Statement Of Standards Research Articles

ANALISA ASSESMEN STANDAR PELAYANAN KESEHATAN DI INSTALASI GAWAT DARURAT RS PKU MUHAMMADIYAH SRUWENG TAHUN 2012

Government regulations governing the technical requirements contained in the emergency room in RI KEPMENKES NO. 856/Menkes/SK/IX/2009 Standards governing the ER (emergency room) .This study aims to find out analysis of assessment results PKU Muhammadiyah Hospital emergency room services Sruweng and compliance with the standards according to KEPMENKES RI NUMBER 856/Menkes/SK/IX/2009 Standards governing the ER Hospital. The study is qualitative research case study design. Research subjects were all medical and paramedical personnel who served in the emergency room, facilities and existing facilities and services in the IGD. Method of data collection is done by using the instruments of observation checklist with a list of statements of service standards according to IGD Kepmenkes No. 856/Menkes/SK/IX/2009, further in-depth interviews. The results the assessment conducted in PKU Muhammadiyah Hospital ER Sruweng through field observations and interviews were IGD service has exceeded the standard level of I is by achieving 103.50% and the achievement of outcomes assessment for level II emergency room services is quite high is 88.81%. Conclusion is more than the standard level I. However, to reach higher level is level II, IGD PKU Muhammadiyah Hospital Sruweng still require improvement and development to meet the service standards.

Implementation of the Altman z-score model in predicting bankruptcy at PT. Garuda Indonesia, Tbk.

Research aims: This study aims to forecast Garuda Indonesia’s bankruptcy rate using the Altman Z-Score model analysis tool based on financial statement data for the 2012-2021 period.Design/Methodology/Approach: A quantitative description method was used, with data sources from the Garuda Indonesia website.Research findings: Based on the data analysis, Garuda Indonesia was in a "gray area" or financial difficulty in the overall observation year.Theoretical contribution/Originality: Since 2020, Garuda Indonesia has implemented a statement of financial accounting standards (PSAK 73) on lease regulations. According to Institute of Indonesia Chartered Accountants (IAI, 2022), the objective of PSAK 73 on leases is to determine the principles for recognizing, measuring, presenting, and disclosing leases and determine whether the lessee and lessor provide relevant data with a method that presents transactions appropriately. PSAK 73 on leases categorizes assets from finance leases designated as right-of-use assets as part of property, plant, and equipment and lease liabilities as part of long-term liabilities that appear in the statement of financial position. Following the Institute of Indonesia Chartered Accountants (2022), right-of-use assets describe the tenant's right to use assets granted by the lessor to the lessee during the lease term.Research limitation/Implication: This research has limitations since the reference sources only came from research journals conducted at manufacturing and service companies in Indonesia and researched by Indonesian researchers. The data studied was only for the last 10 years (2012-2021) and during that time the 2019 Covid pandemic occurred, resulting in a lockdown which caused the number of domestic and international flights to Indonesia to decrease drastically.

The relationship between statements of government accounting standards, internal control systems, and human resources on the quality of financial reports: A literature review

The aim of this research is to analyze the management and quality of financial report. The research method we uses is by using systematic review. Through searching for articles in the SINTA journal database, this research identified significant findings related to implementing PSAP, Government Internal Control System, and Human Resources competency on the quality of financial reports in the regional government, cooperative and Public Service Agency sectors. Various existing studies highlight the positive impact of implementing accounting standards and SPIP on the quality of financial reports, with a good understanding of accounting by HR being key. Optimizing Government Internal Control System, implementing SAPD, and effective internal control are the focus to ensure the integrity and quality of financial reports. Increasing understanding of accounting by HR through investment in training is vital, along with consistent implementation of SAPD to ensure compliance with government accounting standards. Focusing on optimizing Government Internal Control System is essential in preventing errors and improving the quality of financial information, ultimately resulting in more reliable and accountable financial management and strengthening stakeholder trust.

Analisis Penyajian Laporan Keuangan Pada Badan Usaha Milik Desa (BUMDes) (Studi Kasus Pada BUMDes Bersama Bangkit Mandiri Sejahtera Kecamatan Nita)

This study aims to analyze how the presentation of financial statements at Village-Owned Enterprises (BUMDes) Bersama Bangkit Mandiri Sejahtera, Nita District. By analyzing the financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera, Nita District, and adjusting to the statement of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used in this study is qualitative research with descriptive methods. Data collection is done through interviews, documentation and observation. The results of this study show that in the presentation of financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera has not fully implemented financial statements in accordance with SAK EMKM due to limited knowledge of BUMDes management and the absence of training from related parties.

