qualitative research methods with primary data sources collected through interviews. The results showed that the financial reports at SMP Negeri 14 Binjai were compiled daily based on the income earned by the cooperative. The preparation of the financial statements is based on the application of basic standards and the balance sheet is prepared according to the simple accruals principle. The Semplas Sejahtera Cooperative, SMP Negeri 14 Binjai has presented its financial reports properly, as shown in the interviewees who stated that the cooperative's financial statements are presented in accordance with the transactions that occurred in one period. The presentation of these financial reports is related to cooperative finance and can be seen through the accountability reports submitted at the Annual Member Meeting (RAT) with assistance and supervision from supervisors.

Pendampingan Tertib Administrasi Keuangan Demi Peningkatan Kinerja Keuangan UMKM Pengolahan Snack di Padukuhan Mertosanan Kulon

Limited understanding of the preparation of financial reports is something that is often experienced by MSMEs that have just been established. This Community Service Activity aims to support MSME players, nameli MSMEs in the Mertosanan Kulon, Potorono, Banguntapan Bantul areas where the majority of the population is snack entrepreneurs to increase income by sharing knowlage through assistance related to recording financial transactions and preparing financial reports related to online marketing. From this assistance, it is hoped that it can help MSME actors to compete in the market. The methods used in this service are: 1) Socialization and Coordination. 2) Data Collection. 3) Implementation of Mentoring. 4) Implementation of Training. The result of the service carried out show that the service that has been carried out has increased their skills in developing businesses for MSME actors.

Increasing Understanding of Preparation of Financial Statements in Increasing the Competitiveness of Micro, Small and Medium Enterprises in Celuk Village

Public awareness for entrepreneurship by taking advantage of existing opportunities is not followed by understanding and knowledge about the importance of managing a business well. The business community is still not aware of the importance of good financial records based on applicable standards. Recording of financial transactions is not done properly. Transactions that should be recorded may not be recorded. This underlies the socialization and education of the preparation of financial reports for micro, small and medium enterprises (MSMEs). This activity is expected to increase knowledge of the importance of compiling financial reports in running a business. Financial transactions that are arranged in good financial reports can increase the potential for MSME competitiveness.

Analysis Of The Role Of Accounting Information Systems Ineffectiveness Value And Efficiency Of Preparation Financial Reports At Spbu Office 74.916.66 Tanrutedong

This study aims to determine the role of accounting information systems in decision making and to determine the value of the effectiveness and efficiency of financial reports at the Tanrutedong gas station 74.916.66 as measured by the level of effectiveness and efficiency ratio. The data collection techniques used in this study were observation, interviews, and documentation. . The type of this research is qualitative. The data analysis technique in this research is descriptive research. The results of the research that has been carried out are the role of accounting information systems in decision making at the Tanrutedong gas station 74.916.66 Accounting information systems play an important role in producing financial report information for the benefit of external parties. The information system also collects information on financial issues for the preparation of financial reports effectively and efficiency. SPBU 74.916.66 Tanrutedong in preparing the financial reports the system module used is the SUMEH application which is an online gas station financial digitization program. The financial reports used with the accounting information system show effective and highly efficient results for the last three years, namely 2020 to 2022 at the Tanrutedong gas station office 74.916.66.

Pengaruh Profitability Terhadap Penerapan Konservatisme Akuntansi Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index

To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase

Implementasi Akuntasi Sektor Publik Dalam Sistem Keuangan Pemerintah Desa Karangrejo Tahun 2020

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

Analysis of Factors Influencing the Preparation of Financial Statements on Micro, Small and Medium Enterprises in Pangkalpinang City

Some UMKM actors routinely prepare correct financial reports based on applicable accounting standards, for various reasons including the long-standing business activities, company assets, marketing areas, customers, fairly high asset turnover, and already have human resources or employees who know how to prepare financial reports in accordance with SAK. The type of research that the author uses is a type of qualitative research - empirical. The results of the study show that the factors that influence the preparation of financial reports for UMKM businesses in the city of Pangkalpinang include the provision of information and socialization, educational background, educational level and length of business is one of the factors that influence the process of preparing financial reports.

