Preparation Of Statements Research Articles

Does the adoption of extensible business reporting language impact the quality of financial reporting? The mediating role of the e-disclosure system

The study aimed to demonstrate the mediating role of the e-disclosure system (E-DS) in the relationship between the extensible business reporting language (XBRL) and the quality of financial reporting (FRQ), for the Jordanian companies listed at the Amman Stock Exchange (ASE). This study uses AMOS to perform structural equation modelling to analyze the data; survey data was gathered from 284 respondents working across various industries and sectors listed at the ASE; 229 usable responses were received. This study finds that XBRL is positively associated with the FRQ. Further, it is found that E-DS positively influences FRQ and plays a mediating role in the connection between XBRL and FRQ. The results of this study are expected to be of high quality regarding the preparation and presentation of financial statements by XBRL. Also, the study’s findings make original contributions to developing countries other than Jordan, which are expected to benefit.

МЕТОДИ ОБЛІКУ З МЕТОЮ СКЛАДАННЯ ФІНАНСОВОЇ ЗВІТНОСТІ: НАЦІОНАЛЬНИЙ ТА МІЖНАРОДНИЙ АСПЕКТИ

The article examines accounting methods for the purpose of financial reporting using the example of national and global application of rules and standards. General research methods were used: analysis, synthesis, comparison and grouping, schematic display of results. The research methodology takes into account a generalization of domestic and foreign features of accounting methods and methods for preparing financial statements, scientific analysis of standards of accounting methods, fundamental provisions of economic theory, accounting and reporting. A comparison of accounting approaches according to NP(S)BU 1 "General Requirements for Financial Reporting" and International Financial Reporting Standards IAS 1 "Presentation of Financial Statements" was carried out to assess the state of national accounting methods with world practice. Separate measures are proposed to systematize methods for preparing financial statements. The need to take into account the characteristics and essence of individual species using the modeling method is substantiated, which will allow generating reporting in conditions close to international standards. The results of the study can be useful for further approximation of the conditions and features of the application of accounting and reporting methods according to national to international standards. The study analyzed and summarized the state of regulatory regulation of the application of accounting methods for the preparation of financial statements, taking into account national and international aspects. It has been determined that the accounting method is a system of interrelated methods and techniques for displaying the value of objects. Accounting methods are general scientific and specific, and it is the latter that are the object of regulatory regulation at both the national and international levels. It is noted that national accounting standards should take into account all methods that contribute to the preparation of financial statements close to international standards. For the current state of accounting science and practice, taking into account the achievements of foreign standards of accounting and reporting, the most practical direction of improving methods is the use of the modeling method. The issues of accounting and reporting need further study through the prism of the elements of the accounting method reflected in the accounting policy.

PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN MANAJERIALTERHADAP MANAJEMEN LABA DIINTERVENING ASIMETRI INFORMASI

Earnings management is an activity carried out by management by interfering in the preparation of a company's financial statements for the benefit of the company or individuals. The practice of earnings management can be detected using the financial performance approach, managerial ownership, and information asymmetry. This study aims to examine the effect of managerial ownership, information asymmetry, and profitability on earnings management carried out by companies. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the expected research results in this study are: (1) Financial performance has a significant effect on earnings management; (2) Managerial ownership does not have a significant effect on earnings management; (3) Financial performance has a significant effect on information asymmetry; (4) Managerial ownership does not have a significant effect on information asymmetry; (5) Information asymmetry has an effect on earnings management; (6) Financial performance has an indirect effect on earnings management practices mediated by information asymmetry; (7) Managerial ownership has an indirect effect on earnings management practices mediated by information asymmetry

Training on Preparation of Simple Financial Statements and Marketing Strategies for Cendol "Men Tablen"

Business in the cendol sector opens up economic opportunities for many housewives to increase their family income. With relatively small capital and flexible working hours, many mothers can get involved in the cendol business as a way to support their family's financial needs. Through community service activities, cendol MSMEs receive education and training that helps them understand and apply modern marketing strategies, so that they can increase their competitiveness and business growth. The first obstacle is limited capital so that the production process is still limited. Second, this group has never made a financial report so that the development of the business or performance of this group cannot be known. Third, the distribution and marketing of products are still carried out conventionally. Partners do not yet have a qualified marketing strategy, resulting in the coverage of the product market share being very minimal. The advancement of digital technology in the era of globalization without being balanced by the ability to utilize advances in science and technology has hampered business development. The conclusion of the implementation of this community service is 1) Cendol Men Tablen UMKM does not yet have adequate financial transaction records, as well as the desire to expand market share, 2) Socialization related to marketing strategies based on Marketing Mix is considered appropriate to the needs of partners, and 3) Cendol Men Tablen UMKM experiences difficulties in meeting the needs of production support facilities due to limited capital.

