scholarly journals GHARAR DALAM AKUNTANSI AKRUAL

2012 ◽  
Vol 1 (1) ◽  
Author(s):  
Ulfi Kartika Oktaviana
Keyword(s):  
Financial Institution ◽  
Accounting Information ◽  
Primary Objective ◽  
Financial Statement ◽  
Earning Management ◽  
Accrual Accounting ◽  
Key Word ◽  
Accrual Basis ◽  
Definition Of ◽  
Cash Basis

Some authors  agreed that accrual basis concept is in line with the objectives of Islamic accounting.  The ones who’s  agreed  applying acrrual basis of accounting   believes that the primary objective of Islamic Accounting information is to facilitate the users in computing his or her zakah obligation. The ones who’s not agreed applying accrual basis believes that recognizing noncash and circumstances as they occur is contain gharar.  They also believes in computing zakah obligation cannot apply accrual accounting because zakah must compute base on wealth which has been receive its benefit. Definition of accrual accounting also allow earning management to occur. Debate of the cash basis and the accrual basis has been long discussion, for financial statement of Islamic bank and financial institution need modified accrual and cash basis in order to fulfills Islamic Shari’a.<br /> Key word: Gharar, Akuntansi Akrual, Akuntansi Kas, Laporan     Keuangan Entitas Syariah.<br /><br />

Kegunaan Informasi Akuntansi dalam Pengambilan Keputusan Internal oleh Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA)

2017 ◽  
Vol 2 (4) ◽  
pp. 73-91
Author(s):  
Karno Pandu Wibowo
Keyword(s):  
Decision Making ◽  
Accounting Information ◽  
Information Use ◽  
External Factors ◽  
Accrual Accounting ◽  
Related Factors ◽  
Internal Factors ◽  
Level Of Use ◽  
Accrual Basis ◽  
Cash Basis

This study aims to determine the usefulness level of accounting information (on cash basis and accrual basis) in central goverment agencies internal decision-making process. In addition, this study also aims to determine the influence of the organization’s external factors, the organization's internal factors and Individual Actor’s Characteristic Related Factors on the level of use of accounting information in central goverment agencies internal decision making.The research show that  level of accrual accounting information use in the context of internal decision making is high. In addition it showed differences between  level of cash-based accounting information use and accrual-based accounting information use. This study also addressed that the organization’s external factors, the organization's internal factors and individual actor’s characteristic related factors significantly influence both level of accounting information use  on cash basis and accrual basis in the internal decision-making. Except for the organization’s external factors  did not significantly affect the level of accrual accounting information use  in the internal decision-making.   Abstrak Penelitian ini bertujuan untuk mengetahui tingkat kegunaan informasi akuntansi (berbasis kas dan akrual) dalam proses pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA). Selain itu penelitian ini juga bertujuan untuk mengetahui pengaruh faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna terhadap tingkat penggunaan informasi akuntansi dalam pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA).Temuan peneliti menunjukan bahwa tingkat penggunaan informasi akuntansi berbasis akrual tinggi dalam rangka pengambilan keputusan internal. Selain itu penelitian menunjukan adanya perbedaan tingkat penggunaan antara informasi akutansi berbasis kas dan informasi akutansi berbasis akrual. Penelitian juga menujukan bahwa faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi (berbasis kas dan akrual) dalam pengambilan keputusan internal. Kecuali untuk faktor eksternal organisasi tidak berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi akrual dalam pengambilan keputusan internal.

scholarly journals North Pole Car Wash: A Teaching Case Demonstrating The Advantages Of Accrual Basis Accounting

2018 ◽  
Vol 14 (3) ◽  
pp. 17-24
Author(s):  
Paul M. Clikeman
Keyword(s):  
Financial Reporting ◽  
Cash Flows ◽  
Financial Statement ◽  
Accrual Accounting ◽  
Accounting Standard ◽  
Teaching Case ◽  
Future Performance ◽  
Car Wash ◽  
Accrual Basis ◽  
Cash Basis

Given the significance of accrual accounting to financial reporting, it is important for students to understand why accounting standard setters have chosen accrual basis over cash basis accounting. This teaching case illustrates the superiority of accrual basis earnings over cash flows when financial statement users wish to evaluate past operating performance and/or predict future performance. The case, which requires only 20-25 minutes of class time, enables students to discern for themselves the relative advantages of accrual accounting.

