Statement Of Changes In Equity Research Articles

Enhancing Accounting Disclosure Through Entrepreneurship Strategy in Banking Sector

Purpose: This study aims to examine the role of adopting an entrepreneurship strategy in enhancing accounting disclosure in Banking Sector in Jordan. Methodology: To achieve the study's objective, a questionnaire was designed and distributed to a random sample of 130 respondents, consisting of managers and employees in the financial departments of Jordanian banks. After conducting statistical analysis using the SPSS statistical package. The study focuses on several dimensions, including financial statements, accompanying disclosures in financial reports, the quality of accounting information that should be disclosed, transparency in accounting disclosure, and meeting the requirements of the central bank. Findings: The study found that adopting an entrepreneurship strategy in Jordanian banks contributes to enhancing the quality of preparing and presenting the core financial statements, such as the income statement, balance sheet, statement of changes in equity, and statement of cash flows. It also enhances the quality of accompanying disclosures in financial reports, improves the quality of accounting information, increases transparency in accounting disclosure, and enhances the ability to quickly and accurately meet the requirements of the central bank. Social implications: The study made several recommendations, including the central bank adopting an entrepreneurial culture as a method and approach and encouraging banks to follow the same approach to support entrepreneurship and innovation. Originality/Value: The results indicate that banks develop a system to incentivize creative employees and conduct training courses to familiarize bank employees with the concepts of entrepreneurship, innovation, and their importance in banking.

Pelatihan Penyusunan Laporan Keuangan BUMDes Bintang Muda Mandiri, Desa Sialang Kubang, Kecamatan Perhentian Raja, Kampar, Riau

This financial report training activity aims to improve the quality of Bintang Muda Mandiri BUMDes financial reporting. Training in preparing financial reports is necessary because, based on the observations made, many accounts still need to be by the transactions. In addition, the format of the report also still needs improvement. Observations of the existing financial reports and interviews regarding the accounts in the financial statements were first carried out. The training content was compiled, and the training was carried out. This activity was attended by BUMDes employees, especially those who have an interest in financial reporting. Mistakes found during observations were corrected to achieve the appropriate financial statements. The financial statements to be prepared consist of an income statement, a statement of changes in equity, and a statement of financial position. This community service activity results in an increase in the quality of the Bintang Muda Mandiri BUMDes financial reports.

PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 4 (REVISI 2009) PADA PT BCA

This research aims to determine the requirements for disclosing consolidated financial statements based on PSAK 4 (Revised 2009) at PT. Bank Central Asia Tbk. The methods used in this research are descriptive analysis. The secondary data consists of the Consolidated Financial Statements of PT. Bank Central Asia Tbk as of December 31, 2021, and 2022. The results of the research indicate that: (1) the consolidated statement of financial position; (2) the consolidated statement of comprehensive income; (3) the consolidated statement of changes in equity; and (4) the consolidated statement of cash flows of PT. Bank Central Asia Tbk and its Subsidiaries are in accordance with PSAK 4 (Revised 2009). The Parent Entity, in consolidating the financial statements of its Shariah-based subsidiaries, refers to Shariah PSAK and the Guidelines for Shariah Banking Accounting in Indonesia (PAPSI). The hypothesis in this research is accepted.
 Kata kunci: PSAK 4, Consolidated Financial Reports.

Pengaruh Struktur Modal, Return On Invested Capital, Aktiva Tetap, Dan Nopat Terhadap Economic Value Added Pada PT Prima Sentosa Lestari

In running a company's business, every management in the company definitely needs to evaluate every performance carried out in the company's activities. Performance evaluation is carried out as a form of assessment to determine the company's ability to generate profits from its total assets. To be able to add to the economic value created by a company from its sales activities or strategy, an accurate problem solving is needed. One indicator of the value added of the investment made by the company is the Economic Value Added (EVA). This study uses descriptive methods and multiple linear regression analysis techniques. Descriptive method is a method of analyzing problems by collecting data and grouping them in order to describe each process, as well as the behavior of the object under study at PT Prima Sentosa Lestari. Primary data were collected and obtained through interviews and observations while secondary data were obtained from literature related to the research topic. The balance sheet, statement of changes in equity, cash flow statement and income statement taken from 2016-2020 are used as research objects. The results showed that Capital Structure had no effect on Economic Value Added at PT Prima Sentosa Lestari in 2016-2020, Return On Invested Capital had an effect on Economic Value Added at PT Prima Sentosa Lestari in 2016-2020, Fixed Assets had an effect on Economic Value Added at PT Prima Sentosa Lestari in 2016-2020, NOPAT affects Economic Value Added at PT Prima Sentosa Lestari in 2016-2020 and Capital Structure, Return On Invested Capital, Fixed Assets and NOPAT affects Economic Value Added at PT Prima Sentosa Lestari in 2016-2020

