Preparation Of Statements Research Articles

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.

PENERAPAN ISAK 35 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA ORGANISASI NONLABA

The mosque is an entity that is not oriented to seek profit, one of the important aspects in managing the mosque is the financial accountability report. IAI states that there are accounting standards that are specific to the recording and presentation of financial statements of non-profit entities to realize a good form of Accountability Report. The standard that regulates the financial reporting of non-profit entities is Financial Accounting Standard No. 35 (ISAK 35). With the implementation of ISAK 35 in the presentation of mosque financial statements, the public and interested parties will get information related to the performance of mosque administrators and treasurers. The object of this research is one of the AAAA Mosques in Sidoarjo Regency. Data were collected through a series of interviews and observations and literature. Until now, the AAAA Mosque in Sidoarjo only presents simple financial reports, namely cash in and cash out reports. This study aims to simulate the preparation of the AAAA Mosque's financial statements based on ISAK 35. The financial statements produced include the Statement of Financial Position, Statement of Comprehensive Income, Statement of Cash Flows and Notes to Financial Statements.

Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Untuk Menghitung PPH Badan Terutang Pada PT Yoezhadassah

To find out whether the fiscal correction made by PT Yoezhadassah is in accordance with the applicable tax law and to find out the effect of fiscal corrections made on commercial financial statements on Corporate Income Tax payable at PT Yoezhadassah. The type of research used is qualitative using the exploration method, which is to describe a situation about to get saturated answers regarding fiscal corrections on commercial reports and the preparation of fiscal financial statements and the calculation of Corporate Income Tax at PT Yoezhadassah. Data obtained by researchers through in-depth interviews as well as documentation and observation studies. The results showed that the fiscal correction of the 2021 financial statements of PT Yoezhadassah was carried out through a negative fiscal correction of income of IDR 38,226,905,190 and expenses of IDR 39,661,451,100 on the company's income statement so that the company, which initially according to the commercial income statement, suffered a pre-tax loss of IDR 1,343,629,518 on the fiscal financial statements, resulted in a pre-tax profit of IDR 103,198,00. Corporation income tax payable by PT Yoezhadassah in 2021 is calculated based on profit from non-final income, namely income from transportation minus costs related to transportation. Corporate income tax payable in 2021 of PT Yoezhadassah after fiscal correction is IDR 21,287,761. PT Yoezhadassah in making fiscal corrections to income and expenses is in accordance with applicable tax laws. Based on the results of existing research, the advice that can be given to PT. Yoezhadassah is that as a taxpayer who earns income subject to final and non-final tax, it is advisable to make separate financial statements for final and non-final income so that the tax calculation can be done correctly. PT Yoezhadassah continues to pay attention to the recognition of costs and revenues that are final and non-final.

Optimizing Financial Auditing through Effective Audit Committees: A Comprehensive Literature Review

The proliferation of financial scandals worldwide has sparked a revolution in the way audit quality is conceived and assessed, highlighting the shortcomings of traditional approaches to the preparation and production of financial statements. Faced with this situation, the business and legal communities reacted by introducing new legislation on financial security. The new legislation shifts the focus of audit quality assessment towards an in-depth analysis of the audit process. Collective action has been taken by entrusting this task to the audit committee, which embodies the relational pivot within the control process, interacting in a concerted manner with both the internal and external audit functions. The aim of this article is to quantify the importance of setting up an effective audit committee within a company, by demonstrating the preponderance of its role as a central body in enriching and carrying out the audit mission, as part of an overall audit process.

Analisis Biaya Produksi Berbasis Pendekatan Variable Costing pada UMKM Catering Dapur Mutiara

The purpose of this research is to analyze how to estimate production costs at the Dapur Mutiara Catering business in October 2023 using a variable costing approach. Cost analysis with the variable costing method is a calculation of production costs that only includes variable cost elements. The method used in the research is a qualitative method with a case study approach. Through cost analysis and preparation of income statements, the study concludes that the sales value of Dapur Mutiara in October 2023 was Rp 20,332,000 with total variable costs to produce the products is Rp 15,113,000, thus in that period the contribution margin value was Rp 5,219,000 with a contribution profit ratio on sales reaching 25.67%. Meanwhile, the total fixed costs reached Rp 500,000, resulting in a net profit value of Rp 4,719,000. Thus, the profit target of 35% targeted by the business owner has not been achieved because the percentage value of net profit on sales is only 23.21%, this happens because the production costs are too high and the selling price is set too low

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA BADAN SIBER DAN SANDI NEGARA

The Government Accounting Standards become the benchmark in the preparation of government financial statements, so it is necessary to apply the appropriate accounting standards so that the financial reports generated can be used correctly. The 2019 Cybersecurity and National Security Agency (BSSN) Financial Report has received a WDP (Rational With Exceptions) opinion because the BSSN has not fully implemented government accounting standards, constraints in compiling financial reports, or errors in the performance of agencies. The study entitled “Effects of Application of Government Accounting Standards and Quality of Financial Reporting on Accountability of Performance of Government Institutions BSSN”, aims to find out to what extent the application of government accounting standards and the quality of financial reporting influence on accountabilities of performance of government institutions based on the problems that arise.The field research was conducted using a quantitative approach and population research is the BSSN Financial Reporting Team. The study involved 33 respondents. This research data is collected using a questionnaire method. The author uses the double linear regression test and the hypothesis test with the SPSS27 program.The results of this study lead to the conclusion that the financial reporting quality variables have a significant influence on the accountability of the performance of government agencies. Financial reporting quality variable with a significance value of 0.012 0.05 and a tstatistic value of 2.261 ttable 2.042. Different from the variable application of government accounting standards that influences but is not significant on the accountability of the performance of government agencies because it has a significant value of 0.564 0.05, and the tstatistic value of -0,584ttable 2.042.