METHODS OF BALANCE SHEET ITEMS EVALUATION AND RECOGNITION IN FINANCIAL ACCOUNTING AND THEIR IMPACT ON LIQUIDITY INDICATORS

Displaying and evaluation methods of the accounting information in the financial reports influence greatly the authenticity, indicator evaluation and making decisions of the economic nature. In the article the evaluation methods of separate balance items, their influence on the indicators of the companies’ liquidity are interpreted, the problems of the balance item classification in the financial reports are updated. The authors believe that when investigating a specific financial indicator (for example, liquidity) it is important to analyse and evaluate both the methodology of data acquisition in accounting and to evaluate the methods of recognition of these elements in financial reports.

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Telaahan Penerapan Sistem Informasi Akuntansi Berbasis Komputer Akuntansi (Menggunakan Microsoft Excel) dalam Penyajian Laporan Keuangan (Studi Kasus pada Rumah Sakit Islam Bogor)

Jurnal Ilmiah Binaniaga ◽

10.33062/jib.v6i02.221 ◽

2010 ◽

Vol 6 (02) ◽

pp. 49

Author(s):

Syarief Gerald Prasetya

Keyword(s):

Information System ◽

Balance Sheet ◽

Accounting Information ◽

Financial Statement ◽

Microsoft Excel ◽

Financial Reports ◽

Accounting Information System ◽

Achievement Data ◽

Medical Needs ◽

Processing Data

Hospital was established to serve the medical needs of the citizen. In addition to serving, hospitals also need to explore the benefits for the sustainability and the development of the hospital. To achieve financial reports have involved a large role. Accounting information system computer-based accounting will help serving the financial reports, so that more accurate and faster. Errors can be diminished. Research object is selected by the author to conduct research is Bogor Rumah Sakit Islam. A hospital that is located on Jl. Perdana Raya. 22 Budi Agung, Jakarta Utara. This hospital was established on May 12, 1991. The location is strategic as it is in the center of Bogor. In doing activity, accounting information system based on computerized accounting still not yet common use. Computer already exist but support application to create an accurate and fast financial statement does not exist. So much weaknesses if we still using manual method. Like slowly processing data, still using much worker and much step while processing. The information result is still contained high mistake. To solve all problems above we need accounting software as tool for accounting division. For that I try to apply computerized accounting using Microsoft Excel for helping creating financial statement. By doing observation and interview with related employee, this research can do well. Journalize transaction process by using Microsoft Excel is to make a column for each transaction such as Journal Voucher, General Ledger, Balance Sheet. After making a column, the next step is inputing achievement data to Journal Voucher. After inputing data, General Ledger and Balance Sheet can automatically fill up. By using computer, processing data is more faster, information result is more accurately, human resource is less needed. Related management can get information they need more faster, because amount recalculated every doing transaction.

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Regionâ€™s Financial Accounting Information System and the Quality of Local Government Financial Reports

Information Management and Business Review ◽

10.22610/imbr.v8i4.1394 ◽

2016 ◽

Vol 8 (4) ◽

pp. 64-68

Author(s):

Abdul Rahman ◽

Zulkifli Fachri

Keyword(s):

Information System ◽

Local Government ◽

Accounting Information ◽

Study Data ◽

Financial Accounting ◽

Financial Reports ◽

Accounting Information System ◽

Independent Variable ◽

Positive Effect

This study aimed to analyze the use of regionâ€™s financial accounting information system to the quality of local government financial reports. The quality of the financial statements includes the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the regionâ€™s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis, books, and various other literatures related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.

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IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v11i2.8045 ◽

2020 ◽

Vol 11 (2) ◽

pp. 123-132

Author(s):

Nimatul Ula ◽

Nawirah Nawirah

Keyword(s):

Qualitative Research ◽

Balance Sheet ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Online Data ◽

Financial Reports ◽

Financial Report ◽

Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

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Goodwill Impairment: A New Window For Earnings Management?

Journal of Business & Economics Research (JBER) ◽

10.19030/jber.v8i2.669 ◽

2010 ◽

Vol 8 (2) ◽

Cited By ~ 1

Author(s):

Yousef Jahmani ◽

William A. Dowling ◽

Paul D. Torres

Keyword(s):

Earnings Management ◽

Balance Sheet ◽

Accounting Information ◽

Accounting Standards ◽

Financial Accounting ◽

Financial Accounting Standards Board ◽

Font Size ◽

Rates Of Return ◽

Public Companies ◽

Goodwill Impairment

The Financial Accounting Standards Board promulgated standard No. 142 in an attempt to improve the understandability of accounting information.  This new rule eliminated the practice of automatically amortizing goodwill.  No. 142 requires public companies to test goodwill for possible impairment at least annually.  An unintended consequence of this new standard is the opportunity for companies to use it in earnings management.  To test the possibility that the rule is being used for this purpose, a sample of companies was chosen, all of which had amounts of goodwill on their balance sheet during the 2003-2005 interval.  The results reveal that the number of companies experiencing losses or low rates of return on total assets who actually impaired goodwill was statistically insignificant during the period under consideration.  Thus, the results strongly suggest that companies are using No. 142 in an attempt to manage the volatility of earnings.

