Preparation Of Financial Reports Research Articles

Implementasi Peraturan Pemerintah No 71 Tahun 2010 di Kabupaten Kulonprogo

This study aims to determine the application of accrual-based SAP and constraints in the preparation of the Regional Government Financial Report in accordance with the accrual-based SAP based on Government Regulation No. 71 of 2010 in Kulonprogo Regency. The results showed that the Kulonprogo Regency Government had applied PP No. 71 on accrual basis in the preparation of local government financial reports. The obstacle when preparing the financial reporting of the local government lies in the weakness of human resources in some SKPD because the accounting officer is not from the background of Accounting, but the BKAD and the Kulonprogo Regional Government always accompany the preparation of financial reporting simultaneously and sustainably. An indicator of the success of the application of PP No. 71 on an accrual basis is proven by the statement of the Supreme Audit Board that is Fair without Exception from 2014 to the present. The implication of the research in the form of suggestions for the Kulonprogo Regional Government is the need to recruit employees who have expertise in regional accounting to manage the Accounting Section in several SKPD so that the recording and financial reporting of the Kulonprogo Regional Government can be carried out well and maintain performance in order to keep getting an audit opinion that is Fair without Exception for Local Government Financial Reporting.

Implementation of Entity Financial Accounting Standards Without Public Accountability (SAK-ETAP) for Freshwater Lobster Cultivating SMEs in Tanjung Morawa District

Accounting standards for financial entities without public accountability (SAK-ETAP) Facilitate MSMEs in preparing financial reports. This study analyzes MSME actors in recording financial reports based on SAK-ETAP. The method in this study uses a qualitative method and the method of analysis used is descriptive. The sample in this study is the perpetrators of SMEs in freshwater lobster cultivation in the Tanjung Morawa sub-district. The results of the study show that the recording and preparation of financial reports carried out by the MSME managers of Freshwater Lobster Cultivation in Tanjung Morawa District are not in accordance with SAK-ETAP. It is suggested to the DSAK (Financial Accounting Standards Board) that there is a need for supervision that functions to supervise and evaluate the implementation of SAK-ETAP for MSME actors to make it easier for business actors to organize and plan their business according to SAK-ETAP principles and Islamically according to the rules of Al-Qur’an Surah Al-Baqarah verse 282.

Analysis of the Application of PSAK No. 45 Financial Reporting of Non-Profit Organizations in Achieving Transparency and Accountability at Yayasan Pemberdayaan Masyarakat Amungme dan Kamoro (YPMAK) in Mimika Regency

This study aims to analyze the application of PSAK No. 45 financial reporting to non-profit organizations in achieving transparency and accountability at Yayasan Pemberdayaan Masyarakat Amungme dan Kamoro (YPMAK) in Mimika Regency. The type of research used is a descriptive-qualitative approach with data collection methods through observation, interviews, and foundation documents. The research results show that YPMAK has implemented PSAK No. 45 concerning the financial reporting of non-profit organizations in terms of format and structure in the preparation of financial reports. However, it does not fully implement PSAK No. 45, where YPMAK does not record funding activities in the cash flow statement and does not explain restrictions on donor resources. Meanwhile, transparency in the use of funds and accountability in YPMAK's financial reports have been transparent and accountable both in the presentation and submission of financial reports, so that the foundation has carried out financial reporting in a transparent and accountable manner according to the principles of professional financial management.

Persepsi Pelaku UMKM Tentang Penyajian Laporan Keuangan Berbasis SAK-ETAP di Kabupaten Serdang Bedagai Perspektif Akuntansi Syariah

Lack of knowledge regarding the preparation of financial reports and little understanding of how to present financial reports in accordance with accounting standards is one of the obstacles experienced by UMKM actors. However, these obstacles became the basis for conducting this research which intends to find out how UMKM actors perceive the presentation of SAK-ETAPbased financial reports in Serdang Bedagai Regency (In Sharia Accounting). Based on the results of the research that has been done, it can be concluded as follows: The recording and preparation of financial reports by UMKM actors is only limited to simple reports made in accordance with the understanding and needs of each UMKM manager. UMKM actors do not apply SAK-ETAP in compiling financial reports, because UMKM managers do not understand SAK-ETAP. The perpetrator considered that the recording carried out was clear and in accordance with the needs. This is because there is no socialization or training from the government or institutions related to the meaning of SAK ETAP and the importance of preparing financial reports in accordance with SAK ETAP. SAK-ETAP also has compatibility with existing financial records in sharia accounting.

