Preparation Of Statements Research Articles

Penyusunan Laporan Keuangan UMKM Sebelum dan Sesudah Penerapan SAK EMKM Pada UD. Sahila Store

The purpose of this study is to find out what the financial statements at UD. Sahila Store and the obstacles faced in compiling financial reports and preparing financial reports based on SAK EMKM. This study uses a quantitative descriptive method in the form of numbers to prepare financial statements according to SAK EMKM. The data used in this study are primary data obtained directly from UMKM owners by conducting interviews. As for the secondary data obtained from the records made by UD. Sahila Store. The results showed that UD. Sahila Store has not implemented SAK EMKM, the author made the preparation of financial statements at UD. Sahila Store and from the results of data analysis calculations, the results showed that the financial statements. UD. Sahila Store presents its financial position in 2021 with total assets of Rp. 693.875.000,-. Profit or loss of Rp. 231.575.000,- Notes to financial statements provide an overview of UD. Sahila Store, a statement that the preparation of financial statements using SAK EMKM as the basis for the preparation used, as well as accounting policies applied and presented in the financial statements UMKM of UD. Sahila Store.Keywords: Financial Statements, UMKM, SAK EMKM

Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Pada Yayasan

This sudy aims to analyze the report according to ISAK 35 and find out the obstacles to making ISAK 35 financial statements at the Islamic Education Foundation Al-Ikhlas Raudlatul Athfal "Al-Ikhlas" Sukabumi. This research uses a qualitative method with a descriptive approach. Based on the research, nonprofit organizations such as foundations, their financial reporting refers to ISAK 35 related to the presentation of a nonprofit-oriented entity's financial statements with 5 (five) components of financial statements which include the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows and notes to financial statements. After analyzing what happened to this foundation in 2022, it did not use ISAK 35 financial statements as a financial reporting standard. However, the financial statements made are only simple, namely only recording cash in and cash out. As well as the initial transactions that occur are recorded first even though there is no cash to be issued so that accounting records are included in cash-based records. At the end of the year the records will be recapitulated and become a financial report that records income and expenses and is set aside as the remaining operational money or as a determinant of cash in the treasury during one period. And the obstacles to the preparation of financial statements in accordance with ISAK 35 in this foundation in terms of human resources factors.

Financial Reporting, Criminal-Juridical Protection, And Corruption in Albania

Purpose: The purpose of this paper is role of financial reporting and the accounting profession in the identification of corruption what is foreseen in the Criminal Code of the Republic of Albania regarding the activity of businesses that violate financial reporting in accordance with accounting standards, how they stand against each other with the aim of a true and fair view of the activities of each entity. Methods: This paper comes as an empirical study of the regulatory framework in Albania in the field of financial reporting and criminal-juridical protection provided in under Criminal Code of the Republic of Albania, as two influential indicators in the wide discussed phenomenon of corruption in our country. The study employs a combination of qualitative and quantitative methodologies. Through empirical and statistical analysis, the actuality in Albania will be understood in the trinomial of financial reporting, criminal-juridical protection, and corruption. At the end, suggestions for the main actors will be presented for the role of financial reporting in the fight against corruption and organized crime, identifying it as a main tool. Results and Discussion: Corruption and organized crime are increasingly finding themselves in many dimensions in the world of globalization and information technology development. Through the "Action plan for fighting corruption and economic crime" (2022), IFAC has provided a framework for how to improve the role of the accounting profession in the fight against corruption, aiming for alignment with the UN SDGs. In this context, Albania has also undertaken its reforms in several areas, such as in the field of financial reporting, justice, etc., focusing on strengthening institutions, increasing public trust, and involving professionals with integrity and an elevated level of professionalism. Implications of the Research: Albania has been working for a long time now to align its legislation with that of the EU, in the framework of EU Integration. Among other areas, there have been a lot of developments toward the harmonization of the legal framework in the field of accounting and audit profession regulation. One of the crucial points in financial information publication is the process of preparation and auditing of financial statements. The legal framework altogether with the reporting standards should aim to encourage the publication of a true and fair view of financial information. It is recommended that the accounting professionals should show caution to prepare financial statements in accordance with national accounting standards, or international financial reporting standards evidencing the true and fair view of the entity's activity. Originality/Value: This paper presents the effect of financial reporting and criminal-juridical protection on the level of corruption in Albania. This goal is achieved by evidencing statistical data on economic entities operating in our country, describing an analysis of criminal-juridical protection provided for in the Criminal Code in force in the Republic of Albania, as well as based on a literature studied to understand how the financial reporting of entities is an important instrument for identifying corruption and what is foreseen in this criminal offense, as a means of preventing corruption and conducting business activity in accordance with legal acts.

