Case Studies in Auditing Financial Statements and ERP Reports

2001 ◽  
pp. 341-357
Keyword(s):  
Case Studies ◽  
Financial Statements

Conferred ownership: approval of financial statements by small charities

2020 ◽  
Vol 17 (3) ◽  
pp. 345-371
Author(s):  
Jane Thompson ◽  
Gareth G. Morgan
Keyword(s):  
Case Studies ◽  
Design Methodology ◽  
Financial Statements ◽  
Content Type ◽  
Corner Cutting ◽  
Knowledge Group ◽  
Group Responsibility ◽  
Inductive Study ◽  
Narrative Reporting

Purpose The purpose of this paper is to investigate how trustees of small English registered charities understand and own the reporting and accounting requirements with which their charities must comply. Design/methodology/approach The research described is a multi-pronged qualitative and inductive study of three small Yorkshire charities as they approve their annual accounts. The case studies are based on observations of trustee meetings and interviews with a range of trustees and their independent examiner or auditor. The use of a practice lens focuses on the behaviours of individuals to understand the sense that they make of their charity’s accounts. Findings Trustees' understanding of their financial statements is limited; they tend to rely on key individuals who have knowledge. Group responsibility creates a shared way of understanding the financial statements. Treasurers and independent examiners simplify information for the trustees even resorting to corner cutting and rule bending. Narrative reporting is given very little attention. Trustees read their financial statements as a report to them not by them; accountability notwithstanding, thus ownership of their financial statements is conferred not intrinsic. Research limitations/implications The findings are drawn from three specific case studies and therefore cannot be generalised, but they offer rich qualitative insights into small charities’ accounting and reporting. Originality/value This research provides a unique multi-viewpoint analysis of charity practices, and through its use of a practice lens dives deeper into examining trustees’ understanding and behaviour.

scholarly journals COMPARISON OF THE IMPLEMENTATION OF MAQASHID SHARIA IN CERTIFIED SHARIA HOTELS AND UNCERTIFIED SHARIA HOTELS (STUDY ON SHARIA HOTELS IN INDONESIA)

2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Memed Sueb ◽  
Euis Nurhayati ◽  
Indri Yuliafitri
Keyword(s):  
Financial Performance ◽  
Case Studies ◽  
Economic Performance ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Social Reporting ◽  
Interpretive Paradigm ◽  
Alternative Choice

The performance of Islamic entities does not only consist of aspects of financial performance (economic performance), but also views from the aspect of sharia as a characteristic that distinguishes it from conventional entities. The purpose of sharia is revealed in the form of maqashid sharia which must be applied in all aspects of life. Therefore, the maqashid sharia approach can be an alternative choice for assessing the performance of a sharia-based entity. In addition, another requirement for Islamic entities is to disclose Islamic Social Reporting (ISR), in which there are 43 items that are characteristic of Islamic entities that must be disclosed in the financial statements of Islamic entities as a form of accountability for Islamic entities. This research uses a qualitative approach by means of case studies based on the interpretive paradigm in order to capture the performance of Islamic hotels using the maqashid sharia approach, and to see whether the elements in Islamic Social Reporting already exist in Islamic hotels. Based on the results of a survey of sharia hotels in Indonesia, both those that have been certified as sharia hotels, hotels that have halal certification for their restaurants, and hotels that claim to be sharia hotels. The conclusion is that certified sharia hotels have been proven to have implemented and maintained sharia values in their hotel operations, although there were some insignificant violations. The implementation of sharia values is not only applied by sharia hotels that have been certified as sharia hotels. The new sharia hotels apply the halal concept, either claiming to be a sharia hotel in the name of the hotel or not mentioning the word sharia in the hotel name. In fact, there were almost perfect implementations in several Islamic hotels that were not yet certified as sharia hotels. It's just that for 2-star hotels and below that claim to be sharia hotels, the implementation of sharia values is only limited by not accepting guests who are not legal spouses, and not providing liquor.

scholarly journals Akuntabilitas Laporan Keuangan Lembaga Amil Zakat di Kota Semarang

2015 ◽  
Vol 31 (2) ◽  
pp. 485
Author(s):  
Nikmatuniayah Nikmatuniayah ◽  
Marliyati Marliyati
Keyword(s):  
Qualitative Analysis ◽  
Case Studies ◽  
Research Method ◽  
Financial Statements ◽  
Internal Controls ◽  
The State ◽  
Multiple Models ◽  
Financial Report