내용기준과 수행기준 관련 선행연구 분석을 통한 역량 중심 교육과정의 성취기준 개발 방향 탐색

Objectives The purpose of this paper is to solve the confusion about the statement of achievement standards in Korea in relation to the meaning of content standards and performance standards, and to explore the direction of development of achievement standards for competency-based curriculum. Methods To this end, the content of 12 previous papers dealing with the meaning of content standards and performance standards were analyzed. Results As a result of the analysis of previous studies, the meaning of content standards is divided into two categories; ‘standards for what students need to know’ and ‘standards for what students need to know and can do’. Performance standards are ‘standards of what can be done’ if content standards are defined in the former meaning, and if defined in the latter meaning, it turns out that the performance standard can be understood in the following three meanings; a statement focusing on the application of knowledge, a statement focusing on the application of knowledge with a clue for achievement, criteria for evaluating the level of achievement or mastery of how well the knowledge and skills included in the content standard are learned as a result. Conclusions As a result of searching for the cause and solution of the confusion about the meaning of content standards and performance standards, content standards are ‘standards of what to know and can do’, and performance standards are criteria for evaluating the level of achievement or mastery of how well the knowledge and skills included in the content standard are learned as a result. As a direction for development of achievement standards for competency-based curriculum, a method of presenting achievement standards by each category of knowledge, skills, values and attitudes, rather than being stated as a combination of content elements of knowledge, skills, values and attitudes, was proposed.

PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PENERAPAN PSAK NO. 15, PSAK NO. 22 DAN PSAK NO. 65

Consolidated financial statements are financial information that presents the financial position and results of operations of the parent company as well as one or more subsidiaries as if they were a single company. Current standard for preparing consolidated financial statements requires that they include companies under common control, unless such control is in question. Preparation of Consolidated Financial Statements is regulated in the statement of Financial Accounting Standards (PSAK) No. 15, PSAK No. 22 and PSAK No. 65. PSAK No. 15 describes the investment rules that must be accounted for using the equity method, where this method has a close relationship with the Consolidated Statements. PSAK No. 22 describes the accounting treatment of business mergers that can be in the form of an acquisition or consolidation of ownership, whether carried out through the acquisition of shares or net assets. PSAK No. 65 describes the consolidation criteria and also describes the consolidation procedures. This article describes the application of PSAK in the preparation of the Consolidated Financial Statements. The discussion in this article contains about investment accounting with equity method based on PSAK No. 15, business merger based on PSAK No. 22, and Consolidated Statements based on PSAK No. 65.

KETERKAITAN ANTARA PSAK NO. 22 KOMBINASI BISNIS TERHADAP PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASIAN

Today in the business world, many companies look like a single company, but in fact the company consists of many separate companies that merge. Business combinations can occur when companies merge which will result in a unified company. Based on PSAK No. 22 regulates how to treat accounting activities business combination (bussinees combination) either acquisition or consolidation of ownership based on the acquisition of net assets and shares. There are conditions and treatments that need to be done by companies that do business combinations. Where after doing a business combination, then the parent company needs to make consolidated financial statements. Consolidation begins on the effective control date. The consolidated financial statements are made because there are controls that do not unify the processes of the companies that carry out the merger. The consolidated financial statements are a requirement provided by the statement of Financial Accounting Standards (PSAK) to provide information on the financial position and results of operations for the parent company and subsidiaries as if the entity were a single entity of the company. This article describes the relationship between PSAK No. 22 regarding business combinations in the preparation of the consolidated financial statements. Keywords: PSAK No. 22, Business Combination, Consolidated Financial Statements.

PENGARUH PENGETAHUAN AKUNTANSI, SOSIALISASI STANDAR AKUNTANSI DAN SKALA BISNIS TERHADAP KUALITAS LAPORAN KEUANGAN EMKM

The purpose of this study is to determine the effect of accounting knowledge, socialization of SAK EMKM and scale of business on the preparation of financial statements which are based on the EMKM Financial Accounting Standards in the Tanimbar Islands. In this research, the data used are primary and secondary data. The population that will be used in this research is 69 SMEs. While in determining the sample using the sampling technique is total sampling, therefore the number of population that will be sampled, so it can be seen that the number of samples that will be used in this research is 69 MSMEs in the Tanimbar Islands. The data collection technique used in this research is a questionnaire. The data analysis technique used is using multiple linear regression analysis which will be assisted by using SPSS 26 software. The results found in this research are that accounting knowledge and socialization of SAK EMKM have no effect on the preparation of financial statements of EMKM Financial Accounting Standards, while on a business scale it has an effect on preparation of financial statements of EMKM Financial Accounting Standards