A Proposed Model to Measure the Impairment Value of Fixed Assets with the Need for Tax Recognition

International accounting standards require, in particular the impairment of (36) asset value standard No (31), re- evaluation of assets to display the value of fair value as the replacement value at the end of the period or fiscal year of the disclosure of assets, real value, the represent philosophy of accounting to relevant of different models to call the fair values, especially in case of using methodology - based pricing capital asset model. The researcher presented a model for measuring the impairment of the book value of assets form, which contributes to the measurement of accuracy of the fixed measurement of accounting income and taxable income help guide the preparation of financial statements in the presentation of fixed assets as fast as they converge with the fact that revenue and economic benefits of the asset in the financial period is ending. Because the accounting incases always different on taxable income for the application of the income tax act, although the act, to impose tax in net profit, which present the income statement prepared in accordance with the Egyptian accounting standards, but on grounds of maintaining the public revenues of ministerial decisions were issued contrary to that application and became the standard (31) can’t be applied when determining the tax base. Which led to a loss in its submission for income tax, which is a clear challenge, there is no application of some financial standards, which is what the researcher tried to show. He presented it to determine the tax impact of not applying the standard.

Evaluation of the Application of the Interpretation of Financial Accounting Standard Number 35 on the Preparation of Financial Statements of Non-Profit Oriented Entities at the Hermon Tolombukan Child Development Center

Evaluation of the Application of the Interpretation of Financial Accounting Standard Number 35 on the Preparation of Financial Statements of Non-Profit Oriented Entities at the Hermon Tolombukan Child Development Center

Adoption of International Public Sector Accounting Standards and Financial Reporting Quality in Universities in Rivers State

In spite of the adoption of International Public Sector Accounting Standards (IPSAS) in Nigeria, it appears that significant progress has not been made by public sector organisations in its implementation. The purpose of this study was to investigate the extent to which the adoption of IPSAS has influenced financial reporting quality in universities in Rivers State. Cross sectional survey research design was used for the study and the area of the study was Rivers State, Nigeria. The population of the study was 37 senior Accounting Personnel from the three universities studied. The entire population of 37 was used as sample, hence census was employed for the study. The instrument used for the collection of data was a self-structured questionnaire developed using a four-point rating scale of Very High Extent, High Extent, Moderate Extent and Low Extent. The instrument was validated by two Business Educators and one Measurement and Evaluation expert, all from the Faculty of Education, Rivers State University. The reliability of the instrument was determined using the test re-test method; this was done through the Pearson Product Moment Correlation Coefficient (PPMCC) and a reliability coefficient of 0.96 was obtained. Data was analysed using mean and standard deviation while the hypothesis was tested using one-way Analysis of Variance. Based on the results of the study, it was found that the adoption of international public sector accounting standards has influenced financial reporting quality in universities in Rivers State albeit to a moderate extent. The study further found that there was significant difference in the mean score of Senior Accounting Personnel in the three universities on the extent to which financial performance, financial position and cash flow standards have influenced financial reporting quality in universities in Rivers State. The study concludes that universities in Rivers State are still at an elementary stage of the adoption of IPSAS in the preparation of financial statements and as such the quality of their financial statements cannot be reasonably assured. One recommendation made, amongst others, was that Accounting Personnel of universities in Rivers State, especially those handling Final Accounts, should be made to undergo thorough training on IPSAS to enhance their financial reporting skills; the training should be practical and not theory-based and experts who have been involved in the successful implementation of IPSAS should champion the process.

