Preparation Of Financial Reports Research Articles

ANALISIS TATA KELOLA KEUANGAN SMAIT BUAHATI ISLAMIC SCHOOL JAKARTA BERDASARKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 48 TAHUN 2008

This study aims to understand the process of preparing the School Budget Activity Plan (RKAS), budget realization, preparing financial reports at SMAIT Buahati Islamic School Jakarta, and understanding the financial governance of SMAIT Buahati Islamic School Jakarta. The research method used is qualitative with a descriptive approach. The data collection techniques used are interviews, observation, and documentation. The results showed that the planning process of school financial governance sourced from school fund finances and BOS funds begins with holding a limited meeting with the process of preparing RKAS and RAB, based on the plans needed by the school and the technical instructions for school BOS. The realization of financial governance at SMAIT Buahati Islamic School Jakarta, the principle of efficiency has not been followed properly. The preparation of financial reports is carried out routinely by making an Accountability Sheet (LPJ) for each activity that has been carried out.

Analysis of the Implementation of Preparation of Islamic Boarding Schools' Financial Reports Based on Boarding Images Accounting Guidelines in Southeast Sulawesi

This research aims to determine the extent to which the Islamic Boarding School Foundation implements and understands the preparation of Financial Reports properly in accordance with the Islamic Boarding School Accounting Guidelines in Southeast Sulawesi. The type of research used to conduct this research is a qualitative approach. The object of this research is located at the Hidayatullah Putra Kendari Islamic boarding school and the Gontor Putri Islamic boarding school in South Konawe, Wushulul Fawwaz Islamic Boarding School Kendari. Data collection was carried out through field surveys using interviews and documentation. The results of this research indicate that the application of financial reports based on the Islamic Boarding School Accounting Guidelines has not been applied to Islamic Boarding School financial reports. This is because there are obstacles experienced by Islamic boarding schools, namely a lack of human resources who are still in the process of understanding financial reports and a lack of understanding of accounting standards or Islamic Boarding School Accounting Guidelines, so that the implementation carried out is still not fully in accordance with standards.

International Financial Reporting Standards and Their Impact on Disclosure / an Exploratory Study

Introduction: This research studies the relationship between 41 international standards for the preparation of financial reports and the disclosure of financial and accounting data and information, where the standards were divided into 5 dimensions and disclosure into 6 dimensions. The time period for the study is between 2016, which is the beginning of the application of international standards in Iraqi banks, until the year 2022.
 
 Objective: The study concluded that there is a partial application of the standards. The method of applying international standards in Iraq reached its goal, which is to enable Iraqi institutions to compete at the international level.
 
 Methods: The study used the descriptive analytical approach. 111 questionnaires were analyzed
 Result: There is also a correlation and influence relationship between the dimensions of the standards and the dimensions of disclosure.
 
 Disscusion: The highest correlation coefficient appeared with the disclosure dimension in the report of the Chairman of the Board of Directors, and the lowest disclosure was related to the report of the external auditor.
 
 Conclusion: The study recommended the need to communicate with foreign and international companies and benefit from their experience in applying these standards when carrying out disclosure operations in accordance with international financial reporting standards, and the need to enter into global competition and restore confidence in Iraqi banks through commitment to application international standards to ensure that.

Accounting as a means to legitimacy: the case of internally generated intangibles

Purpose The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports. Design/methodology/approach This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38. Findings The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature. Originality/value The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

EFEKTIVITAS PENERAPAN APLIKASI SISTEM INFORMASI PEMERINTAH DAERAH TERHADAP PENYUSUNAN LAPORAN KEUANGAN PADA DINAS SOSIAL KABUPATEN SUMBAWA BARAT