Technical aspects of virtual augmented reality-based rehabilitation systems for musculoskeletal disorders of the lower limbs: a systematic review

IntroductionMusculoskeletal disorders are one of the most common causes of physical disability. The rehabilitation process after musculoskeletal disorders is long and tedious, and patients are not motivated to follow rehabilitation protocols. Therefore, new systems must be used to increase patient motivation. Virtual reality (VR) and augmented reality (AR) technologies can be used in this regard. In developing such systems, various technologies and methods of movement recognition are used; therefore, this study aims to summarize the technical aspects of using VR/AR in rehabilitation and evaluate and discuss efficient methods of investigating studies using the Statement of Standards for Reporting Implementation Studies (StaRI).MethodsSearch in four scientific databases was done systematically based on PRISMA through online search engines from inception to June 2021. These databases include Medline (PubMed), Scopus, IEEE, and Web of Science. An updated search was also conducted on 17 December 2021. The research used keywords and MeSH terms associated with VR/AR, musculoskeletal disorder, and rehabilitation. Selected articles were evaluated qualitatively using the Standards for Reporting Implementation Studies (StaRI) statement.ResultsA total of 2343 articles were found, and 20 studies were included. We found that 11 (55%) studies used Kinect technology as input tools, and 15 (75%) studies have described the techniques used to analyze human movements, such as dynamic time warping (DTW) and support vector machines (SVM). In 10 (50%) studies, the Unity game engine was used for visualization. In 8 studies (40%), usability was assessed, and high usability was reported. Similarly, the results of the review of studies according to the StaRI checklist showed poor reporting in the title and discussion of the studies.ConclusionsWe found that academic studies did not describe the technical aspects of rehabilitation systems. Therefore, a good description of the technical aspects of the system in such studies should be considered to provide repeatability and generalizability of these systems for investigations by other researchers.

Sosialisasi Dan Edukasi Software Accounting Dalam Pencatatan Laporan Keuangan Pada Bmt Dmi Kota Pekanbaru

Islamic financial institutions or can be called interest-free banks are finance/banking whose operations and products are developed based on the arguments of the Qur'an and the Hadith of the Prophet SAW. Islamic financial institutions are banks whose working mechanism uses a profit-sharing system. Currently IAI (Indonesian Accounting Associations) has issued a statement of financial accounting standards (PSAK) which regulates Islamic Financial Accounting. The purpose of this activity is to provide knowledge and insight to readers about the role of the importance of accounting software in sharia cooperatives in recording their financial statements in the era of all-technology at this time, the role of technology in each activity is greatly assisted, for that it is necessary to have good socialization related to software Accounting in Sharia cooperatives. And help the BMT DMI in Pekanbaru. As for the target, the members/managers of the sharia cooperative BMT DMI Pekanbaru City understand and understand Accounting Software which can facilitate managers in recording financial statements properly and correctly. This activity will greatly assist the management of BMT DMI to run the program and its financial system. The result is that Accounting Software can help BMT DMI in doing accounting

Analysis of Financial Report Auditor Planning in Government Internal Control

This study aims to determine the suitability of Planning Auditor of the Financial Statements of the Buton Regency Inspectorate, with Standard Audit of Government Internal Supervisory Apparatus implemented by BPK-RI. The research method used is descriptive with a approach the research was conducted at the Inspectorate Office of Buton Regency, which is located in Southheast Sulawesi Province. The research was carried out on August 2 to September 2, 2022. The result of this research is that the planning for the audit of the financial statements at the Buton district Inspectorate office has complied with the audit standards of the government’s internal supervisory apparatus implemented by the financial audit agency of the Republic of Indonesia (BPK-RI). The audit standard applies 3 statements of Field Work Standards (SPAP) set by the Indonesian Accountants Association, namely: 1) Work must be planned as well as possible and if used assistants must be properly supervised 2) A sufficient understanding of intern control must be obtained to plan the audit and determine the nature and scope of the tests to be performed 3) Competent audit evidence must be obtained through inspection, observation, submission of statements, and confirmations as a reasonable basis for expressing an opinion on the audited financial statements.

