Presentation Of Statements Research Articles

Effectiveness of The Education Level, Understanding of Accounting and Work Experience on the Quality of Financial Statements in The MSMEs Indonesian Local Government

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that the presentation of financial statements poses its own problems for MSMEs. The purpose of this study is to determine the influence of education level, accounting understanding and work experience on the quality of financial statements produced by MSMEs in MaLang City. This research approach uses quantitative techniques and measures the results using the Likert scale sourced from questionnaire data. Using agency theory and stewardship theory. The sampling technique uses a purposive sampling method with predetermined criteria. The population of this study is MSMEs in Malang City, the number of respondents who filled out questionnaires that have been distributed through whatsapp grub assisted by the MSME cooperative office in Malang City 45 respondents but who met the criteria of 38 respondents. Using analysis techniques which include validity, reliability and hypothetical tests used are R tests and T tests with the help of SPSS 25 software. The results showed that 53.4% of the influence of the quality of MSME financial statements was influenced by the variables studied. Understanding accounting has a significant positive effect on the quality of financial statements, the level of education and work experience does not affect the quality of financial statements.

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

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

ANALISIS PENERAPAN PSAK 101 TENTANG PENYAJIAN LAPORAN KEUANGAN SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN SYARIAH PADA PT BANK SYARIAH INDONESIA (SURADE) DAN BAZNAS KABUPATEN SUKABUMI

This study aims to determine how the implementation of PSAK 101: presentation of Islamic financial statements on Islamic entities that have been mentioned in PSAK 101 which includes Bank, Insurance, Waqf and Amil entities. This research was conducted on Bank and Amil entities, case studi on BAZNAS Sukabumi Regency and Bank Syariah Indonesia Tbk (Surade). The method used in this study is a qualitative descriptive method. Where the researcher is the key instrument, and the data collection technique is done by triangulation (combined) data is inductive/qualitative. From the results of the studi, it was concluded that PT Bank Syariah Indonesia Tbk (Surade) was not in accordance with PSAK 101, there were several formats and account names that were not appropriate. And does not explain cash flow reports, reports on changes in equity, reports on receipts and distribution of zakat funds, report on receipts and uses of benevolent funds, and CALK. Meanwhile, BAZNAS Sukabumi Regency is in line with PSAK 101. However,there are several formats and account names that do not match. Also, there is not report on changes in assets under management.

Improvement of financial reporting of organisations in the conditions of digital economy development

The purpose of the study is to investigate the current trends in the development of financial reporting of entities in the context of digitalisation of the economy both at the domestic and global level. The prospects of using XBRL (eXtensible Business Reporting Language) as the main digital format for presenting business reporting were analysed.Methodology. In the work on this article were applied such scientific methods as analysis, collection and processing of primary data, statistical observation and comparison, comparative methods.Originality / value of the study - The study is of value and originality in the context of formation and presentation of financial statements in the Republic of Kazakhstan. The author's approach to this process is unique and has the potential to improve the efficiency and transparency of financial reporting in the country.Results of the study - The results of the study provide valuable information that can be used by various financial market stakeholders, namely national financial regulators in making decisions to develop and improve policies and regulations; to help investors make informed investment decisions; international financial market participants, forecasting currency fluctuations and making strategic decisions; professional associations.

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.

Determinants of Accountability for Financial Management of Non-Profit Organizations in Indonesia with the Internal Control and Supervision Environment as Moderation Variables

This study aims to examine the determinants of financial management accountability in non-profit organizations. Utilizing a quantitative methodology employing Partial Least Squares (PLS) analysis, the study assessed 14 hypotheses, relying on coefficient values and significance levels for hypothesis validation. While the choice of analysis model and rationale behind its selection were not explicitly elucidated, the study ensured rigor through pilot testing of the questionnaire to establish validity and reliability. From 140 distributed questionnaires, 87 were returned, and 79 met the inclusion criteria for analysis. The findings suggest a significant positive influence of transparency, fund type, financial statement presentation, and accessibility on financial management accountability. Additionally, internal control factors such as transparency, fund types, financial statement presentation, accessibility, and internal supervision underscore the importance of these elements in bolstering accountability. However, it is noteworthy that the direct impact of the control environment on financial management accountability was not observed within the study's context. While the identification and operationalization of the studied variables were not extensively detailed, it is acknowledged that the relatively small sample size and the focus solely on non-profit organizations in Indonesia may constrain the generalizability of the findings. Nonetheless, this research provides valuable insights into the factors influencing accountability practices in NGO financial management, potentially benefiting stakeholders and contributing to the existing literature on financial management, particularly within the realm of non-profit entities.