Pendampingan Pengelolaan Keuangan Berbasis Teknologi Pada Badan Usaha Milik Desa (BUMDES) Citra Permai

BUMDesa is a business run by the Village based on the Village Deliberation and has the aim of improving the village economy. BUMDesa management cannot be separated from the preparation of financial reports. BUMDesa Citra Permai has experienced a change in membership and the addition of products and services in its economic activities so it requires assistance in BUMDesa management, especially in the preparation of financial reports. The UMRI Accounting Study Program Community Service Team provides training and assistance in preparing financial reports using the Excel For Accounting (EFA) application. Training on preparing financial reports using EFA was attended by all Citra Permai BUMDesa managers. This activity was carried out for 3 days using four methods including surveys, input/account addition, implementation and evaluation. During the implementation of the community service activities, BUMDesa managers seemed enthusiastic by providing various questions regarding transactions that might occur and how BUMDesa recognizes and records these transactions in EFA. After simulating the use of EFA, managers know the benefits and convenience of using EFA.

Kinerja penginputan transaksi akuntansi berbasis akrual secara manual pada penyusunan laporan keuangan

Performance of manually inputting accrual based accounting transactions in the preparation of financial reports. Advances in technology today greatly affects the company to move forward. Not a few applications that can help the preparation and transactions in accounting to be accurate. However, there are still many who use the manual preparation or recording method because of the high cost of the application as well as the difficulty in using the application as well as the difficulty in using the application and the factor of companies that do not have sophisticated systems. The purpose of this research is to find out how the performance in inputting manual based accounting transactions. The performance of inputting accrual based accounting transactions in the preparation of financial reports provide more comprehensive information, not only on the budget, the data produced is also more efficient data. Manually inputting accounting transactions minimize the risk of errors or confusion by financial workers related to company credibility. Manual accounting is more trusted among companies because sometimes accounting using applications or computerization can be changed by anyone without being noticed. Entering accrual based transactions manually can also help companies minimize costs, so that a small organization or small company does not have to pay to buy computerized systems and software that are quite expensive. Entering transactions manually has an important role for the company because it is a medium of communication in financial reporting

Analysis of Papua Provincial Government's Implementation of Accrual-Based Local Government Financial Reporting

This research is associative research, which aims to explain the effect of education level, work experience, training and position on the application of accrual-based financial report preparation in the Papua Province Regional Government OPD. The sample technique in this study uses nonprobability sampling with purposive sampling technique, with a population and sample size of 70 respondents. Based on the results of the t test analysis, it shows that partially the level of education, work experience, training and position have a positive and significant effect on the application of accrual-based financial report preparation. Based on the results of the F test analysis, it is obtained that the T count is 197.541> from the T table with a significance level of 000, it can be concluded that simultaneously the variables of education level, work experience, training and position have a positive and significant effect on the application of accrual-based financial report preparation in the OPD of the Papua Province Regional Government with the acquisition of the adjusted r-square value shows a number of 0.920, meaning that the variables of education level, work experience, training and position contribute 92.0% to the application of accrual-based financial report preparation while the remaining 8.0% is influenced or explained by other variables not included in this research model.

Pengaruh Pemahaman Akuntansi Terhadap Penyusunan Laporan Keuangan UMKM

This research aims to determine the influence of understanding accounting on the preparation of financial reports for MSMEs in Aru Islands Regency. This type of research is quantitative descriptive which will use primary data obtained from distributing questionnaires to MSMEs in Aru Islands Regency. The number of respondents was 79 MSMEs spread across small islands bordering the Aru Islands Regency. Testing of the hypothesis in this research was carried out using simple linear regression. From the test and analysis results, it is stated that the accounting understanding variable influences the preparation of MSMEs financial reports in the Aru Islands Regency area. Thus, it is important for MSMEs actors to understand accounting in preparing their business financial reports, because if MSMEs actors do not have an understanding of accounting, they will experience difficulties in preparing their business financial reports.