Enhancing Financial Statement Quality: The Moderating Role Of Coercive Pressure In Government Entities

Purpose: This study aims to examine the effect of human resource competence, accounting information system quality, and internal control systems on the financial statement quality of central government accounting entities, with coercive pressure as a moderating variable. Methodology/approach: Primary data was collected from 118 central government work units through questionnaire distribution. The data was analyzed using the Partial Least Square (PLS) statistical technique to examine the relationships between variables. Findings: Human resource competence, accounting information system quality, and internal control systems are proven to be factors that can affect financial statement quality. Coercive pressure can strengthen the effect of accounting information system quality on financial statement quality, but it cannot strengthen or weaken the effect of human resource competence and internal control systems. Practical implications: Enhancing the competence of financial statement preparers, utilizing accounting information systems, and implementing effective internal control systems should be encouraged to improve the quality of central government financial statements. Coercive pressure must be responded to properly by utilizing the advantages of accounting information systems. Originality/value: The examination of coercive pressure in moderating the factors affecting the financial statement quality is the novelty of this study.

DESAIN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA BUDIDAYA IKAN MUJAIR (STUDI KASUS PADA UD BLESS)

UD Bless is an entity that runs a mujair fish farming business. The fish farming process starts from nursery or spawning, hatchery, enlargement until the fish is ready to be harvested/sold. This business is located in Eris Village, Eris District. In running its business, UD. Bless has not carried out financial management in accordance with applicable standards due to limited knowledge or understanding of proper financial management. The purpose of this research is to compile UD's financial statements. Bless in accordance with SAK EMKM. This research was conducted at UD. Bless. Research data obtained from primary and secondary sources. The analysis tool used is descriptive analysis. The findings obtained after conducting research are UD. Bless has not prepared financial reports and still conducts simple financial records. The financial statements made by researchers for UD. Bless in accordance with SAK EMKM which consists of Income Statement, Statement of Financial Position, and Notes to Financial Statements. Researchers recommend to UD. Bless in order to use the financial statements that have been made as guidelines for the preparation of financial statements in the following periods.

Optimization of Blending Ratio of Emmer Wheat Flour, White Sesame Powder and Sweet Potato Leaves Powder to Produce Nutrient-Dense and Sensory Acceptable Gruel

ABSTRACT This study focuses on optimizing the blending ratio of Emmer Wheat Flour (EWF), White Sesame Powder (WSP), and Sweet Potato Leaf Powder (SPLP) to improve the nutritional and sensory properties of gruel for children up to 2 years of age. Thirteen formulations were created with the help of D-optimal mixture design (Minitab Ver. 19.2), considering EWF (70–80%), WSP (10–20%), and SPLP (5–10%). The resulting gruel underwent analysis for proximate, mineral, functional, anti-nutritional, and sensory properties. Graphical optimization revealed that a blend of 71.30% EWF, 20% WSP, and 8.70% SPLP yielded nutrient-enriched gruel with high sensory acceptability (Desirability: 0.85). This optimized gruel contains essential nutrients, including fat (8.35%), protein (15.058%), fiber (8.27%), carbohydrates (62.073%), energy (425.91 kcal/100 g), and minerals (Fe: 9.17, Zn: 3.79, Ca: 393.027 mg/100 g). Overall, the study concludes that EWF, WSP, and SPLP-based gruel can effectively address protein-energy malnutrition and iron deficiency in infants. Novelty Impact Statement Preparation of gruel from the locally available and cost-effective materials are considered in this study. Preparation of the gruel from the emmer wheat, sesame powder and sweet potato leaves powder is not reported yet. The SPLP is rich in different nutrients, and they are the waste produced in the production system. So, using these locally available ingredients to alleviate malnutrition is very important.