피해자 진술 제도를 둘러싼 영미권의 논쟁과 그 정책적 함의

This study aims to examine the potentially controversial elements of the current victim statement system in Korea and to find solutions to them so that the system can develop in the right direction. The potential issues under discussion are drawn from the experience of Western societies, particularly the Anglo-American region. The main concerns of this article include the following issues: the conditions of acceptable statement content, the issue of allowing victims' sentencing opinions, the permissibility of references to victims' values and characteristics, the form of delivery of victim statements (oral statements, written statements, proxy statements by third parties, standard forms, etc.), the use of video or music in victim statements, and the right of the defendant to cross-examine victim’s statement. The debates and policy implications of each of these topics are organized through two frameworks: an instrumental model, which focuses on the impact of victim statements on sentencing, and an expressive model, which focuses on the victim's well-being and communicative abilities. The analysis found that the controversy and confusion surrounding the victim statement system stems in part from a lack of clarity on the purpose of the system and inadequate practical guidance for its operation. Based on this discussion, this article suggests that the following are important considerations for proper operation of victim statements: clarifying the purpose of the system and providing adequate guidance to victims; limiting prejudicial and inflammatory statements and expressions; exploring non-adversarial and eclectic approaches to the issue of a defendant's right to cross-examine a victim about his or her statements; involving victim support workers in the preparation of victim statements; and ensuring that victim statements are oriented toward victim restitution and healing.

Validity of the Certificate of Inheritance Rights Made by a Notary

This scientific paper reviews the position of a Notary in helping to resolve inheritance cases through the preparation of an inheritance statement that reflects the official duties as a factual instrument used to protect the perfection of the inheritance and the use of materials that explain who the heirs are and how much each heir's share is. One of the factual instruments that reports a person as a recipient of inheritance is the Inheritance Deed. An inheritance deed is needed by the recipient of the inheritance in managing the transfer of rights to the inheritance to distribute the inheritance. Inheritance deeds for Indonesian citizens of Chinese (European) descent are made by a Notary, so that the form of the deed can be made in the form of a Partial Deed and an Ambteliijke Deed because both forms of the deed are together forms of authentic deeds that can be made by a Notary and the regulations binding on the making of the deed do not clearly explain the form of an authentic deed that is prioritized for making an Inheritance Deed. Both forms of the Deed also have full checking authority. The inheritance deed corrects the Notary's legal opinion based on the actual legal reality. Although there are no provisions regarding the presence of all recipients of the inheritance, a notary cannot harm the rights and benefits of recipients of the inheritance who do not appear in the deed making process.

Pelatihan Pengelolaan Keuangan pada Kelompok Tani Sayuran di Desa Lingga Tiga

One of the problems that often occurs in oil palm farmer groups is limited business development capital and financial management that is still not well organized. Based on these problems, the training implementation team raised the theme of financial management procedures in vegetable farmer groups in Lingga Tiga Village. The team will provide a simulation of making a feasibility proposal for a vegetable business and business and training in the preparation of vegetable business financial statements. By carrying out several programs in this training. It is hoped that farmers can improve the knowledge of financial management carried out by vegetable farmers.

The Effect of Human Resource Experience on the Quality of SKPD Financial Statements with the Government's Internal Control System as a Moderating Variable

The purpose of this study is to test the influence of human resource experience on the quality of SKPD financial statements with the government's internal control system as a moderating variable. This type of research uses explantory with the use of a quantitative approach. The population in this study is 38 Regional Apparatus Work Units (SKPD) that have general functional positions in the preparation of financial statements in the West Java Provincial Government. The method of determining the sample is the census method so that the entire population is used as a research sample. The data in this study are primary data and data collection techniques using questionnaires. Hypothesis testing uses the Moderation Regression Model with the help of the Statistical Product and Service Solution (SPSS) version 25 program. The results of this study prove that human resource experience has a positive and insignificant influence on the quality of SKPD financial statements, and the government's internal control system is unable to increase the influence of human resource experience on the quality of SKPD financial statements. It is hoped that there will be improvements in government apparatus, as well as leaders to always provide support and evaluation of employees and experience in creating a supportive work environment to improve the quality of SKPD financial reports through education and training.