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The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective from Local Governmental Accountants As Internal Users Of Budgeting And Financial Accounting Information.

Lex localis - Journal of Local Self-Government ◽

10.4335/16.3.453-476(2018) ◽

2018 ◽

Vol 16 (3) ◽

pp. 453-476

Author(s):

Jose Manuel Vela-Bargues ◽

Rosa María Dasí-González ◽

Amparo Gimeno-Ruíz

Keyword(s):

Local Government ◽

Financial Reporting ◽

Accounting Information ◽

Financial Accounting ◽

Fiscal Year ◽

Critical Perspective ◽

Financial Reports ◽

Governmental Accounting ◽

Government Accounting ◽

Recent Reform

Local Government Accounting and Financial Reporting in Spain has been recently reformed by the new Accounting Instructions published in 2103 and in force since the 1st of January 2015. Once the financial reports corresponding to 2016 fiscal year have been published, the main purpose of this paper is to empirically evaluate, the perceptions and opinions that local governmental accountants have about the recent reform. Our analysis has found a clear gap between the aims of the reform and the opinion of local governmental accountants, who consider the system too complex and clearly biased towards financial accounting information.

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IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019

Jurnal Ilmiah Akuntansi Rahmaniyah ◽

10.51877/jiar.v4i2.198 ◽

2021 ◽

Vol 4 (2) ◽

pp. 160

Author(s):

Bettynia Dwi Orparani ◽

Yumniati Agustina

Keyword(s):

Comparative Analysis ◽

Balance Sheet ◽

Financial Statements ◽

Financial Accounting ◽

Financial Reports ◽

Financial Position ◽

Income Statement ◽

Fixed Assets ◽

The Difference ◽

Descriptive Method

The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets

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CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

STUDIES AND SCIENTIFIC RESEARCHES ECONOMICS EDITION ◽

10.29358/sceco.v0i19.257 ◽

2014 ◽

Author(s):

Ionela Cristina Breahna Pravat

Keyword(s):

Financial Reporting ◽

Accounting Information ◽

Accounting Standards ◽

Quality Criteria ◽

Financial Accounting ◽

Financial Reports ◽

Accounting Systems ◽

Generally Accepted Accounting Principles ◽

Accounting Reports ◽

Qualitative Characteristics

The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS), and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP). However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.

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Exploratory Study on the Capitalization of Accounting Information by Financial Constructions Determined on the Basis of the Balance Sheet

Scientific Bulletin ◽

10.1515/bsaft-2017-0010 ◽

2017 ◽

Vol 22 (2) ◽

pp. 79-85

Author(s):

Alina-Teodora Ciuhureanu

Keyword(s):

Exploratory Study ◽

Balance Sheet ◽

Accounting Information ◽

Financial Accounting ◽

Accounting System ◽

Calculation Methods ◽

Proper Management ◽

The One

Abstract The capitalization of the information provided through the balance sheet should be one of the priorities of the organization’s manager. This is because the processed accounting information is the one that contributes to the setting of objectives and strategy and at the same time provides the necessary information capital for proper management of the activity. For these reasons, the article presents a series of financial constructions based on the accounting information provided through the financial accounting system and centralized in the balance sheet. The aim of the paper is to capture the benefits of using it by management and not to detail indicators / rates / tools in terms of calculation methods.

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OPTIMALISASI SISTEM INFORMASI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KOTA BANDUNG

Jurnal Riset Akuntansi ◽

10.34010/jra.v13i1.4330 ◽

2021 ◽

Vol 13 (1) ◽

pp. 68-74

Author(s):

Adeh Ratna Komala ◽

Deri Hendarin

Keyword(s):

Information System ◽

Local Government ◽

Accounting Information ◽

Financial Accounting ◽

System Quality ◽

Validity And Reliability ◽

Financial Reports ◽

Accounting Information System ◽

Testing Data

Abstract This study aims to examine the effect of the implementation of regional financial accounting information systems on the quality of regional financial reports that are in the Regional Apparatus Organization in Bandung. The phenomenon of this research is financial statements with unqualified and incomplete opinions. The research method is descriptive method of verification where the unit of analysis is the Bandung City Regional Apparatus Organization as many as 27 Regional Apparatus Organizations with 46 respondents. Testing data using validity and reliability tests using SPSS V 24 for testing data analysis and using SmartPLS V3 for hypothesis testing. The results showed that the local government financial accounting information system had an effect on the quality of local government financial reports. Keywords: regional financial accounting information system, quality of local government financial reports

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ANALYSIS USING REGION’S FINANCIAL ACCOUNTING INFORMATION SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT FINANCE REPORTS

Hasanuddin Economics and Business Review ◽

10.26487/hebr.v3i1.1489 ◽

2019 ◽

Vol 3 (1) ◽

pp. 13

Author(s):

Zulkfli Fachri ◽

Mediaty Mediaty

Keyword(s):

Information System ◽

Local Government ◽

Accounting Information ◽

Study Data ◽

Financial Accounting ◽

Financial Reports ◽

Accounting Information System ◽

Local Government Finance ◽

Independent Variable

This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements include the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis,books , and various other literature related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.

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