Application of Preparing Financial Reports for Micro, Small and Medium Enterprises Based on Entity Accounting Standards Without Public Accountability (SAK ETAP)

Financial Accounting Standards for Entities Without Public Accountability are standards for preparing financial reports for MSMEs with the aim of making it easier for creditors and investors to view financial reports so that MSMEs can get loans to increase capital and make their business more advanced. The implementation of the preparation of financial statements by UD. X is not in accordance with the financial statements based on SAK ETAP. The purpose of this study is to find out (1) What are the obstacles faced by UD. X in compiling financial reports based on SAK ETAP (2) What are the impacts of not compiling financial reports based on SAK ETAP (3) Implementation of financial statement preparation at UD. X. This research uses qualitative method with case study method. The techniques used for data collection are interviews, observation, and documentation. The results of this study are (1) Lack of human resources so that they cannot prepare financial reports properly and correctly (2) Owners do not understand the importance of financial statements properly so they cannot make the right decisions (3) Recording of financial statements is recorded simply, not yet based on SAK ETAP.

IMPROVEMENT OF ACCOUNTING ACCORDING TO NATIONAL STANDARDS AND METHODS OF INTERNAL CONTROL WITH THE PURPOSE OF COMPILING RELIABLE FINANCIAL REPORTING OF SMALL ENTERPRISES AND PREVENTING BANKRUPTCY

Purpose. The purpose of the research, the results of which are presented in this article, is to improve accounting according to national standards and internal control methods in order to prepare reliable financial reporting of small enterprises and prevent their bankruptcy. Method. During the performance of the work, general scientific methods (induction, deduction, abstraction, analysis, synthesis, modeling, analogy) and special research methods (inventory, observation, survey, verification of documents for form, essence and content, arithmetic verification, counter-verification, financial analysis). The results. The work improved the method of conducting internal control of the preparation of financial statements of a small enterprise, which includes an internal control test, a general plan for conducting internal control, an internal control program, and working documents of the internal controller. Forms of information on the formation of assets and liabilities of the Balance Sheet and the Report on the financial results of a small enterprise are also proposed, which are developed on the basis of accounting registers, namely information 1 m, 2 m, 3 m, 4 m and 5 m. Scientific novelty. Forms of documents on the formation of assets and liabilities of the Balance Sheet and the Report on the financial results of a small enterprise have been developed. The method of conducting internal control of the preparation of financial statements of a small enterprise has been improved. Practical significance. The proposed method of conducting internal control of the preparation of financial statements of a small enterprise will make it possible to cover all aspects of accounting according to national standards, will allow timely detection of violations in the accounting policy and prevent bankruptcy of the enterprise. The use of the proposed document templates for the formation of assets and liabilities of the Balance Sheet and the Report on the financial results of a small enterprise will help to reduce the time for data processing and the formation of financial statements, minimize the duration of accounting document preparation, and also prevent errors in the document flow and timely diagnose the probability of bankruptcy, which in turn will increase efficiency further activities of the enterprise.

BUMDesa Financial Accountability: What is The Role of BUMDesa Accounting and Implementation of SAK ETAP?