Penerapan Pencatatan Akuntansi Persediaan Barang Dagang Berdasarkan PSAK No.14 Pada Toko Online Shop CUTIESTORE.CO

The goal of this study was to assess whether the Cutiestore.co Online Shop's inventory and valuation methods were compatible with the PSAK No. 14 statement of financial accounting standards. Documentation, Observation, Interview, and Literature Study are the methods utilized to gather data. Quantitative data analysis is performed by collecting (collecting), reducing (reducing), and displaying (displaying) data (data presentation). The Online Shop uses the FIFO valuation approach and the perpetual recording method for inventory value and recording. In-depth interviews with Cutiestore.co's owner yielded data in the form of an overview of the online store, which was then written up as a report on the findings. After conducting a study, experts assessed that the Cutiestore.co Online Shop's inventory recording, and valuation system complied with PSAK No. 14.

Optimization of the Implementation of PSAK 112 in An Effort to Increase Accountability for the Management and Reporting of Waqaf Assets at the Pondok Pesantren Foundation

Implementation of Financial Accounting Standards (SAK) PSAK 112: Accounting for Waqaf, which specifically regulates waqaf, is a positive signal for endowments in the country. Especially institutions that are directly involved in waqaf management. So that the management and presentation of waqaf assets at the Islamic boarding school foundation becomes more structured. PSAK 112 regulates accounting for nadzir organizations and wakif organizations. In an effort to optimize the potential of waqaf assets, the Indonesian Waqaf Board stated the need for good, accountable, planned, structured, and systematic management and reporting of waqaf assets as a form of responsibility for nazhir Islamic boarding school foundations with wakif as the endowment party. The implementation of PSAK 112 is to help waqaf managers from the responsibility for managing and reporting waqaf assets to become important. This study aims to analyze the optimization of the implementation of PSAK 112 in an effort to increase accountability for the management and reporting of waqaf assets at Islamic boarding schools foundations, through two questions, namely how Nadzir's participation in the implementation of PSAK 112, how the effect of increasing accountability for asset management and reporting on the implementation of PSAK 112. This is because the participation of nadzir in managing waqaf assets plays an important role in the development of waqaf assets. The results show that the management of waqaf assets at the RM Islamic boarding school foundation is carried out by combining the records of the value of waqaf assets that are debited with the value of donations in the form of infaq, shadaqah, charity that are debited to the foundation's account in the existing financial statements. There are differences in the recording of financial statements made by foundations with regulations, so that the implementation of PSAK 112 on accountability for management and financial reporting of Islamic boarding schools is not optimal. There are several obstacles related to budget management and the preparation of financial reports which are considered not appropriate, this is due to a lack of knowledge about statements of Islamic financial accounting standards and accounting for Islamic boarding schools. Islamic boarding schools only focus on how to record in the form of income minus expenses and used for the purposes of Islamic boarding schools and the benefit of the people.

THE TRAINING ON THE IMPLEMENTATION OF PSAK 71 (FINANCIAL INSTRUMENTS) FOR THE ASSOCIATION OF YOUNG ACCOUNTANTS IN THE BANTEN REGION

Accounting as a process for recording, calculating, grouping, and classifying, processing and presenting transaction data. Accounting has many important aspects to discuss, there are even times every year every statement of financial accounting standards undergoes several changes. This Community Service activity aims to provide training on the application of PSAK 71 financial instruments for the Young Accountants Association of the Banten Region, especially students at various universities spread throughout the Banten area in order to understand the essence of PSAK 71 financial instruments, namely there are significant changes in classifying and measuring financial assets. How PSAK 71 makes an estimate for bad debts. The method used is teaching, tutorial and discussion methods. Presentation by explaining, namely participants were given material directly from the speaker about PSAK 71. Then also discussed PSAK 71 in terms of taxation and provided illustrative examples related to calculating allowance for impairment allowances using Expected Credit Loss (ECL). The results of this community service were marked by the enthusiasm and ability of the participants for the presentation of the theory presented, the participants were quite critical and asked many questions. Simulation practice to calculate the benefits of trade receivables and impairment of trade receivables. The results of this community service activity in the form of a webinar are expected to be useful for students of accounting study programs, especially at various universities in the Banten area.

Analysis of the Application of Statements of Financial Accounting Standards Number 71 concerning Financial Instruments (Case Study at Ltd Bank BRI (Persero) Plc in 2020)