PENERAPAN APLIKASI SAIBA UNTUK PENYUSUNAN LAPORAN KEUANGAN

2016 ◽  
Vol 14 (1) ◽  
pp. 65
Author(s):  
Arieffin Dian Permana
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Good Governance ◽  
Financial Statement ◽  
Advantages And Disadvantages ◽  
Government Accounting ◽  
Reporting Process ◽  
Accrual Basis ◽  
The Government ◽  
Cash Basis

ABSTRACT Information technology (IT) have a great impact to all over environmental society, especially for bussines and accounting. Nowdays, information technology is already used in government sectors. Society are prosecute government sektors works efficiently and effectively to give a excellent public services, because the objectives of government sectors is to produce better pulic services. One of government sectors responsibility for society is to produce financial statement. Financial statement represent the performance of government sectors. Financial statement is arranged according to goverment standards and laws. Implementation of good governance in government sectors, makes a great revolution on government accounting basis. Prior the implementation of good governance, accounting basis for government sectors is a cash basis. Now the standards requires accrual basis to be used in addition to report financial statement. This differences makes a adjustments are needed on the government financial reporting process. Then, government launch SAIBA (Sistem Akuntansi Instansi Berbasis Accrual) to accommodate this conditions.  The writer main focussed is to describe the characteristic, advantages, and disadvantages of application but not how to this applications works. Keywords : Information Technology, Good Governance, SAIBA, Financial Statement, Cash Basis, Accrual Basis.

scholarly journals ANALISIS PENDAPATAN BERBASIS KAS DAN BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH

2021 ◽  
Vol 26 (2) ◽  
pp. 75-86
Author(s):  
Monica Valencia Putri ◽  
Rindu Rika Gamayuni ◽  
Komaruddin Komaruddin ◽  
Fitra Dharma
Keyword(s):  
Financial Statement ◽  
Total Income ◽  
Local Revenue ◽  
Local Taxes ◽  
Significant Difference ◽  
Before And After ◽  
Accrual Basis ◽  
Cash Basis

This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial gov ernments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate that there is a significant difference in the increase in the total income of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual based SAP. There is a significant difference in the increase in local revenue of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the increase in local taxes LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the decrease in regional levies LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP.Keywords: cash basis income, accrual basis income, accrual-based SAP, LRA-Income and LO-income

scholarly journals PENERAPAN ACCRUAL BASIS PADA PELAPORAN KEUANGAN UMKM BERDASARKAN SAK ETAP DI KOPERASI KARYAWAN PT. BANK SULUT

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Agita Motto ◽  
Ventje Ilat ◽  
Meyli Kalalo
Keyword(s):  
Financial Reporting ◽  
Qualitative Data ◽  
Financial Statement ◽  
Financial Report ◽  
Depth Analysis ◽  
Basis System ◽  
Accrual Basis ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Cash Basis

MSME is regulated based on Law No. 20 Year 2008 on Micro Small Medium Enterprises. In practice in the field of many MSMEs pelaprannya not adequate because sebagia still use the cash basis in penyilasianya and presentation of financial statements. Financial reporting of MSMEs should be prepared based on SAK ETAP and using accrual basis. The purpose of this research is to apply financial report of Cooperative UMKM based on SAK ETAP. The research method used is descriptive qualitative, where the qualitative data is the information data in the form of verbal sentence is not a symbol of numbers or numbers. Qualitative data obtained through a process using in-depth analysis techniques and can not be obtained directly. The results showed that the Employee Cooperation of PT.Bank Sulut which broperasi field of Java that is saving and loan services as well as vehicle rental, cloth factory. Transactions are recorded on an accrual basis system where transactions are recognized when they occur rather than when cash is received.Keywords: MSME, Financial Statement, SAK ETAP

scholarly journals Analisis Akuntansi Pendapatan Perpajakan dalam Rangka Penerapan Akuntansi Berbasis Akrual (Studi Kasus KPP Pratama Baubau)

2018 ◽  
Vol 18 (2) ◽  
pp. 111-118
Author(s):  
Rudi Abdullah
Keyword(s):  
Research Result ◽  
Financial Statement ◽  
Observational Result ◽  
Economic Resource ◽  
The Future ◽  
Accrual Basis ◽  
Income Accounting ◽  
Cash Basis ◽  
Future Information

Accounting gets accrual basis will result more information akuntabel,  and transparent as compared to accounting gets cash basis. Accounting gets accrual basic can provide the better measurement, admitting that timely, and liabilities cast in the future. Information gets accrual basis can provide information about economic resource purpose that actually. This research intent to know accounting implement gets accrual basis accord PP 71 years 2010 on taxations propertied accounting. This observational type is observational kualitatif. Sample that is utilized is taxation propertied data on Taxeses Ministering Office Pratama Baubau year 2014. To show observational result that KPP Pratama Baubau has performed taxation income accounting with accrual basis bases prevailing order, which is PP 71 years 2010 and ruling supporting another. Taxation income is admitted while its appearance commanding rights on propertied taxation. Taxations propertied registry be performed according to Accounting Default journals Institutions. Taxations Propertied reporting KPP Pratama Baubau is presented in Budget Realization Reporting and Operational Reporting. This research result is expected Commanding that make ready qualified Man Resource optimal ala and ready deep implemented accounting gets accrual basis so will result qualified Government Financial Statement and gets can be accounted.Keywords: Taxation, Accounting income gets accrual basis

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

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.