Determinan Pendeteksian Kecurangan Penyajian Laporan Keuangan : Studi Empiris pada Inspektorat Provinsi Sulawesi Selatan

This study aims to analyze the influence of understanding good governance and the expertise of internal auditors on the detection of fraud in the presentation of financial statements. at the South Sulawesi Provincial Inspectorate. Understanding good governance, and the expertise of internal auditors as independent variables and fraud detection as dependent variables. The population in this study is all auditors who work at the South Sulawesi Provincial Inspectorate. Sampling was carried out using the Nonprobality Sampling method, and the number of samples was 41 respondents. The collection method uses primary data obtained from the distribution of questionnaires. The data analysis technique used in this study is multiple regression analysis technique. The results of the study showed that the understanding of good governance had no effect and the expertise of internal auditors had an effect on the detection of fraud in the presentation of financial statements.

Penerapan aplikasi digital dalam penyusunan laporan keuangan pada usaha mikro: Studi kasus pada 7W Coffee

Information technology has a significant impact on Accounting Information Systems (AIS) in Micro, Small and Medium Enterprises (MSMEs). One application that has been developed is "AkuntansiKu" which can assist in presenting financial reports programmed into the application system, such as the Income Statement, Statement of Changes in Capital, and Cash Flow Statement. This study aims to investigate whether the application of digital applications can facilitate the presentation of financial statements in accordance with standards. The analysis method used is descriptive qualitative analysis by collecting data through interviews. The results showed that the application of digital applications such a s "AkuntansiKu" can help MSMEs in presenting complete financial reports and in accordance with standards. This provides great benefits for companies in producing an easier recording process and accountable reporting.

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.

THE PERCEPTIONS OF ISLAMIC BOARDING SCHOOL GUARDIANS, ACCOUNTING STUDENTS, AND NON-ACCOUNTING STUDENTS ON THE ETHICS OF PREPARING FINANCIAL STATEMENTS BASIS DE PSAK 112 (CASE STUDY OF ISLAMIC SCHOOLS IN PEKALONGAN)

This research aims to examine the ethics of financial reporting based on PSAK 112 in the context of Islamic boarding schools (pondok pesantren) in Pekalongan. The ethical aspects considered include earnings management, misstatement, disclosure, cost and benefit, and responsibility in financial reporting. The study is conducted directly within the environment of Islamic boarding schools in both the city and regency of Pekalongan. The respondents include 113 caretakers of Islamic boarding schools, 70 accounting students, and 73 non-accounting students. The analytical tool applied for hypothesis testing (H1, H2, H3, and H4) is ANOVA. The findings of this research reveal that there is no significant differentiation in the perception of ethical practices in financial reporting among caretakers of Islamic boarding schools, accounting students, and non-accounting students. However, there is differentiation in the perception regarding misstatement and responsibility in the presentation of financial statements. Moreover, there is differentiation in the perception of complying with Law No. 18 of 2019 concerning Islamic Boarding Schools (Ponpes). Additionally, there is differentiation in the understanding of the PSAK Accounting Standards for Islamic Boarding Schools among the caretakers, accounting students, and non-accounting students.

ANALISIS PENERAPAN AKUNTANSI BERDASARKAN ISAK 35 PADA KANTOR LEMBAGA BANTUAN HUKUM MAHARDIKA JAMBI

This study aims to apply accounting based on ISAK 35 at the office of the Mahardika Legal Aid Institute The concept of ISAK 35 allows non-profit oriented entities to adjust the description used by financial statements and the financial statements themselves include statements of financial position, comprehensive income statements, statements of changes in net assets, statements of cash flows, and notes to financial statements At the Mahardika Legal Aid Institute has not implemented or made reports to these financial statements. The purpose of this study is to find out how the presentation of financial statements at the Legal Aid Institute. The types of data used are primary data and secondary data. Data collection techniques are carried out using interview and documentation techniques. The data analysis method used is qualitative descriptive, which is a method that describes, describes, compares data and circumstances and explains a situation in such a way that a conclusion can be drawn. The research was conducted at the Mahardika Engineering Legal Aid Institute research.
 Based on the results of the analysis, the financial statements of the Mahardika Legal Aid Institute are not in accordance with ISAK 35 because the presentation of the financial statements of the Mahardika Legal Aid Institute still uses simple recording. The financial statements of the Mahardika Legal Aid Institute have not made a statement of financial position, comprehensive income statement, statement of changes in net assets, statement of cash flows, and notes to financial statements.