The existence of BUMDesa can save the country from the economic crisis, as seen from the absorption of the number of workers in several provinces in Indonesia and the number of turnover that has successfully contributed to the village's original income. However, the operational sustainability of BUMDesa is caused by the lack of quality of BUMDesa's financial statements. There are still some BUMDesa that do not make financial statements because of the manager's lack of understanding of accounting literacy. So it often happens that some BUMDesa experience not developing in their business activities and BUMDesa development funds are not optimally functioning. This study aims to determine the existence of BUMDesa financial accountability in terms of the role of accounting and implementation of SAK-ETAP. How is the understanding of BUMDesa managers regarding accountability embodied in financial statements currently the role of accounting is likened to an antecedent to the growth of BUMDesa. Measurements are carried out based on the size of BUMDesa, the manager's educational background, and the provision of information and socialization of SAK-ETAP. In this study, theoretical studies will also be studied on how the preparation of BUMDes financial statements is applied to SAK-ETAP. This research uses a type of qualitative research using a descriptive approach based on phenomenology. This study's results show that accounting's role is very important in the success of BUMDesa in conveying its financial accountability. Socialization related to accounting literacy as well as financial literacy and assistance are also needed by most BUMDesa.

The concept of professional judgment of accountant: concept, essence and content

Object: The study aims to consider one of the accounting tools — the professional judgment of an accountant and to generate the most suitable definition from the point of the authors` view for this economic category.
 Methods: The studies have used comparative, logical analysis, typology and grouping, methods of induction and deduction. To ensure the reliability of the study, the literature review utilized the works of various renowned authors on accounting. The comparison of various findings of different studies were scrutinized and based on the analysis of professional judgment resources, a definition of the phenomenon was proposed. IFRSs, which require professional judgment of an accountant, have also been studied and the rationale for the study of the essence of this economic category has been provided.
 Findings: Various approaches of authors related to the concept and classification of accountant's professional judgment were analyzed, and the author's definition of this economic category was formed. The question of the place and role of professional judgment as one of the accounting tools in the accounting system is considered. Justifications are given about its use for measuring accounting objects, reflecting the facts of economic activity of subjects and pre senting financial information to users for correct decision making within the framework of the current accounting standards. The need to analyze the accountant's professional judgment as the main category of accounting theory and develop the concept of professional judgment was justified.
 Conclusions: Professional judgment of the accountant is one of the important economic categories of accounting, which in the current realities plays an important role in the preparation of financial statements of the company and its disclosure, which depends on education, special knowledge of the specialty, experience and other personal characteristics, also on the information on the situation to be solved.

Pengaruh Persepsi Pelaku Usaha Mikro Kecil dan Menengah Tentang Penyusunan Laporan Keuangan UMKM Berdasarkan SAK – EMKM Terhadap Penggunaan Informasi akuntansi perpajakan (Studi Kasus Pelaku UMKM di Desa Perkebunan Ramunia)

The purpose of this research is to determine whether the Perception of Micro, Small, and Medium Enterprises (MSMEs) Regarding the Preparation of Financial Statements for MSMEs Based on SAK-EMKM Has an Influence on the Use of Tax Accounting Information. The research approach used by the researcher is associative quantitative research. The population in this study consists of 100 Micro, Small, and Medium Enterprise operators in the Ramunia Plantation Village. Meanwhile, the sample used in this study is 99 micro, small, and medium enterprise operators. The sampling technique used in the research is random sampling. The results of the research based on the regression equation above can analyze the influence of each independent variable on the use of accounting information, namely: the constant figure of 13.320 states that if the independent variable, namely the Perception of Micro, Small, and Medium Enterprises, is in a constant or unchanged state, then the Use of Accounting Information (Y) is 13.320. Based on the research, it can be concluded that the hypothesis testing partially for each independent variable against the dependent variable is as follows: The significance value for the Perception of Micro, Small, and Medium Enterprises is 0.872. This value is smaller than the significance level = 0.05. Based on the criteria above, the value of 0.872 > 0.05, so H0 is accepted and Ha is rejected, meaning that the Perception of Micro, Small, and Medium Enterprises does not affect the use of tax accounting information. This lack of influence is caused by the inability to recognize and interpret understanding of tax accounting information properly, the uncertainty of laws and taxes that often change, and the non-compliance of tax information.