Penerapan Penyajian Laporan Keuangan Berdasarkan PSAK 1 Dan Tata Kelola Yang Baik Pada Perusahaan Ades

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

Evaluasi Penyajian Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Keuangan Entitas Tanpa Akuntabilitas Publik Pada Perusahaan Daerah Air Minum Kabupaten Maluku Tenggara

The purpose of this research is to evaluate the presentation of financial statements based on the Financial Accounting Standards of Entities Without Public Accountability at the Regional Water Company of Southeast Maluku Regency. The method used in this research is descriptive research with a qualitative approach. The results of this study are that the Southeast Maluku Regency PDAM has presented financial statements in the form of balance sheets, profit/loss reports, reports of changes in equity, cash flow statements, and notes to financial statements. However, the balance sheet and profit/loss report are not fully in accordance with SAK ETAP because PDAM Kabupaten Maluku Tenggara does not include several posts or items in it, while the statement of changes in equity, cash flow statement and notes to financial statements are in accordance with SAK-ETAP.

Rekontruksi Penyusunan Laporan Keuangan pada BUMDes berdasarkan SAK ETAP

This study aims to determine the preparation of the financial statements of the BUMDes Pesat Oyster Mushroom Business Unit in 2020 in Pontang Village based on SAK ETAP. The method in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The results showed, based on SAK ETAP, there should be 5 (five) financial statements, namely balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements. However, the financial report by BUMDes Pesat Oyster Mushroom Business Unit presents financial reports in the form of income and expenses. In conclusion, the BUMDes Oyster Mushroom Business Unit has not presented financial reports based on SAK ETAP.
 
 Keywords: BUMDes, Financial Statements, SAK ETAP

Evaluasi Penyajian Laporan Keuangan Daerah Berbasis Akrual Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Lampung Timur

This study aimed to determine the accrual accounting presentation of regional financial statements for the East Lampung Regency Financial and Asset Management. Data is obtained from observations, documents and face-to-face interviews of all BPKAD activities or activities, East Lampung Regency. Research data analysis was performed using Miles and Huberman model data analysis, namely data reduction, data visualization and conclusion drawing/verification. The results show that the East Lampung Government has presented 7 (seven) main elements of financial statements, which are reports on budget performance, reports on changes in budget balance, balance sheets. accounting balance sheet, the statement of operations, the statement of cash flows, the statement of changes in equity, and the notes to the financial statements (which are not separate from these financial statements). The implementation of regional financial management in East Lampung Regency Government refers to the government accounting standards (SAP) based on accrual accounting. Keywords: Presentation, Regional Financial Statements, Accruals

PREPARATION OF FINANCIAL STATEMENTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) AT BUMDESMA IN SUMEDANG REGENCY

This study aims to determine the implementation of Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the rearrangement of financial statements based on SAK ETAP. This study focuses on the Joint Village-Owned Enterprises (BUMDESMA) of Sembada Darmaraja, located at Jalan Raya Darmaraja-Cibugel No. 29, Kaum Hamlet, Darmaraja Village, in the Darmaraja District. Data is gathered by observation, interviews, and documentation. The data analysis used is by collecting data, reduction data, presenting data, stages of preparing financial statements, analyzing conformity to SAK ETAP and compiling financial statements. The finding reveals that BUMDESMA Sembada Darmaraja presents only presents the Balance Sheet, Income Statement, and Operational Report of UPDB (Revolving Fund Management Unit). Meanwhile, SAK ETAP comprises of a Balance Sheet, Income Statement, Statement of Changes in Equity, Statement of Cash Flows, and Notes to Financial Statements to present financial statements. Thus, the financial statements are rearranged based on SAK ETAP.