Analysis of the Presentation of Financial Statements of a Non-Profit Organization (Case Study of Independent Private Foundation Orphanage Bengkulu City)

The characteristics of non-profit organizations are different from business organizations. The fundamental difference lies in the way the organization obtains the resources needed to carry out its various operating activities. non-profit organizations obtain resources from donations from other contributing members who do not expect anything in return from the organization while business organizations obtain resources from the capital of owners or investors who expect a return on any profits earned by the organization.This study aims to analyze the presentation of financial statements of non-profit organizations (a case study of the Bengkulu city independent private foundation orphanage). The purpose of this study was to determine the suitability of the application of ISAK 35 concerning financial statements of non-profit organizations in achieving transparency and accountability at the orphanage of the private foundation mandiri Bengkulu city. The data analysis used is descriptive comparative, which is a research method that compares a theory that applies to events that occur in the field.The results of this study indicate that the Bengkulu city independent private foundation orphanage in general has not made financial reports in accordance with ISAK 35, but in the financial statements made by the independent private foundation orphanage has implemented ISAK 35 even though it is only 55.55%, while for transparency and accountability as a whole the orphanage has been transparent and accountable, in its financial statements.

An Exploratory Study on The Presentation of Separate Financial Statements By Listed European Union Entities

The International Accounting Standard (IAS) 27 should be used in the presentation of separate financial statements (SFS) for entities listed on regulated markets within the European Union (EU) that adopt the standards issued by the International Accounting Standards Board (IASB) as adopted by EU (hereinafter simply referred as IAS). This exploratory study aims to assess the entities in the listed EU indices that presented SFS under IAS. The study sample consists of entities from the major indices of EU countries for which the use of IAS in SFS is required or permitted, and it used a quantitative methodology, resorting to the method of documentary research. The findings show that most entities presented SFS, regardless of whether they were required or permitted, which is also consistent across countries. These results may indicate that the entities consider SFS relevant to provide information to stakeholders. Despite being a topic of increasing interest, a significant gap regarding the matters related to SFS remains in the literature. Consequently, this study, although exploratory, contributes to literature on the presentation of SFS by listed entities in Europe.

APPLICATION OF ENVIRONMENTAL ACCOUNTING TO HIU PAUS TOURISM IN TOMINI BAY

Research Purposes. This study examines the application of environmental accounting in Hiu Paus Tourism in Tomini Bay. Research Methods. This research is in the realm of qualitative study using a phenomenological approach. Research Results and Findings. The results showed that Hiu Paus Tourism still needs to implement environmental accounting by PSAK 2015 No. 1 concerning the presentation of financial statements, and there has been no special report related to environmental costs. In environmental management, Hiu Paus Tourism has carried out waste management and maintenance of coral reefs internally. However, the allocation of environmental costs is still carried out and has not been maximized. However, Hiu Paus tours in Tomini Bay have followed general rules of interaction for the safety of visitors in special interest tours.

Корпоративный финансовый контроль в оценке стоимости активов

The object of the research is the procedure of corporate financial control in the assessment of the value of assets in the context of the integration of international financial reporting standards into the domestic practice of reporting. The purpose of the study is to generalize the issues of corporate financial control in the assessment of the value of assets in the context of the integration of IFRS into the domestic practice of financial presentation Reporting. To achieve the goal, the following tasks are set: determining the role of financial control in the asset management system by forms and stages of control; clarification of the concept of corporate financial control for the purpose of asset management; study of changes in the scheme for the implementation of accounting estimates and reporting under RAS in the context of the integration of IFRS standards for the procedures of the stages of financial control. In the course of the study, the forms and stages of corporate financial control, the role of asset valuation in the implementation of control stages are considered; the differences in the approaches to asset valuation are presented based on the scheme of the relationship between accounting estimates and the presentation of financial statements for the implementation of financial control functions. The final conclusion is made about the need forformation of a comprehensive methodology of corporate financial control in assessing the value of assets in the asset management system. This methodo­logy should help in the implementation of the principles of reliability, completeness of information, usefulness, comparability of indicators in order to analyze the financial and economic efficiency of assets, the implementation of the balance sheet control function, and the formation of the fair value of asset items of the balance sheet.

The Effect of Financial Statement Presentation, Public Transparency, and Internal Control Systems on Regional Financial Accountability

Regional Government Financial Reports are intended to provide useful information for decision making and represent the reporting entity’s responsibility for the resources entrusted. Access to and monitoring the quality of financial reporting improves accountability and transparency in regional financial management. The aim of this study is to obtain empirical evidence on the effect of financial statement presentation, public transparency, and internal control systems on regional financial accountability. The object of this research is the head of the finance department, the head of the finance & reporting sub-section and the employees of the finance & reporting department. This research was conducted at the DKI Jakarta Regional Government Office, with 92 respondents. Methods of data collection are done by using a questionnaire and the data analysis technique uses multiple linear regression analysis with the help of the SPSS program. The results of the study show that the Financial Statement Presentation and the Internal Control System have a positive and significant effect on Regional Financial Accountability. Meanwhile, Public Transparency has no effect on Regional Financial Accountability.