This research discusses the obstacles or challenges faced in the application of the Local Government Information System (SIPD) application in the preparation of financial reports at the West Sumbawa Regency Social Service and how the effectiveness of the application of the Local Government Information System (SIPD) application in the process of preparing financial reports at the West Sumbawa Regency Social Service. The purpose of this study is to determine the obstacles or challenges faced in the application of the SIPD application in the preparation of financial reports and analyze the effectiveness of the application of the Local Government Information System (SIPD) application in the process of preparing Financial Statements at the Social Service of West Sumbawa Regency. This research uses mixed methods (combined methods) qualitative methods to determine the obstacles or challenges faced in the application of the SIPD application in the preparation of financial reports and quantitative methods to analyze the effectiveness of the application of the Local Government Information System (SIPD) application in the process of preparing financial reports at the Social Service of West Sumbawa Regency. The results showed that the use of SIPD for the preparation of Financial Statements still has obstacles and challenges, namely it takes longer because SIPD is integrated with applications at the Ministry of Finance and SIPD has incomplete features so that the preparation of Financial Statements must be used simultaneously between SIPD and the Financial Management Information System (FMIS) so that the preparation of Financial Statements, data must be done manually so that it slows down the process and is prone to errors because it requires accuracy in the process of preparing functional SPJ. From the results of the analysis using SPSS, the t test obtained a significance value of 0.842> 0.717 or the value of t count> t table so that it can be concluded that the use of the Local Government Information System Application is not effective on the quality of Financial Statements at the Social Service of West Sumbawa Regency.

IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN KOPERASI SERBA USAHA ”AKEN MITRA SEJATI” CAKRANEGARA

Cooperatives as economic entities make financial reports as a means of accountability to members and cooperative management. Cooperative financial reporting is regulated in the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). Considering that the need to prepare and present financial reports guided by SAK ETAP greatly influences the continuity of cooperative businesses, therefore this research aims to analyze the extent of implementation of SAK ETAP in the preparation and presentation of financial reports of KSU "Aken Mitra Sejati" Cakranegara. The research approach is descriptive qualitative which compares the preparation and presentation of financial reports in cooperatives with the provisions contained in SAK ETAP. Data analysis was carried out by describing the data found in the cooperative and then comparing it with SAK ETAP. The research results show that the Aken Mitra Sejati Cakranegara Multi-Purpose Cooperative has not fully implemented the preparation of financial reports in accordance with SAK ETAP

Optimalisasi Software Akuntansi Berbasis Ekonomi Digital untuk Meningkatkan Akuntabilitas di Pondok Pesantren At-Taqwa Al Islamiy Desa Wringinputih Kecamatan Borobudur Kabupaten Magelang

The urgency of this activity is that Islamic Boarding School financial reports have not been recorded based on the provisions of Financial Accounting Standards (SAK). The aim of the service activities is to increase accountability in the preparation of financial reports and financial management as well as the implementation of Islamic boarding school accounting applications (SANTRI). It is hoped that by holding training or provision, it will be able to provide adequate knowledge so that it can be implemented in Islamic boarding schools so that they are able to prepare financial reports in accordance with the Accounting Standards rules that apply in Indonesia. At-Taqwa Al Islamiy Islamic Boarding School (Ponpes) is the target of this program activity. The Islamic boarding school is one of the Islamic boarding schools located in Borobudur District, Magelang Regency, Central Java. With quite a few students, the Islamic boarding school's financial management refers to the applicable PSAK ETAP so that existing financial reports can provide maximum information according to the detailed needs of funders and donors. It is hoped that the SANTRI software can help in carrying out financial records in accordance with Islamic boarding school needs.

Behavior analysis of MSMEs in Indonesia using fintech lending comparative study between sharia fintech lending and conventional fintech lending

<span lang="EN-AU">The presence of sharia financial technology (fintech) as a credible financial institution is expected to be able to help the problems that are often faced by Micro, Small and Medium Enterprises (MSMEs) in Indonesia. This study aims to determine whether there are differences in the behavior of MSME actors in the use of sharia fintech lending and conventional fintech lending. The research method used in this research is normative legal research by analyzing the laws and regulations as well as relevant studies through the issues in the study. This study uses a statutory and conceptual approach, both of which function to analyze the applicable legal rules so that differences can be found between conventional and sharia peer to peer lending fintechs and the extent to which sharia rules are applied in these fintechs. This study concludes that Islamic fintech plays a role as a driving factor in increasing the inclusiveness of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. The presence of the sharia fintech industry can overcome the problems of Micro, Small and Medium Enterprises (MSMEs) in Indonesia, especially related to financing needs, ease of transaction processing, expansion of market access, and ease of preparation of financial reports</span><span lang="EN-US">.</span>