This study aimed to evaluate the system of zakah management andaccountability Financial Statements amil zakat institutions. The research method usesdescriptive qualitative analysis with multiple models LAZ case study that has the widestdistribution of zakat in Semarang. Case studies include: BAZNAS Semarang, LAZISBaiturrahman, PKPU, DPU Daarut Tauhiid, Rumah Zakat, Dompet Dhuafa, and Baitul MaalHidayatullah (BMH). The results showed that the Financial Report is available entirelyin LAZ, except the Statement of Canges in Asset under Management. The accountingsystem entirely 100% available, except flowchart and journals. Internal controls havenot been fully complied with and the bulk LAZ yet presentation of financial statements inaccordance with SFAS 109. Financial Statements Accountability embodies responsibilityto the community, the state, and God (Allah Swt).

scholarly journals Analisis Kesesuaian Akuntansi Transaksi Gadai Emas Syariah Dengan PSAK dan Fatwa DSN MUI (Studi Kasus Praktik Gadai Emas di Pegadaian Syariah Surabaya)

2015 ◽  
Vol 2 (11) ◽  
pp. 943
Author(s):  
Lina Aulia Rahman ◽  
Noven Suprayogi
Keyword(s):  
Data Collection ◽  
Case Studies ◽  
Financial Statements ◽  
Data Collection Methods ◽  
Fast Processing ◽  
Collection Methods

One easy and practical financing is a pawn. Pawning gold is very attractive financing for fast processing and high estimates. Basic mortgage financing in Indonesia sharia is Fatwa 25 / DSN-MUI / III / 2002 on Rahn and 26 / DSN-MUI / III / 2002 on the Gold Rahn, PSAK 59 (qardh), PSAK 107 (Ijarah), and PAPSI in 2013.This study aims to determine the accounting treatment products on the gold pawn Sharia Islamic Pawnshop Surabaya with gold pawn practice case studies on Islamic Pawnshop Blauran Surabaya Branch. This research is qualitative. The data collection methods used were interviews and take the financial statements on the official website Pawnshop. The results showed that the accounting treatment in the aspect of recognition and measurement in accordance with PSAK 107, PSAK 59, and PAPSI 2013. But, the presentation of the financial statements is not accordance with PSAK 100 and 101.

scholarly journals Facturación electrónica versus facturación clásica. Un estudio en el comportamiento financiero mediante estudios de casos / Classical versus Electronic invoicing. A study of the financial behavior through case studies

Ciencia Unemi ◽  
2016 ◽  
Vol 9 (18) ◽  
pp. 63
Author(s):  
Jaime Fabian Díaz Córdova ◽  
Edisson Coba Molina ◽  
Adriana Bombon Mayorga
Keyword(s):  
Case Studies ◽  
Unit Cost ◽  
Cost Optimization ◽  
Financial Statements ◽  
Profit Sharing ◽  
Financial Behavior ◽  
Global System ◽  
Unit Costs ◽  
Economic Saving ◽  
The Cost

La Facturación Electrónica (F-e) surge por el avance tecnológico, desde la aparición de internet, estos documentos digitales buscan reemplazar a la Factura Tradicional (F-t). Los primeros indicios de facturación electrónica fueron en 1997 a través del Organismo Europe Articule Numbering Associatión (EAN-UCC) actualmente Global System One (GS1). Con la obligatoriedad de aplicar facturación electrónica desde el año 2009, el objetivo de este artículo es evaluar a través de estudios de casos los costos unitarios al emitir facturas tradicionales versus el costo unitario al implementar facturación electrónica. Las variables estudiadas fueron sueldos, suministros, mantenimiento, depreciación en base a los estados financieros reflejados en el formulario 101 ó 102 presentados en el año 2013 al Servicio de Rentas Internas - SRI. Este estudio muestra como los costos para emisión de facturas tradicionales versus facturas electrónicas son variados, la existencia de un ahorro económico al aplicar F-e fluctúa de 32% al 57%, la optimización de costos al cambiar la F-t y la utilidad contable se incrementaría, beneficiando a involucrados como son: la participación de utilidades a los trabajadores, impuesto a la renta y distribución para accionistas. Abstract Electronic Invoicing (EI) arises from technological progress since the advent of the Internet; these digital documents seek to replace the traditional Invoice (TI). The first signs of electronic invoicing were in 1997 through the Organization, Europe Articulate Numbering Association (EAN -UCC) currently Global System One (GS1) which has the obligation to implement electronic invoicing since 2009, the aim of this article is to assess through case studies, the unit costs in issuing traditional bills versus the unit cost by implementing electronic invoicing, the variables studied were: salary, supplies, maintenance, depreciation based on the financial statements reflected on the Form 101 or 102 submitted in 2013 to the Internal Revenue Service - SRI. This study shows how the cost to issue traditional invoices versus electronic invoices are varied and there is an economic saving by applying EI that fluctuates from 32% to 57%, cost optimization by changing the TI and the accounting profits would increase, benefiting to elements such as: profit sharing to workers, income tax and profit sharing to shareholders.