Analysis Of Implementation Of Financial Accounting Standards Without Public Accountability Concerning Presentation Of Cooperative Financial Statements (Case Study On Employee Cooperatives, Dgt Of State Treasury In Jakarta)

<p><em>In general in the preparation of the financial statements of the cooperatives should be compiled based on the financial accounting standards entities without public accountability ( SAK – ETAP) in accordance with the regulation no. 12/per/M.KUKM/IX/2015 on guidelines for the general accounting of the cooperatives article 3, paragraph 1. This study was conducted in a cooperative employee of the directorate general of the treasury of the state (KOPPBN), this study aims to determine whether the financial report on the KOPPBN have been applying the Financial Accounting Standards Entities Without Public Accountability (SAK – ETAP) in the preparation of its financial statements. The type of research used is research kulitatif and data from this study were obtained from the report data sisa hasil Usaha (SHU) year 2019 as well as interviews with the manager of the cooperative. Based on the research conducted, the results showed that the cooperative employee of the directorate general of the treasury of the country is not yet fully apply the SAK – ETAP in its financial statements this is because in the financial statements in the cooperative employee of the directorate general of the treasury of the state only covers the balance sheet and the SHU or the income statement. Which should be in SAK – ETAP load 5 statements i.e. balance sheet, cash flow statement, income statement, statement of changes in equity and notes to the financial statements.</em></p>

Preparation of Financial Statements for Village-Owned Enterprises (BUMDes) Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM)

Preparation of Financial Reports for Village-Owned Enterprises (Bumdes) Based on Financial Accounting Standards for Micro, Small Entities and Intermediate (SAK EMKM). This study aims to determine the presentation of financial statements based on the Financial Accounting Standards of the Minasa BUMDes Entity, Tamasaju Village, North Galesong District, Takalar Regency and compare it with the Financial Accounting Standards (SAK) of Micro, Small and Medium Entities (SAK EMKM). This study uses a qualitative descriptive research method, which is a research method that utilizes qualitative data and is described descriptively. The results showed that the preparation of the financial statements of the Minasa BUMDES in Tamasaju Village was not fully in accordance with SAK EMKM, this can be seen from the comparison of recognition, measurement, presentation and financial reporting. BUMDES financial reports are prepared very simply consisting of a profit and loss statement and a balance sheet, while the financial statements according to SAK EMKM consist of a profit and loss statement, balance sheet, statement of changes in equity and notes to financial statements (CALK).

ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA KPN SERUMPUN DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN REJANG LEBONG

Financial statements are a means of communicating financial information from the results of the accounting activity process that can assist users of financial statements in making decisions. Generally accepted Financial Accounting Standards are considered complicated to apply to business entities that do not have public accountability. Based on this, IAI issued Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) which can accommodate accounting needs for entities that do not have public accountability. This study aims to analyze the application of SAK-ETAP in the presentation of the financial statements of the Cognate KPN of the Education and Culture Office of Rejang Lebong Regency. KPN Cognate of the Education and Culture Office of Rejang Lebong Regency is a business entity that manages members' funds in the form of savings and loans. The method used in this research is comparative descriptive analysis. The results of the study based on the presentation of the balance sheet, income statement, statement of changes in equity, and cash flow statements for 2019, show that the KPN Cognate of the Education and Culture Office of Rejang Lebong Regency has not presented notes on financial statements (CALK), there is an error in the classification of account posts, and there are inconsistencies in updating the statement of cash flows. This study suggests that cooperatives disclose cooperative accounting policies in CALK, update each component of financial statements, and hire employees who are skilled in accounting.

ПОРЯДОК ФОРМИРОВАНИЯ БУХГАЛТЕРСКОЙ (ФИНАНСОВОЙ) ОТЧЕТНОСТИ В СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЯХ

The article deals with the formation of accounting (financial) statements of agricultural organizations, details the stages of the formation of interim and annual accounting statements, describes the procedure for closing accounts before the preparation of reports of an agricultural organization. It describes the formation of data on individual items of the balance sheet for each section of the asset and liability. Significant and insignificant errors in the preparation of accounting (financial) statements are considered. Discloses the completion of the form for the statement of financial results, statement of changes in equity, and statement of cash flows. The balance sheet and the statement of cash flows were reconciled. The characteristics of specialized forms of accounting (financial) statements of agricultural organizations are disclosed. The regulatory and legal regulation of the formation of accounting (financial) statements of agricultural production organizations is touched upon.