PENYUSUNAN LAPORAN KEUANGAN WAJIB PAJAK UMKM BERBASIS SAK EMKM SEBAGAI DASAR PELAPORAN SPT TAHUNAN

Preparation of financial reports for MSME taxpayers on the basis of SAK EMKM which is the basis for reporting Annual Tax Returns (SPT). This community service activity aims to provide socialization to taxpayers regarding the preparation of SAK-based financial reports and hopes to be able to provide understanding and knowledge regarding this matter. This is the basis for holding this service activity with the hope that the understanding and knowledge that has been received by MSME taxpayers can be applied by reporting their annual SPT correctly, clearly, completely, and on time. Participants in this socialization activity were MSMEs in the city of Samarinda and students at Widya Mahakam Samarinda University. This activity was carried out in three stages, namely identifying, delivering material, as well as discussion and solutions. This dedication becomes useful knowledge so that you can practice how to prepare and report your taxes with SAK UMKM based reports. Keywords: Accounting, SAK EMKM, Tax

PENGARUH PEMAHAMAN AKUNTANSI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP PELAPORAN KEUANGAN UMKM BERBASIS SAK EMKM

The purpose of this study was to determine the effect of understanding accounting and training preparing financial reports on MSME financial reporting based on SAK EMKM. The research method used is a quantitative method. The sample in this study was obtained 33 respondents from 220 SMEs registered in Sragi District, South Lampung Regency. Collecting data in this study using a questionnaire as a research instrument. Data analysis techniques in this study were preceded by instrument tests to prove the validity and reliability of variables, classical assumption tests with normality tests, multicollinearity tests, heteroscedasticity tests, and then hypothesis testing using multiple linear regression tests. The results of the study show that (1) Understanding of accounting has a significant positive effect on the financial reporting of MSMEs based on SAK EMKM (MSMEs registered in Sragi District, South Lampung Regency). (2) Financial report preparation training had no effect on MSME financial reporting based on SAK EMKM (MSMEs registered in Sragi District, South Lampung Regency). The implications of the results of this study for the Sragi District Government of South Lampung Regency can adopt policies related to training in preparing financial reports for MSMEs in Sragi District, South Lampung Regency. For MSMEs, especially in Sragi District, South Lampung Regency, they can increase awareness of understanding accounting and training in preparing financial reports

Implementasi Isak 35 Dalam Pelaporan Keuangan Masjid Al-Hajj

Mosques as public entities need good financial management. As a form of transparency and public accountability to the people. In its implementation, management is only managed simply, only recording income and expenses that occur at a certain time and submitting it as a report to the people. This form of transparency is manifested in the form of financial reports as an effort to be financially accountable to the people. This research is a field research with a qualitative descriptive approach and data was collected through direct observation, interviews with the management of the Al-Hajj Mosque. The results of the study show that the Al-Hajj Mosque keeps records based on income and expenses only without any grouping of accounts. The mosque's financial receipts come from local government subsidies, community donations and charity boxes which are distributed every Friday prayer. As for the mosque's financial expenses to finance operational expenses as well as incentives and fees. the management of the al-Hajj mosque does not know about the ISAK 35 standard, so that the presentation of the mosque's financial reports is not up to standard. The preparation of financial reports is still oriented towards the preparation of cash flow statements, where the financial reports are still only cash receipts and disbursements. Therefore researchers try to provide an overview related to ISAK 35 and implement standardized mosque financial reporting. The assets owned by the al-Hajj mosque cannot be fully described. The nominal value of the land and buildings owned is not included because this mosque is owned by the local government. The board only manages cash and cash equivalents originating from resource providers. As for debt, this mosque has no debt for the construction or operation of the mosque

Prosedur Pencatatan dan Perlakuan Aset Tetap Berwujud Yayasan XYZ Berdasarkan PSAK 16

Fixed assets such as land, vehicles, equipment, and machinery are essential components to support the company's operational activities. Sound recording and accounting treatment of fixed assets are needed to prepare relevant, comparable, and reliable financial reports. The purpose of this study was to find out whether the procedures for recording and treating fixed assets carried out by the Arif, Wahyudi & Lukman Accounting Services Office at the XYZ Foundation were following PSAK No. 16. Compliance is determined by comparing the provisions in PSAK No. 16 with the practice of recording and treating fixed assets in the preparation of financial reports. The type of research used is a qualitative description and uses data collection techniques in the form of interviews and documents. Fixed assets owned by the XYZ Foundation are tangible fixed assets whose depreciation is carried out using the straight-line method. The study results concluded that the procedure for recording and treating fixed assets at the XYZ foundation was under the Statement of Financial Accounting Standards No. 16. However, there are some constraints.

Penguatan Koperasi Kartini Mandiri Lestari Desa Pasarean Kecamatan Pamijahan Kabupaten Bogor

Cooperatives as joint business units owned by their members certainly require good and transparent management, cooperative managers should play an active role in carrying out their role of fostering their members so that they can progress and grow together in building a business. Throughout the establishment of the kartini mandiri lestari cooperative, there are still a number of challenges faced including technical operational problems in the Cooperative which are still carried out manually, another challenge comes from the lack of knowledge of cooperative members' business management so that the business that is built tends to not last long. In this community service activity efforts are made to solve problems that exist in the kartini mandiri lestari cooperative with activities in the form of socialization, training, assistance and implementation of cooperative applications as well as monitoring and evaluation of each activity. The results of the evaluation of the socialization activities for the preparation of financial reports and production costs stated that there had been an increase in participants' understanding by 74.07%, while the assessment of user interpretations of cooperative applications reaches 80% in the category of feasible implementation.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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