Improving Student Competence MYOB Accounting, Data Processing, and Financial Literacy at Tanjung Pinang SMK Negeri 1

The ability of students of SMK Negeri 1 Tanjung Pinang Accounting Department in the field of data processing is still very low, so it is necessary to provide training in the form of application practise using MYOB computers so as to gain expertise at the national level. The sustainability of the results of this activity is that vocational students are able to input and output financial results with the help of MYOB software. The continuation of this activity is to record finances to record financial reports. Students of SMK Negeri 1 can prepare standard financial reports for small and medium micro-financial entities in accordance with the financial reporting cycle. Students understand the accounting cycle and the preparation of financial reports according to entity financial accounting standards without public accountability. Students of SMK Negeri 1 understand the use of MYOB accounting practices from physical evidence to producing financial reports. And students are aware of the importance of using banking services and products and choosing strategies and taking risks.

The effect of individual morality, information asymmetry and organizational culture on the tendency of accounting fraud

This study aims to determine the effect of individual morality, information asymmetry and organizational culture on fraud tendencies. This research was conducted at LPD in Kerambitan District. The research method used in this study is a quantitative research method with primary data obtained from questionnaire data as measured by a Likert scale. The population of this study were LPD employees in Kerambitan District, while the sampling method used was purposive sampling with a total sample of 114 respondents. Data analysis used multiple linear regression using SPSS 26. Based on the results of the study, it was shown that individual morality has a negative influence on the tendency of accounting fraud. Information asymmetry has a positive effect on the tendency of accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. The advice that researchers can give is to internal supervisory bodies (panureksa) give warnings or sanctions to employees who have bad morals and do not apply organizational culture and always supervise the preparation of financial reports to minimize fraud in the preparation of financial reports.

Pendampingan Penyusunan Laporan Keuangan sesuai Standar Akuntansi bagi Pelaku UMKM di Jatiluhur Bekasi

In general, not all MSMEs are able to prepare financial reports in running their business. On the one hand, company owners want financial statements as a condition for bank credit. The purpose of this service is to provide an understanding of the preparation of financial reports according to accounting standards for MSMEs in Jatiluhur District, Bekasi City. The service method used is Asset Based Community Development (ABCD) through training. The dedication team empowers existing assets in the Jaliluhur Village, especially in managing their financial reports better and more accurately. The results of the dedication are that the Micro, Small and Medium Enterprises (MSMEs) in Jatiluhur District, Bekasi City, have not been fully optimal in the use and preparation of financial reports. The results of the training show that many participants initially had limitations in their ability to prepare financial reports properly and correctly. Therefore, continuous assistance and guidance is needed to improve their quality and understanding regarding financial aspects.

Implementation of Digital Marketing Strategy and Preparation of Financial Reports for Oti Snack & Catering UMKM in Cimahi City

The Small and Medium Enterprises (MSME) sector has survived the Covid-19 outbreak that has ravaged Indonesia in the last two years, including Cimahi, West Java. MSME actors were impacted by the loss of consumers; many decided to discontinue operations, financial reports were hampered, and people's purchasing power was drastically reduced. The impact causes the business to be devoid of buyers as a result of the social distancing policy, which forces everyone to confine themselves to their homes. This has undoubtedly impacted the Cimahi City MSME sector. Oti Snack & Catering, for example, is a food-related SME. Students in this UNJANI KKN program help MSME sector business actors survive this pandemic and for a long time by assisting in improving product quality, good product packaging, utilizing digital marketing through social media as a sales strategy, and utilizing digital accounting to make it easier for business actors to record and report financially.

Perspektif Model Bagi Hasil Laba Usaha Berbasis Syariah Pada Bumdes Sebagai Solusi Mitra Berkeadilan