ANALISIS KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN SKPD DI LINGKUNGAN PEMERINTAH KOTA METRO

The purpose of this study was to empirically examine the effect of competence of HR, information technology and internal control systems on the quality of SKPD financial reports. Respondents in this study were 54 people consisting of officials from the head of the finance sub section and staff who were directly involved in the preparation of financial reports at SKPD in Metro City. Based on the analysis results obtained from 54 samples regarding the influence of HR competence, information technology and internal control systems on the quality of financial reports, it can be concluded that the F test results indicate that all three have an effect on the quality of financial reports. This can be seen from the table of F test results with the calculation that 30,004 > Ftabel 2,79. And the Sig value is 0,000 < 0,05 and. Human resource competencies, information technology and internal control systems have a positive and significant impact on the quality of financial reports. The results of a simple regression test that were processed using the SPSS version 16.0 program obtained an equation, namely: Y = 13,675 + 0,411 X1 + 0,317 X2. + 0,226 X3 + et. From these equations, it can be seen that the three variables (X1, X2, X3) studied have a positive affect the variable quality of financial statements (Y). From this analysis it can be concluded that the competence of human resources, information technology and internal control systems have a direct effect on the quality of SKPD's financial reports.
 

Pelatihan Penyusunan Laporan Keuangan Berbasis Digital Pada UMKM di Kota Palangka Raya

The progress and success factors of Micro, Small, and Medium Enterprises (MSMEs) lie in how they utilize accounting information when making business decisions to manage their operations. One form of such accounting information is the financial reports of Micro, Small, and Medium Enterprises (MSMEs). The purpose of conducting Community Engagement (PkM) in the form of training for digital-based financial report preparation and reporting for MSMEs in Palangka Raya City is to assist MSME entrepreneurs in composing and generating financial reports for their businesses using technological advancements. The community engagement took place at the Central Kalimantan Directorate General of Treasury Office. The training was held on Thursday, July 6, 2023, and was attended by 15 participants, comprising MSME entrepreneurs from Palangka Raya City. The participants were motivated to enhance their financial administration practices, ensuring that they can create well-structured financial reports for their businesses using digital accounting applications. These reports can then be used by the entrepreneurs themselves for making business decisions, as well as by external parties for providing funding or credit to MSME entrepreneurs in Palangka Raya City.

Towards Financial Education Transformation: Accounting Computer Application Training for Teachers and Students of SMA Negeri 1 Dolok Batu Nanggar

This community engagement initiative took place within the premises of SMA Negeri 1 Dolok Batu Nanggar. Online Accounting Computer Applications serve as a valuable tool for simplifying financial report preparation. The objective of this community engagement was to improve participants' understanding of financial record keeping, presentation, and reporting, with the aim of enabling faster, more accurate financial reporting. The engagement activities involved socialization, simulations, and practical exercises, illustrating how to record various transactions in accordance with common industry standards using the Accounting Computer Application. Twenty-five participants, consisting of five teachers and twenty-five students from SMA Negeri 1 Dolok Batu Nanggar, were involved in the program. The post-test results revealed a significant increase in participants' knowledge and understanding of the Accurate Online application. Approximately 70% to 80% of the participants reported familiarity with the application and its benefits, a substantial improvement from the initial 30%. The training and mentoring provided during this initiative is expected to empower both teachers and students, enabling them to enhance their competence in financial report preparation for their future business ventures and in offering financial reporting services to companies.