Analisis Penerapan ISAK No.35 Laporan Keuangan Entitas Non Laba Pada Masjid Agung Surakarta

The purpose of this study is to find out the form of financial statements and to find out the implementation of ISAK No.35 in the Financial Statements at the Great Mosque of Surakarta. The method used is descriptive qualitative data analysis. The data source uses primary and secondary data collected by researchers using interview, observation and documentation techniques. The researcher conducts data analysis by collecting data, reduce, presenting with the final stage of drawing conclusions. The results of the study show that the financial records of the Great Mosque of Surakarta are known to have a surplus and cash deficit every month. Analysis of the implementation of ISAK No.35 for the preparation of mosque financial statements was not found in the presentation standards carried out in 2023. At the end of the research to prepare the financial statements of the Great Mosque of Surakarta through the implementation of ISAK No.35, a more structured and detailed financial report was made for the entire mosque's finances, not only in terms of cash income and expenditure in the research.

АНАЛИТИКА И КОНТРОЛЬ ФИНАНСОВОЙ БЕЗОПАСНОСТИ В УСЛОВИЯХ ЦИФРОВОЙ СРЕДЫ: МЕТОДЫ АНАЛИТИЧЕСКИХ ПРОЦЕДУР И ИСКУССТВЕННОГО ИНТЕЛЛЕКТА

The article presents a generalized approach to the content of analytical procedures that provide diagnostics and control of the financial security of a company from the perspective of corporate fraud risks. Modern methods of empirical diagnostics of financial security using information resources and artificial intelligence, based on the concepts of professional auditing standards and preparation of financial statements, are disclosed.

PENERAPAN ISAK 35 TAHUN 2019 SERTA RELEVANSINYA DENGAN PSAK 69 AGRIKULTUR ATAS ASET BIOLOGIS TERHADAP PENYAJIAN LAPORAN KEUANGAN KELOMPOK TANI (STUDI KASUS PADA KELOMPOK WANITA TANI MAWAR KOTA KEDIRI)

This study discusses the application of ISAK 35 on the presentation of the financial statements of nonlaba entities and its relationship with the application of PSAK 69 agriculture in the form of plants in the category of consumable biological assets (CBA), namely hydroponic melons. The purpose of the study was to determine the application of PSAK 69 Agriculture to assess biological assets owned by KWT Mawar and its presentation in the financial statements in accordance with ISAK 35 for nonlaba entities. The location of the study was conducted on the Mawar Women Farmers Group (KWT)in the area of Kampung Tani, Kleco, Jamsaren, Kediri. This type of research is descriptive quantitative with primary data sources. Data collection techniques used are interviews and direct documentation. Analytical techniques used are the collection, grouping, and analysis of data and conclude the results of research. The results showed that there has been no application of ISAK 35 for the preparation of financial statements because the entity only presents cash mutations, and there has been no application of PSAK 69 Agriculture on biological assets of KWT Mawar due to the lack of knowledge of the board in the field of accounting. All costs for the production of agricultural products are considered expenses. Non-presentation of financial statements causes the surplus received can not be clearly known. The holding of accounting training is needed as the first step for KWT Mawar to prepare an accountability report on its business activities.

Preparation of Financial Statements in Accordance with SAK EMKM in the UD Restu Jaya Cracker Business, Puger District, Jember Regency

This study aims to analyze the application of financial accounting standards for micro, small and medium entities (SAK EMKM) at UD Restu Jaya Puger. This research was conducted on MSMEs engaged in production, namely cracker production. This research uses a qualitative method with a type of descriptive approach. This research was carried out by obtaining data through observation, interviews and documentation. The results of this study show that UD Restu Jaya in its financial records is still manual and simple, because the owner has not understood how to prepare financial statements in accordance with SAK EMKM and there has been no socialization received related to the SAK EMKM that has been determined. This research is expected to provide information for MSME owners in implementing financial statements in accordance with SAK EMKM.