scholarly journals PERHITUNGAN PSAK 23 (PENDAPATAN OPERASIONAL , NON OPERASIONAL) DAN PELAPORAN KEUANGAN PERUSAHAAN PADA PT JASA MARGA (PERSERO) TBK

2019 ◽  
Vol 1 (1) ◽  
pp. 102
Author(s):  
Achmad Fauzi
Keyword(s):  
Qualitative Research ◽  
Case Studies ◽  
Research Method ◽  
Financial Statements ◽  
Revenue Recognition ◽  
Collection Method ◽  
Qualitative Research Method ◽  
Basis Method ◽  
Service Standards ◽  
Cash Basis

PSAK number 23 is described and explained about revenue recognition that can be used for companies. The collection method in this study is a qualitative research method with case studies. Implementation of operational, non-operational, and application revenue recognition with the Company's financial statements. PT Jasa Marga uses the cash basis method as a basis for revenue recognition, revenue is only calculated based on cash receipts and disbursements, with basic cash usage. PT Jasa Marga implements Minimum Service Standards (SPM) to obtain normal income and activities carried out by the company can run well.

Financial Statements

2019 ◽  
Author(s):  
Carsten Berkau
Keyword(s):  
South Africa ◽  
Case Studies ◽  
Accounting Standards ◽  
Financial Statements ◽  
Learning Objectives ◽  
Financial Accounting ◽  
International Accounting Standards ◽  
Text Book ◽  
International Edition ◽  
Technical Terms

Financial Statements is the international edition of the text book Bilanzen. It covers the syllabus of Financial Accounting classes on the bachelor’s level. Additional materials and case studies for a master’s course are available online. Financial Statements is based on more than 20 years’ experience in teaching Accounting in German and international universities, such as in South Africa, Malaysia, China and South Korea. The contents is based on international Accounting standards IFRSs. All chapters outline the learning objectives, explain the application of IFRS clearly, demonstrate Accounting work by exam-like case studies, show the accounts and financial statements as well as all calculations in detail, include easy to apply How-it-is-Done instructions and explain Accounting technical terms in in easy words. Test questions and solutions are provided. On the website, more than 1,000 pages of prior exam tasks with full solutions are available in English.

scholarly journals Analysis of the Accounting Credibility of Garuda Indonesia Financial Transactions with Mahata Aero Teknologi

2020 ◽  
Vol 20 (1) ◽  
Author(s):  
Girang Permata Gusti ◽  
Agnes Bieattant Budianto
Keyword(s):  
Case Studies ◽  
Research Methods ◽  
Financial Statements ◽  
The Other ◽  
Revenue Recognition ◽  
Descriptive Research ◽  
Large Scope ◽  
Financial Transactions ◽  
Document Review ◽  
Compensation Costs

This study aims to analyze the feasibility of recording financial statements in 2018 carried out by Garuda Indonesia, specifically transactions conducted by Garuda companies with Mahata. Using descriptive research methods, which include case studies and document review. The results obtained are that the transaction entitlement to the payment commitment by Mahata to the Garuda which is recorded in the other income section is incorrect, that should not be recognized all as other income based on PSAK 23 "revenue", revenue recognition of rights compensation costs should be recognized based on the PSAK 30 "rent". In addition there are indications Mahata's inability to carry out part of it large scope of work and pay fees compensation rights according to the invoice deadline. Keywords—Garuda Indonesia; Mahata;Acrual based; Cash based

scholarly journals The Analysis of Financial Statements Performance: Case Studies PT. Bank Negara Indonesia (Persero)

2021 ◽  
Vol 1 (2) ◽  
pp. 87-100
Author(s):  
Yusuf Rombe
Keyword(s):  
Financial Performance ◽  
Case Studies ◽  
Financial Statements ◽  
Vital Role ◽  
Qualitative Approach ◽  
Profit Margin ◽  
The Other ◽  
Return On Equity ◽  
Net Profit ◽  
Percentage Ratio

The objectiveness of this study is to determine the level of growth in financial performance at PT. BNI (Persero) Tbk; starts from period 2013 to 2015. This assessment is carried out to determine how the bank's financial performance in the last few periods will be and what the conditions will be like in the coming period (forecast). That this will be useful in describing how financial performance has a vital role in a bank's business continuity so that in this study use descriptive qualitative approach. The result of this study is the growth in the financial performance is increasing from a liquidity perspective, considering that only two percentage ratios in 2015 underperformed in 2013, namely the investing policy ratio and the banking ratio. According to data shown before, the increase in the financial performance viewed from a profitability perspective is dominated by a volatile percentage ratio. There are two ratios whose performance continues to decline (e.g., Net Profit Margin and Return on Equity). According to the previous data proven, there is a gap between liquidity ratio and profitability ratio, given that the growth in the liquidity performance has increased. On the other hand, the change in profitability performance has decreased.

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