Statements of Financial Accounting Standards are commonly called PSAK in Indonesian terms. PSAK No. 71, which is the adoption of International Financial Reporting Standards (IFRS) 9, has officially come into force effective as of 1 January 2020 as Indonesia's new Financial Accounting Standards are commonly called SAK in Indonesian terms. PSAK No. 71 changed several rules related to financial instruments. This emerged as a response to the failure of corporations, especially the financial sector, which could not see signals from the market regarding uncollected bills from the start. This study aims to determine the application of PSAK No. 71 Financial Instruments in the financial sector, especially in the banking industry. The subject in this study is Ltd Bank BRI (Persero) Plc because Ltd Bank BRI (Persero) Plc is the Bank with the largest total assets and the Bank with the highest credit distribution value in Indonesia in 2020. The object in this study is the financial statements of Ltd Bank BRI (Persero) Plc ending as of December 31, 2020. This research type of research is descriptive qualitative with a case study approach. The results showed that Ltd Bank BRI (Persero) Plc had implemented all the regulations contained in PSAK No. 71 for the financial statements ended December 31, 2020, and the impact of implementation can be seen from the total value of Allowance for Impairment Losses are commonly called CKPN in Indonesian terms which increased by 29.07% at the beginning of its implementation.

Implementation of PSAP Number 13 at Arifin Achmad Hospital Riau Province

To realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Therefore, the Minister of Finance issued Regulation of the Minister of Finance (PMK) Number 217/PMK.05/2015 concerning the statement of accrual-based Government Accounting Standards (PSAP), namely PSAP No. 13 concerning the presentation of the financial statements of the Public Service Agency (BLU). This BLU / BLUD financial report provides information about the economic resources and obligations of the BLU / BLUD at the reporting date and the flow of economic resources during the current period. Users need this information to evaluate the economic capability of BLU / BLUD in future activities. For that we need a test of the factors that can affect the implementation of PSAP No. 13 of them. This study will examine the effect of Organizational Commitment, Human Resources and Information Systems on the Implementation of PSAP No. 13. This research will be conducted at RSUD Arifin Achmad, Riau Province. The research approach uses quantitative with primary data sources. The test uses multiple regression testing with SPSS 23. The results of statistical tests show that Organizational Commitment and Human Resources (HR) have no significant effect on the implementation of PSAP No. 13, while the Information System has a significant effect on the implementation of PSAP No. 13.

Tinjauan atas akuntansi aset tetap pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Cukai Malang

Fixed Assets are tangible assets that have a useful life of more than 12 (twelve) months to be used, or intended to be used, in government activities or utilized by the general public. This study aims to analyze the application of the Statement of Government Accounting Standards (SAP) Number 7 related to the practice of Accounting for Fixed Assets at the Office of Supervision and Service of Customs and Excise and Excise Malang. The application of accounting for property and equipment includes the classification and measurement of property, plant and equipment, treatment of property, plant and equipment after acquisition, presentation and disclosure of property, plant and equipment. This study examines the type of qualitative data, namely an explanation of fixed assets based on theories sourced from various literatures and interviews. And the data used are financial data and a number of reports regarding the recording of fixed assets carried out by KPPBC Types of Excise Madya Malang. Based on the results of the study indicate that the application of fixed asset accounting at the Office of Supervision and Customs and Excise Services of Madya Type Malang in general is in accordance with the statement of Government Accounting Standards (SAP) number 7 related to the practice of Fixed Assets Accounting, but the revaluation of fixed assets has not been fully implemented. in accordance with the statement of Government Accounting Standards (SAP) number 7.

Managing Value Added Tax Issues in Indonesian Business Entities post-IFRS 15 Adoption

This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with customers to contain explicit clauses regarding the time of supply in order to alleviate incompatibilities between the two approaches. It also encourages that new contracts with customers incorporate and ensure the inclusion of each party's VAT obligations. Due to the lack of a uniform standard for commercial interests and tax administration, business entities should undertake the initiative to ensure legal certainty through contractual arrangements by containing adequate information for tax purposes. The significance of this work lies in its attempt to reconcile the accounting and taxation distinctions using an Indonesian context as a lens. Although the implementation of tax law varies according to jurisdiction, the notion of time of supply is applied universally, making this study important as a precedent for situations in other countries.

Implementasi PSAK NO. 106 Akuntansi Musyarakah Pada Produk Pembiayaan Kepemilikan Rumah

As on of the Business measuring tools, accounting is inseparable from Business Activities owing to its function to provide information about the financial condition and as a medium of accountability between parties. Therefore, accounting standards are essentially required to prevent from any kinds of abuse of Authority and Disputes. Some Research findings highlights that most of the banks have not implemented accounting standards. This Research uses qualitative normative approach by researching financing managers as the Research subjects representing the bank institution. The data Wet collected through instrument of interview and documentation. The data Wet analyzed with qualitative analysis. In practice, this bank has complied with accounting standards. Such statement of accounting standards applied to home financing Products is its conformity with statement of Financial Accounting Standards (PSAK) No. 106 on Musyarakah Accounting.

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