The purpose of this study was to determine the application of the sharia-based profit-sharing model to village enterprise (Bumdes) in Banna Village, Paya Punteut Village, Muara Dua District, Lhokseumawe. Along with the establishment of Bumdes in every village in Indonesia, various operational problems have arisen that threaten business continuity. On the one hand, the existence of Bumdes is very beneficial for improving the welfare of rural communities, but on the other hand it creates various new problems. One of them is the problem of financial records and business profit sharing system. Forcing a profit-sharing model like an established company certainly cannot be done as quickly as possible because the communities and characteristics of village communities are different. Therefore, we need an approach, an appropriate model, that is familiar, but does not hinder the application of financial accounting principles/standards.The research method is descriptive qualitative. This study prioritizes a participatory approach by collecting relevant information from competent sources to be discussed together through Focus Group Discussions (FGD), observation, and preparation of financial reports with a Mudharabah contract (provit sharing). The results of the study show that the application of a sharia-based profit-sharing model requires mutual consent and agreement. In principle there should be no element of coercion and all rights and obligations must be explained in a transparent manner. There is no hidden intention to benefit either party. The principles of accountability and transparency applied by Bumdes Banna Lhokseumawe must be enforced to meet the qualifications for better accounting recording and reporting. Profit sharing is good if you use profit sharing methods, but the terms must be mutually agreed upon in writing and documented.

Are MSMEs Able to Prepare Financial Statements Following SAK EMKM?

Micro, small, and Medium Enterprises (MSMEs) are the most popular businesses by the Indonesian people and have large role, absorption of labor for the national economy. MSMEs grow and develop in areas rich with high natural and human resources rate but only 19.6% of MSMEs have implemented SAK EMKM in their financial record. The purpose of this study in Kalurahan Tridadi is to find understanding accounting, utilization of information technology, and socialization influence financial statements in MSMEs. This research uses quantitative methods with an associative approach. The study found that financial statements of MSME actors are prepared well, with socialization provided to help them understand and implement financial report preparation activities.

Perbandingan Pemahaman Penyusunan Laporan Keuangan Usaha Kecil Menengah Berdasarkan SAK EMKM

The purpose of this study was to determine the understanding of the preparation of financial reports at Gajah Farhan Bakery and UD. Blessing. This study uses a qualitative method with a descriptive approach. The subjects in this study were the business actors of the Gajah Farhan Bakery and UD. Blessings as well as being the object of this research are the financial records of the two business actors. Based on the results of the study, it was shown that the understanding of the preparation of financial reports at Gajah Farhan Bakery's Earloaf Factory was not good, but at UD. The blessing of the understanding of business actors can be said to be good. The two business actors have made financial records but are not in accordance with SAK EMKM. Equation of financial records for the two business actors has also made financial records in the form of cash-in and cash-out bookkeeping as well as debt receipts, receivables and inventories. And the difference between the financial records of the two business actors lies in UD. It is a blessing that makes financial records of the balance sheet and profit and loss, but for the Elephant Earloaf Factory it does not make financial records of the balance sheet and profit and loss.

Pendampingan Penyusunan Jurnal Khusus Penerimaan Kas dan Pengeluaran Kas berdasarkan SAK EMKM & Koperasi Pada Warung JOH Jl. Raden Fatah Kota Bengkulu

The Micro, Small and Medium Enterprises that we visited were the Warung Joh grocery business, which is located on Jl. Raden Fatah RT20/RW04 Air Sebakul, Bengkulu City. This business started as a home-based business, so it has not been systematically recorded so it has difficulty in financial management because it does not have standardized financial reports. This Warung Joh UMKM community service activity includes aspects of training in preparing simple financial reports that focus on cash in and cash out. The problems faced include aspects of the preparation of financial reports. The implementation of this activity is based on SAK EMKM and KOPERASI regarding how to compile simple financial reports for the Warung Joh micro MSME business. The type of training used is a type of qualitative research. Based on the characteristics of the problems raised by the companion, this community service is classified as a descriptive qualitative training. The data used in this study are primary data obtained directly from the UMKM, such as data from interviews with the UMKM as well as data in the form of information from daily cash-in and cash-out records. As for the secondary data obtained from books, journals, the internet that supports this research. From the results of data analysis, the results of the study show that the financial reports of UMKM Warung Joh only present the recording of daily transactions, namely cash receipts and disbursements. The results of the community service program are that business owners are provided with assistance in preparing simple financial reports such as making a special journal of cash receipts and disbursements as well as a cash ledger. It is hoped that this training can help MSMEs business owners in much better financial management