The evolution of the financial performance statement within the framework of the concept of sustainable development

The subject of the article is the development trends of the financial results statement. The study is based on the analysis of documents regulating the preparation of financial statements according to Russian and international standards, as well as the main provisions of the concept of sustainable development. The features of the financial results statement effective in 1996 are presented. The article substantiates significant changes in the income statement from 1996 to 2023. The main documents regulating the presentation of financial performance report indicators are highlighted. An analysis was carried out of the appearance of indicators reflecting the result of the revaluation of fixed assets and intangible assets and the total financial result of the period. Changes in the financial results statement introduced in the reporting generated from 2025 are highlighted. A conclusion is drawn about the advantages of bringing domestic reporting forms closer to IFRS. The need to include expenses in line with the concept of sustainable development in the financial performance report has been identified. The importance of reflecting the elements of the concept of sustainable development should be reflected in the accounting (financial) statements is substantiated. The foundations for the development of accounting (financial) reporting in our country are determined: IFRS and the concept of sustainable development.

Analisis Penyusunan Laporan Keuangan Guna Mengembangkan Usaha Mikro,Kecil, dan Menengah (UMKM) dalam Etika Keuangan

Micro, small, and medium-sized financial reporting (UMKM) can build confidence and credibility in external actors, such as banks, investors, and governments, so that they can acquire the working capital and investment they need to thrive and thrive. If financial statements exist, they can serve as a "test tool" for accounting functions, but over time, financial reports become the basis for determining or evaluating the financial position of an UMKM. Financial statements can also be used to assess the performance of a UMKM or to measure the ability of the UMKM to meet its obligations in the short and long term.This writing uses qualitative research methods that involve data collection based on in-depth searches of literature and library sources. Data is collected from reports, textbooks, academic journals, and related articles.The preparation of accurate financial statements and in accordance with the principles of financial ethics is an important step in the development of UMKM. With clear and accurate data, business owners can find improvements such as cost management and improved operational efficiency. It helps in better decision-making, which can increase the profitability and sustainability of UMKM. Focus on developing responsible financial management practices, such as prudent use of funds and transparency. UMKM can build a strong and sustainable reputation by paying attention to social and environmental aspects. In order to support business growth and overall progress, the financial reporting process must be continuously improved to comply with the principles of financial ethics.Good reputation and trust are the key to getting extra funding.

Evaluation of the Implementation of Credit Sales System Procedures

Credit sales are a method used by many companies to increase sales volume by allowing customers to pay for products or services in stages. In an accounting context, credit sales systems require accurate recording and efficient management to ensure that receivables are collectible and the risk of loss is minimized. This article reviews the basic concepts of credit sales, including accounts receivable, provisions for bad debts, and recording credit sales journals. The benefits of credit sales in accounting include increased sales, better management of receivables, and preparation of accurate financial statements. The main challenges faced are bad debt risk, creditworthiness assessment, and receivables monitoring and collection. Implementation of technology such as ERP systems helps in automating record keeping, credit risk analysis, and more efficient reporting. With proper management and technology support, a credit sales system can be an effective tool in a company's financial strategy, minimizing risks and ensuring healthy cash flow.

THE INFLUENCE OF EDUCATIONAL LEVEL, BUSINESS SCALE, BUSINESS EXPERIENCE AND SOCIALIZATION ON THE PREPARATION OF FINANCIAL REPORTS ACCORDING TO SAK EMKM ON COMPUTER MSMEs IN MALANG CITY

AbstractThis study was conducted to determine the effect of education level, business scale, business experience and socialization on the preparation of financial statements according to SAK EMKM on computer MSMEs in Malang City. The data used in this study are primary data by distributing questionnaires to owners of Micro, Small and Medium Enterprises (MSMEs) in Malang City. The sampling technique used the Lemeshow formula and obtained a sample of 96 MSMEs. The data analysis technique consists of validity and reliability tests, descriptive analysis, classical assumption tests, multiple liner regression analysis, simultaneous tests (F), partial tests (t), and determination coefficient tests (R^2) with the help of SPSS 23. Based on the results of the study, it shows that the level of education, business scale, business experience and socialization on the preparation of financial statements in accordance with the Financial Accounting Standards of Micro, Small and Medium Entities. However, business scale and socialization have an influence on the preparation of financial statements in accordance with SAK EMKM on Computer MSMEs in Malang City.Keywords: Effect of Education Level, Business Scale, Business Experience, Socialization, Preparation of Financial Statements in accordance with SAK EMKM in Computer MSMEs.

Application of XBRL in Financial Reporting: Effects On Preparers and Users of Financial Statements

Application of XBRL in Financial Reporting: Effects On Preparers and Users of Financial Statements