The Content of Contemporary Analysis of Financial Statements

The article examines the points of view of Russian and foreign researchers on the content of the analysis of financial statements. The author shows that such analysis includes not only traditional analysis of bookkeeping (financial) reports (balance sheet, income statement, statement of changes in equity, cash flow statement, notes to the balance sheet and the income statement, statement on the proper use of funds received), a comprehensive assessment of the financial position of a company, analysis of tax and statistical reports, and forecasting of financial statements, but also special sections, such as analysis of financial statements factoring in inflation, analysis of consolidated financial statements and business segment reports, analysis of IFRS financial statements, as well as analysis of financial statements within the framework of strategic management and business valuation. The article emphasizes the author’s perspective on the content and composition of financial statement analysis today.

Finansijski izveštaji preduzeća Jaffa

According to the Law on Accounting of the Republic of Serbia, all companies are obliged to compile regular (annual) financial reports. Regular financial statements include: balance sheet, income statement, statement of changes in equity, statement of other results, cash flow. The financial statements provide the necessary information about assets, liabilities, equity, income, expenses, cashflow, external and internal users. The aim of the research is to show the significance and importance of compiling quality financial reports. The subject of the research is the financial statements of the Jaffa company. Jaffa Crvenka was taken as an example of how domestic companies can compile clear, accurate and timely financial reports. The result of the research showed that it is not enough to compile only traditional financial reports, but it is also necessary to provide additional information from non-financial reports, all with the aim of satisfying the information needs of various state holders.

Evaluasi Penyajian Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) (Studi Kasus Pada BMT Amanah Sultra Cabang Kendari)

The purpose of this study was to know whether the presentation of the BMT Amanah Southeast Sulawesi Branch Kendari financial statement was in accordance with SAK ETAP. This study was used quantitative and qualitative data, the source of the data are used secondary data and primary data. Data collection methods of this study are used interview and documentation methods using qualitative descriptive analysis.The results of this study showed that BMT Amanah presents only financial reports in the form of a balance sheet and income statement. Whereas the full financial statements are based on SAK ETAP, which consist of the balance sheet, the income statement, the statement of changes in equity, the cash flow reports and the notes to the financial statements. But the posts of the financial statement was presented clearly and in accordance with the SAK ETAP classification. The only anomaly caused by BMT Amanah has never experienced underpayments or overpayments of taxes. The weakness of the Amanah BMT itself in the process of preparing financial statements caused the lack of understanding of financial accounting standards (SAK), lack of training in preparing financial statements and lack of understanding of accounting.Based on the results of this study concluded that the presentation of the BMT Amanah Southeast Sulawesi Branch Kendari financial statement was not fully in accordance with SAK ETAP. This because there was no liability of tax account in BMT Amanah Southeast Sulawesi financial statements. caused the tax was paid by BMT Amanah Southeast Sulawesi was only a corporate income tax of 1% from gross profit. Furthermore, BMT Amanah had never experienced over or underpaid taxes, so liability taxes had never been acclaimed.

Развитие на практиките при изготвяне на консолидирани финансови отчети (The Development of Practices for the Preparation of Consolidated Financial Statements)

The main source of information on the financial and economic position of a group of companies is the consolidated financial statement. Thus, the consolidated financial statements aim to fulfill the information requirements of both external and internal parties of the group. The article examines the consolidated financial statements in two aspects. The first one is the emergence of the need for consolidated financial statements and their step-by-step regulation and standardization. The second aspect is the practical application of the current regulatory framework in the preparation of the consolidated financial statements at the end of the reporting period. The article summarizes and illustrates the main consolidation procedures in the preparation of consolidated financial statements (consolidated statement of financial position, consolidated statement of profit or loss and other comprehensive income and consolidated statement of changes in equity) at the end of the reporting period.