THE PROVISION OF ACCOUNTING AND FINANCIAL SUPPORT FOR BUMDES

Bunutin Village is situated inside the administrative boundaries of Bangli District, which is located in the regency of Bangli. The implementation of this PKM holds significant importance due to the various challenges encountered by BUMDes Panca Sedana Sari Bunutin. These challenges encompass human resources, company type, capital, professionalism, community support and trust, as well as planning. The implementation of BUMDes aims to foster collaboration among community institutions, leading to enhanced effectiveness in promoting equitable community welfare. The establishment of BUMDes is predicated upon the assessment of the village's needs and potential, with the aim of enhancing the welfare of the community. Hence, it is imperative to implement substantial measures in order to ensure the effective, efficient, professional, and autonomous management of BUMDes. The process of generating financial reports for every company, including BUMDes, necessitates diligent execution. Financial reports play a crucial role in assessing the financial standing and operational effectiveness of a corporate entity. The financial reports now utilised employ a manual system and do not adhere to the prescribed financial accounting standards. One potential solution to address this issue is to provide training to managers on the utilisation of computer-based accounting programmes. The current state of business management is deemed insufficient, necessitating the provision of comprehensive education on the subject. This will enable individuals to effectively harness the potential of their communities. Based on the findings obtained from the service conducted on May 17, 2023, which was attended by all BUMDes (Village-Owned Enterprises) across the Bangli district, it was observed that a significant number of BUMDes administrators had not submitted financial reports for their business activities. This lack of reporting was attributed to a limited comprehension of accounting terminology and processes among the administrators. There are only 27 BUMDes (Village-Owned Enterprises) that have achieved development and possess the capability to generate financial reports and get comprehensive explanations pertaining to BUMDes accounting principles and financial guidance. The forthcoming year, the director of the Community and Village Empowerment service expresses the desire for Warmadewa University to sustain its current service while exploring alternative subject matters. Additionally, the director aims to provide more comprehensive guidance to BUMDes administrators in the meticulous preparation of financial reports.

ONTOLOGY OF ACCOUNTING EDUCATION IN THE STUDY OF ACCOUNTING IMPLEMENTATION

ABSTRACTNationalism and empiricism, because accounting uses thought to examine the data of accounting transactions used in the preparation of financial reports. This fact is something that can be answered accurately by the human senses. As a component of axiology or in accounting studies, accounting science is used as part of the accounting profession. Accounting science explains how financial reporting processes and transaction relationships affect each other in epistemology. The study examines accounting science from a theoretical perspective with a focus on epistemological aspects. This is crucial because philosophically accounting can be trapped in a science trap if it does not understand these aspects in a field of science. (Suwardi, 1999). The structure of the discussion in this study begins with a discussion of God's early command to carry out accounting. Next, we will discuss the philosophy of accounting from an epistemological point of view. The Islamic concept of accounting is discussed in the next section, and we will deduce the Islamic epistemological side of accountancy.Keywords: Ontology, Accounting Education, Implementation

UMKM Sebagai Pilar Penting Perekonomian Indonesia: Kajian Pada UMKM Roti Bakar Desa Pendawan

This study was conducted with the aim of knowing and analyzing the management functions of Bread Bake UMKM in Pendawan Village, namely discussing planning (planning) carried out by UMKM for their business, organizing (organizing) in the division of tasks for their operational activities, actuating (driving) that keeps the business afloat. To be able to compete and control (supervision) the preparation of financial reports in accordance with SAK EMKM using the Si Apik application. The results of the study show (1) planning is still a plan for the long term, business owners still do not have a plan in the short and medium term, (2) organizing in the division of tasks has been implemented, even though in a while if there is work which cannot be done by one of the workers can be replaced, (3) the actuating as the business owner has tried to make new innovations so that the business being run can survive and compete, (4) (controlling) in this case the preparation of financial reports is still not done applied by business owners to their businesses so that researchers also help make the preparation of financial reports using the Si Apik application in accordance with the SAK EMKM.

SOSIALISASI PROFESI AKUNTAN DAN KELAS INTERNASIONAL AKUNTANSI PADA SEKOLAH MENENGAH ATAS DI LOMBOK TIMUR

Accounting is a science that studies the preparation of financial reports and various types of financial analysis, while an accountant is a profession that carries out accounting. The accounting profession is very diverse, ranging from public accountants, corporate accountants, educator accountants, to government accountants. Each type of accounting profession has different qualifications, duties and responsibilities. For high school students, knowledge about the accounting profession is still very minimal, so socialization is needed regarding this matter. This community service activity is in the form of socialization which aims to better understand the various accounting professions so that they can strengthen them to continue studying in the accounting department.In addition to this socialization, material about international accounting classes was added, especially at the University of Mataram. The methods for implementing these service activities include preparation, preparation of materials and media, socialization, and post-socialization by evaluating activities. A positive response was given by socialization participants who were students majoring in Social Sciences who were in class XII.