Научная дискуссия об экономической сущности нефинансовых активов в учреждениях высшего образования

Subject/topic. The subject area of our research is non-financial assets of educational organizations of higher education. In accordance with the Federal Law “On Education in the Russian Federation”, the main goals of the activities of these organizations are educational activities in educational programs of higher education and scientific activities.
 Goals/objectives. The purpose of the article is to study the economic essence of non-financial assets in higher education institutions. To achieve the set goal, the following tasks were set and solved within the framework of the study: definitions of assets in the economic literature were systematized; the characteristics of rights to receive economic benefits are presented in accordance with the conceptual framework for the presentation of financial statements; a comparative description of the concepts “useful potential” and “future economic benefits” is given in accordance with the current federal accounting standards for public sector organizations.
 Methodology. The methodological basis was such methods as comparison, method of systematization and generalization of data.
 Results. Based on a study of the definition of assets in the economic literature (Table 1), the author’s definition of assets of educational organizations of higher education is presented, a comparative description of the concepts of “useful potential” and “future economic benefits” is given in accordance with the current federal accounting standards for public sector organizations.
 Scope of application of the results. The results of the study can be used both in theory and in practice of the development of non-financial assets in higher education institutions.
 Conclusions/Significance. Research into the theoretical aspects of the economic essence of non-financial assets as an object of accounting supervision in higher education institutions contributed to the formation of our own definition of the essence of this type of asset.

Accountability for Presentation of Financial Statements Based on ISAK No. 35 with Maqashid Syariah Perspective

This study examines the "Accountability of Presentation of Financial Statements Based on ISAK No. 35 with the Maqashid Syariah Perspective" at the Khusnul Yaqin Wage Orphanage Foundation. The research utilized qualitative methods, gathering data through interviews with foundation management, including the chairman, secretary, treasurer, and donors, and analyzing financial reports. The findings reveal that the foundation's management was unfamiliar with ISAK No. 35, resulting in non-compliance with these standards. However, the foundation demonstrated proper accountability in accordance with the principles of maqashid sharia, encompassing hifdz ad-din, hifdz an-nas, hifdz al-aql, hifdz al-mal, and hifdz an-nasb. Despite some challenges, the foundation is striving to improve accountability. The study recommends that orphanages adopt relevant accounting standards for financial reporting and enhance transparency through measures like establishing bulletin boards or websites to disclose financial information. Implementing these suggestions will lead to improved accountability and more effective financial management for orphanages in the future.

Application of ISAK 35 in the Presentation of Financial Statements of Non-Profit Entities in the Catholic Church

This study aims to determine the form of existing financial reporting and also to determine the implementation of financial reporting in the Catholic Church of St. Joseph Rumah Tiga and St. John the Evangelist Catholic Church Masohi based on ISAK No. 35. The method used is descriptive qualitative. Data sources using primary and secondary data were collected by researchers using interviews, observation, and documentation techniques. In this study, researchers conducted data analysis by collecting data, reducing, testing the validity of the data, and presenting until they could draw a conclusion. The results showed that the financial records of the Catholic Church of St. Joseph's Rumah Tiga and St. John the Evangelist Catholic Church Masohi still use a simple method. Financial recording is only carried out in the event of cash in and cash out (cash base). Then the preparation of financial statements of the Catholic Church of St. Joseph Rumah Tiga and St. John the Evangelist Catholic Church Masohi prepared based on ISAK No. 35 resulted in more structured and more detailed financial statements related to cash in and cash out.

Evaluasi Atas Implementasi Pernyataan Standar Akuntansi Pemerintahan Nomor 13 Pada BLUD Puskesmas Kawasan Terpencil

Purpose: This study aims to evaluate the suitability of accounting and presentation of BLUD Puskesmas Financial Statements with the Statement of Government Accounting Standards Number 13, and identify the role of financial guidance carried out by the Health Office and the Regional Financial Management Officer (PPKD). Methodology/approach: This research was conducted at BLUD Puskesmas X, with a qualitative method through a case study approach. The data collection methods adopted in this study include document analysis and interviews Findings: The results showed that the condition of the presentation of the Financial Statements of BLUD Puskesmas X was not fully in accordance with PSAP 13, and the implementation of accounting was not fully in accordance with SE Director General of Bina Keuda No. 981/4092/KEUD, namely without making journals, posting to the General Ledger, and preparing the Balance Sheet. In terms of guidance, the Health Office has provided various coaching activities related to the preparation of Financial Statements, while PPKD has not provided intensive guidance and is more directed at reconciling financial data between BPKAD and BLUD Puskesmas X. Practical and Theoretical contribution/Originality: This research is expected to provide suggestions and insights for BLUD Puskesmas management regarding aspects of the Financial Statement preparation process that require improvement, as well as contributing information for further research related to the development of Accounting, especially the implementation of Public Sector Accounting Standards Research Limitation: The interview process was conducted via online media and telephone due to geographical location considerations, namely BLUD Puskesmas X is located relatively far from the capital city of District AAA, about 295 KM with inland road access conditions on Borneo Island.