Teleological versus Non-Teleological Perspectives in Financial Statement: The Debate between Chambers and Onida

2017 ◽  
Vol 44 (2) ◽  
pp. 157-179
Author(s):  
Enrico Gonnella ◽  
Lucia Talarico
Keyword(s):  
Accounting Information ◽  
Financial Statement ◽  
Pure Science ◽  
Scientific Debate ◽  
Multiple Realities ◽  
Italian Journal ◽  
Italian Author ◽  
Objective Being ◽  
Chartered Accountants ◽  
Jel Classifications

ABSTRACTThis paper examines the scientific debate that took place in 1973 in the journal Rivista dei Dottori Commercialisti (Italian Journal of Chartered Accountants) between Pietro Onida and Raymond J. Chambers concerning the nature of financial statement information. Our research revealed that Onida was the advocate of a teleological theory of the financial statement, whereas Chambers supported the perfect neutrality of accounting information. Going back to theoretical precedents, the thoughts of the two scholars have different ontological and epistemological assumptions. If, ontologically, Chambers conceives reality as unique and objective, being inspired by the neopositivism of the “received view,” Onida admits the existence of multiple realities by adopting an interpretivist perspective. Epistemologically, the Australian scholar approaches accounting as a pure science by leveraging its deductive moment rather than empirical recognition, whereas the Italian author conceives accounting as an “application science” and adopts a method where the inductive approach prevails.JEL Classifications: M40; M41; M49.

An Analysis of the Demand for Reporting on Internal Control

2000 ◽  
Vol 14 (3) ◽  
pp. 325-341 ◽  
Author(s):  
Heather M. Hermanson
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Internal Control ◽  
Operational Definition ◽  
Financial Statement ◽  
Individual Investors ◽  
Internal Auditors ◽  
Additional Information ◽  
User Groups ◽  
Definition Of

The purpose of this study is to analyze the demand for reporting on internal control. Nine financial statement user groups were identified and surveyed to determine whether they agree that: (1) management reports on internal control (MRIC) are useful, (2) MRICs influence decisions, and (3) financial reporting is improved by adding MRICs. In addition, the paper examined whether responses varied based on: (1) the definition of internal control used (manipulated as broad, operational definition vs. narrow, financial-reporting definition) and (2) user group. The results indicate that financial statement users agree that internal controls are important. Respondents agreed that voluntary MRICs improved controls and provided additional information for decision making. Respondents also agreed that mandatory MRICs improved controls, but did not agree about their value for decision making. Using a broad definition of controls, respondents strongly agreed that MRICs improved controls and provided a better indicator of a company's long-term viability. Executive respondents were less likely to agree about the value of MRICs than individual investors and internal auditors.

The Effect of Misstatements on Decisions of Financial Statement Users: An Experimental Investigation of Auditor Materiality Thresholds

2002 ◽  
Vol 21 (1) ◽  
pp. 11-27 ◽  
Author(s):  
Brad Tuttle ◽  
Maribeth Coller ◽  
R. David Plumlee
Keyword(s):  
Economic Condition ◽  
Accounting Information ◽  
Critical Factor ◽  
Financial Statement ◽  
Asset Markets ◽  
Market Prices ◽  
Financial Misstatements ◽  
Experimental Asset Markets ◽  
Financial Misstatement ◽  
Materiality Thresholds

Auditors are faced with the dilemma of inferring materiality based, in part, on whether a given level of financial misstatement will affect the decisions of statement users. Misstatements in accounting information that are below the materiality threshold are not expected to change users' assessments of a company's economic condition. While the auditing profession accepts materiality in concept, its application in practice is more controversial. In certain settings, the nature of a misstatement, such as changing a small profit into a loss, may affect an auditor's materiality judgment. However, in many cases the magnitude of the misstatement is a critical factor in judging materiality. We focus solely on the issue of magnitude and examine whether financial misstatements that are at or below commonly applied materiality thresholds result in market prices that differ from those resulting from correctly stated information. We conduct a series of 12 experimental asset markets each consisting of 12 independent three-minute trading periods with six traders in each market. We then compare prices for companies generated by markets that are provided either correctly stated information, information containing misstatements that would typically be considered immaterial, or information containing material misstatements. Results indicate that undisclosed misstatements within materiality thresholds that are consistent with current audit practice do not affect market prices, while misstatements well above these thresholds do.

Sign in / Sign up

Export Citation Format

Share Document