Readiness to Apply MSMEs Financial Accounting Standards in the Preparation of Financial Reports in UD. Sari Rama Bakery

The study aims to determine the application of SAK EMKM in the preparation of financial reports UD. Sari Rama Bakery. Methods of data collection in this study using interviews, observation and documentation. The analytical method used in this research is descriptive analysis method. The results of this study indicate that UD. Sari Rama Bakery has not recorded its business financial statements in accordance with SAK EMKM because the recording of financial reports is not in accordance with SAK EMKM guidelines but only records incoming and outgoing cash. This is because UD. Sari Rama Bakery does not meet the elements of preparing financial statements according to SAK EMKM including statements of financial position, profit and loss statements, and Notes to Financial Statements. This shows that UD. Sari Rama Bakery has not been able to measure the level of the company's financial performance and has not been able to determine business development. This study contributes for SMEs to describe in more detailed and in-depth, considering that this research focuses on quality and the results of the research can describe the reality view of other SMEs on what has been experienced at the research site. The results of this research provide insight into the reality of implementing SAK EMKM and show that the importance of knowledge for MSME actors to prepare financial reports in accordance with SAK EMKM. The limitation of this research is that UD. Sari Rama Bakery does not keep financial records in accordance with SAK EMKM, but only records incoming and outgoing cash.

Compliance with Financial Accounting Standards in Village-Owned Enterprises: An Examination of Financial Report Presentation for Entities without Public Accountability

Purpose: This research aimed to understand the presentation of financial reports by SAK-ETAP at BUMDes Amanah Lembang Lohe. Study design/methodology/approach: The research utilized primary and secondary data sources. Primary data was collected through observations, interviews with authorized parties, and research on the company. Secondary data included published data collectors and a brief company history. Data collection methods involved interviews, direct question, and answer sessions with BUMDes management, and collecting documents and archives from BUMDes Amanah Lembang Lohe. The analytical method used was descriptive qualitative. Findings: The research findings indicate that the preparation of financial reports by SAK-ETAP at the Amanah Lembang Lohe Village-Owned Enterprise has not been implemented. This is due to several inhibiting factors that make it difficult for managers to present reports based on financial accounting standards. Originality/value: This research provides insights into the challenges faced by BUMDes Amanah Lembang Lohe in presenting financial reports aligned with SAK-ETAP and identifies obstacles that need to be addressed for effective reporting

Akuntansi Pesantren Di Pondok Pesantren Darul Qur'an Wal Hadits Toili

The purpose of the research is to find out that the preparation of financial reports for the Darul Qur'an Wal Hadith Islamic Boarding School is in accordance with applicable standards. In this study the type of data used is qualitative data. Data collection methods used in this study were interviews, observation, documentation. The data analysis technique in this study is to use the Islamic boarding school accounting method. The results of this study indicate that the recording of financial reports at the Darul Qur'an Wal Hadith Islamic Boarding School is recorded modestly, the reason for recording is done soberly is because the management of the Islamic Boarding School does not understand how to prepare financial reports in accordance with correct accounting standards and also limited knowledge so that the preparation of financial reports accordance with the applicable accounting standards have not yet been implemented.
 Keywords : Islamic boarding school accounting

The impact of the determinants of the transition to the International Financial Reporting Standards (IFRS) on fulfilling the requirements of the transition to the international standards: a field study in audit offices in the state of Khartoum – Sudan

The study examined International Financial Reporting Standards (IFRS), the factors influencing their adoption in the Sudanese business environment, and proposed solutions. The aim was to identify the requirements for adopting these standards in the Sudanese business environment. In addition, to identify the determinants that hinder the transition to these standards from an auditor's perspective by using a descriptive analytical approach. These determinants were divided into categories represented by the Accounting and Auditing Profession Regulatory Council in Sudan, companies, the securities market, and educational institutions. A questionnaire was used to collect study data from the study population which represented in the audit offices in the state of Khartoum – Sudan, and the study sample consisted of (220) participants. The main study findings are: the most important requirement for fulfilling the transition to international standards for the preparation of financial reports in the Sudanese business environment is to enhance the accounting knowledge of international standards for the preparation of financial reports among the practitioners of the accounting profession. There are also several determinants that have led to a lack of interest in adopting international standards for preparing financial reports in the Sudanese business environment, the most prominent of which are the absence of a clear national plan to partially adopt these standards or their compatibility with local standards, the high costs of switching to applying and adopting international financial reporting standards, In addition to apprehension about the additional disclosure requirements of the International Financial Reporting Standards.

ANALISIS PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL MENENGAH DI KOTA BATAM

This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69).