ANALYSIS OF CORRUPTION IN REGIONAL GOVERNMENT IN 2016 RELATED TO THE REGIONAL GOVERNMENT BUDGET REALIZATION REPORT

Corruption can be caused by many factors. One of the factors in accounting reporting system is financial statement fraud. Since 2015, Indonesia has used an accrual basis of accounting in Operational Report, Balance Sheet, and Statement of Changes in Equity. In addition, Indonesia also uses cash basis of accounting in the Budget Realization Report (LRA), Report on changes in Accumulated Budget Surplus (LPSAL), and Cash Flow Report. The aim of this paper is to determine the components of Budget Realization Report (LRA) that can be utilized as a gap to commit corruption in the regional government in 2016. Budget Realization Report is a financial report relating to the budget allocation from the State Budget (revision) or Regional Budget (revision and the realization of budget allocation. The data in this paper are taken from the KPK’s Performance Accountability Report 2016 based on the cases under investigation. The analytical methods use the related regulations, literature studies, and secondary data. The result of this studyshows that corruption in the regional government in 2016, related to the Budget Realization Report, occurred in the expenditure section butdid not occur in the revenue section. Corruption in the regional government was committed by Budget Users who got the highest budget in the region.

Porównywalność sprawozdań ze zmian w kapitale własnym na przykładzie spółek notowanych na GPW w Warszawie

Celem artykułu jest ocena porównywalności struktury i treści sprawozdań ze zmian w kapitale własnym spółek giełdowych oraz zaproponowanie rozwiązań, które zwiększyłyby tę porównywalność. Na potrzeby artykułu zastosowano dwie metody badawcze: analizę literatury przedmiotu oraz analizę treści sprawozdań finansowych. Analizie poddano 42 skonsolidowane sprawozdania finansowe za 2016 rok wybranych spółek notowanych na GPW w Warszawie, wchodzących w skład indeksu WIG30 oraz sWIG80. Wszystkie spółki prezentowały sprawozdanie ze zmian w kapitale własnym w formie macierzy. Większość spółek przedstawiała w pierwszej kolejności informacje o całkowitych dochodach, a w drugiej informacje dotyczące transakcji z właścicielami. Takie rozwiązanie pozytywnie wpływa na przejrzystość tego sprawozdania i porównywalność między spółkami. Prawie wszystkie spółki prezentowały informacje o wypłaconych dywidendach w odrębnej pozycji w sprawozdaniu ze zmian w kapitale własnym. Istnieją natomiast znaczne różnice dotyczące zakresu i szczegółowości elementów kapitału własnego przedstawianego w sprawozdaniu ze zmian w kapitale własnym. Regulacje MSR 1 powinny bardziej szczegółowo określać, jakie elementy kapitału własnego należy prezentować w sprawozdaniu ze zmian w kapitale własnym, co miałoby istotny pozytywny wpływ na jego porównywalność między spółkami. Porównując strukturę i treść sprawozdania ze zmian w kapitale własnym spółek z indeksu WIG30 i sWIG80, nie zaobserwowano istotnych różnic. Wyniki niniejszego badania mogą być przydatne w prowadzonych obecnie przez IASB pracach nad zmianami struktury i treści podstawowych sprawozdań finansowych w celu zwiększenia ich porównywalności. Ponadto dotychczas w Polsce przeprowadzono nieliczne badania dotyczące struktury i treści sprawozdań ze zmian w kapitale własnym według MSSF sporządzanych przez spółki giełdowe.

Penerapan Pencatatan Keuangan Berbasis SAK ETAP dengan Pendekatan Analisis SWOT pada UMKM di Kota Kupang

Penelitian ini bertujuan untuk mengetahui proses pencatatan keuangan berbasis SAK ETAP guna pengembangan Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Kupang. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Subjek penelitian yaitu pemilik usaha UMKM di Kota Kupang. Adapun teknik analisis data yang digunakan adalah teknik analisis kualitatif dan analisis SWOT. Dimana analisis kualitatif menggunakan teknik pengumpulan data triangulasi sedangkan analisis SWOT digunakan untuk mengidentifikasi berbagai faktor secara sistematis serta merumuskan proses pencatatan keuangan berbasisi SAK ETAP suatu perusahaan. Hasil penelitian ini menunjukkan proses akuntansi dari proses pencatatan, neraca, laporan rugi laba, laporan perubahan equitas, dan laporan arus kas untuk menunjang penggunaan laporan keuangan berbasis SAK ETAP tidak dapat dijalankan dengan baik sebagai suatu kekuatan dari suatu UMKM dalam menyediakan informasi keuangan untuk menilai kinerja UMKM mereka selama satu periode itu memiliki laba atau rugi.