Pemahaman Pendapatan, Pengeluaran dan Penyajian Laporan Keuangan dalam Yayasan Pendidikan Islam dengan Penerapan ISAK 35

This study aims to determine the form of recording income, expenses and presentation of the foundation's financial statements carried out at the Khadimul Ummah Islamic Education Foundation Kajang Kab. Bulukumba and to find out the foundation's understanding of the application of ISAK 35 standards in disclosing financial statements at the Khadimul Ummah Islamic Education Foundation. This research is a type of qualitative research with a case study approach. The object of research is located at the Khadimul Ummah Islamic Education Foundation, Lembanna Village, Kajang District, Bulukumba Regency. The data used is a type of primary data obtained through the interview data collection method. The data analysis used consists of data reduction stages, presentation of research results, and conclusion drawing. The results showed that the form of recording income and expenses of the Khadimul Ummah Islamic Education Foundation is still very basic and simple, namely only reporting income and expenditure transactions and has not implemented the accounting standards in the preparation of financial statements issued by the current DSAK (Financial Accounting Standards Board), namely ISAK 35. The implication of this research is to provide information related to the presentation of financial statements and as a comprehensive reference for further research, especially on financial statements for non-profit organizations or entities in the future.

The Ability of Control Variables Morality and Environmental Pressure on Decision Making in Maintaining Business Sustainability

Research Purposes: The purpose of this study is to test and analyze the direct and indirect relationships between the variables of decision-making quality and business sustainability.
 Research Methods: The research used quantitative methods, with SEM-PLS analysis test and data collection techniques using simple random sampling survey.
 Research Originality: This study develops previous research, by adding morality variables as new variables in the hope that it can make an important contribution to business organizations in Indonesia.
 Findings: The findings of this study conclude that the quality of decision-making has a significant effect on business sustainability and the variables of morality control and environmental pressure are found to be able to control the strong relationship between the variables of decision-making quality and business sustainability.
 Implications: These findings remind all interested parties in the preparation of financial statements that accounting morals and ethics are essential to ensure the integrity, reliability, and transparency of financial information produced by accounting professionals that is useful for stakeholders in decision making.
 Limitations: In this study, the sample used was only selected based on the simple random sampling method, so the detailed criteria of the respondents used (accounting managers) were not specifically targeted at one of the industries in the Yogyakarta area.

Pengaruh Pemahaman Akuntansi, Persepsi Pelaku, Omset dan Besaran Modal Terhadap Penyusunan Laporan Keuangan pada UMKM di Kota Jambi

MSMEs have a considerable role in the economy in Indonesia, which was proven during the Covid 19 pandemic crisis, where in the midst of that crisis MSMEs were able to survive. Apart from that, MSMEs also have their own problems, especially internal problems related to recording financial statements. This study aims to analyze the influence of accounting understanding, actors' perceptions, turnover and amount of capital on the preparation of financial statements for MSMEs in Jambi City. This study uses primary data obtained by distributing questionnaires to MSMEs in the field of trade and industry in 11 districts in Jambi City. This study selected 100 samples with determination using stratified random sampling. This study used Multiple Regression Analysis method with SPSS 26. The results of this study show that the understanding of accounting, turnover and amount of capital affect the preparation of financial statements in MSMEs, while the perception of actors does not affect the preparation of financial statements in MSMEs.

Conceptual Model of Financial Ratios in Detecting Fraud in Local Government Financial Statement

The preparation of a local government financial statement must be free from fraud, so local governments need to ensure that there are no elements of material misstatement in the preparation of financial statement. This research aims to propose a conceptual model of the influence of financial ratios which includes the quick ratio, current ratio, working capital to total assets ratio, debt-to-equity ratio, and debt to capital assets ratio which have the potential to detect fraud in local government financial statements. The method used in this research combines four concepts in one conceptual model framework. It is hoped that this research's conceptual model can become a method used in local government agencies to detect fraudulent financial statement through financial ratios.

PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM PADA CV. MALABO ARSITEK MAKASSAR

This research aims to analyze the implementation of SAK EMKM in the preparation of financial statements for UMKM at CV. Malabo Arsitek Makassar. The data collection method used is triangulation, which is a combination of interviews, observations, and documentation. The types and sources of data used are primary and secondary, while the analysis method follows the approach proposed by Miles and Huberman. Based on the research findings, it can be concluded that the application of SAK EMKM in the preparation of financial statements by CV. Malabo Arsitek does not adhere to the appropriate SAK EMKM standards. This is attributed to the inadequacy of human resources responsible for managing the financial reports of CV. Malabo Arsitek. Additionally, the incorrect format of the financial statements has led to incomplete financial reporting. Therefore, the author recommends that CV. Malabo Arsitek improve the quality of its human resources, especially those involved in financial report management, by studying and understanding SAK EMKM. Furthermore, they should promptly adopt a financial statement format that complies with the applicable standards.

PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA TOKO BERDIKARI DI KABUPATEN TAKALAR

This study aims to determine the preparation of financial statements based on SAK EMKM at self-sufficient shops in Takalar Regency. This research is a case study at an independent shop with qualitative data types. The variable in this study is the Financial Statements Based on SAK EMKM. The population and sample in this study are independent shops in Takalar district. Data collection techniques are carried out using documentation. Data analysis techniques were carried out by (1) Designing account codes and names, (2) Making an initial trial balance of independent shops as of June 30, 2021, (3) Collecting transactions that occurred from July 1 to July 31, 2021 at independent shops, (4 ) Recording financial transactions of independent shops to journals, (5) Posting transaction journals to general ledgers, (6) Making a trial balance as of July 31, 2021, (7) Making a trial balance after adjustments/work balance, (8) Preparing financial reports (profit and loss and statement of financial position), (9) Make a closing journal and post it in the general ledger, (10) Make a trial balance after closing. Based on the results of the data anallysis carried out, it is known that Toko Berdikari has not had financial reports in accordance with existing accounting standards. This store only keeps daily records in recording daily financial transactions in the store. This indicates that the store has not implemented the recording of financial statements in accordance with Financial Accounting Standards.Keywords: Financial statements, SAK EMKM

Implementation of Financial Reports Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at the Henku Mere Store

Financial reports for MSMESs are important information to achieve the success of a business. The purpose of this study is provide an overview and iinformation that can help MSME shop owners, namely the Accounting Standars for Micro, Small and Medium Enterprises (SAK EMKM). The research object is the Henku Mere shop which is engaged in tranding, namely buying goods and reselling them to consumers. This study uses a qualitative method. The type of data used by the author in this study is primary data inthe form of interviewa and secondary data in the form of sales transaction dokuments, purchases and a brief history of the Henku Mere store. Data collection technicques that the authors did in this study were interviews and direct observation. The results of the study show that Henku Mere store has not prepared and produced financial reports based on SAK EMKM. The entity uses only recorded notes so that information on sales of merchandise and purchasesof merhandise inventory, whererevenue minus expenses equals profit. As for the preparation of the financial statement and notes to the financial position, income statement and notes to the financial statements for the current period January to March 2023.

Formation of reporting information on the obligations of organizations: modern problems and new approaches

The article presents the results of a study of methodological approaches to disclosing information about the obligations of organizations in financial statements. Both modern problems of these approaches in current regulatory documents and prospects for solving these problems in the course of further development of Russian accounting standards are considered. The article compares the regulations for the formation of reporting information on the obligations of organizations in PBU 4/99 “Accounting statements of an organization” and Order of the Ministry of Finance of Russia No. 66n dated July 2, 2010 “On the forms of accounting statements of organizations”, as well as in the Draft FSBU 4/2023 “Accounting (financial) reporting”, designed to replace the current regulatory documents on the preparation of financial statements. An analysis of the terminological space in the field of disclosure of information about obligations was carried out, the composition of indicators of obligations regulated in existing regulatory documents and in draft new standards was analyzed. The requirements for the composition of obligations in the draft FSBU 4/2023 “Accounting (financial) reporting” and the regulations regarding financial obligations in the draft FSBU “Financial Instruments” are compared. Problematic aspects of the formation of reporting information on the obligations of organizations are identified, recommendations for solving problematic aspects in the process of further improving Russian accounting standards are substantiated.

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.