Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Biaya Limbah

This study aims to determine the application of environmental accounting on the cost of waste at PT. Cement Puger Jaya Raya Sentosa. This research is qualitative using triangulation method. Resulth is accounting practices (the recognition, measurement, presentation and disclosure) the cost of waste carried out by PT. Cement Puger Jaya Raya Sentosa almost in accordance with the Framework for the Preparation and Presentation of Financial Statements (KDPPLK) however, PT. Cement Puger Jaya Raya Sentosa yet have a complete financial statement. The financial statements are owned by PT. Cement Puger Jaya Raya Sentosa until this research still consists of report production costs, fixed asset depreciation report, and income statement. Keywords: Accounting, Environmental, Waste, Cement Factory, Report

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Transaction-based lending and accrual quality

Managerial Finance ◽

10.1108/mf-01-2019-0012 ◽

2020 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Stephen Gray ◽

Arjan Premti

Keyword(s):

Earnings Quality ◽

Financial Statements ◽

Financial Statement ◽

Cost Of Debt ◽

Accrual Quality ◽

Content Type ◽

Income Statement ◽

Prior Literature ◽

The Cost

PurposeThis study examines how lenders modify their behavior and their use of traditional, transaction-based lending models in credit decisions when faced with low earnings quality.Design/methodology/approachTo measure the earnings quality, following Bharath, Sunder and Sunder (2008), the authors use three measures of accrual quality and combine them into a simple parsimonious measure of accrual quality. Subsequently, the authors apply the incremental R-square approach used by Kim and Kross (2005) to determine the degree to which lenders modify their reliance on financial statement ratios when faced with low accrual quality.FindingsConsistent with prior literature, this study shows that the cost of debt is higher when accrual quality is low. In addition, this study extends prior literature by showing that lenders decrease their reliance on income statement data to make credit decisions as accrual quality decreases.Originality/valueThis paper broadens existing literature on the pricing of information risk in capital markets by being the first to show that lenders modify their reliance on financial statement data when faced with low-quality accruals. In addition, this paper extends the findings of Billings and Morton (2002) and demonstrates to managers the futility of using accrual manipulations to obtain more favorable credit terms. Lastly, this paper aids regulators and standard setters who seek to improve the usefulness of financial statements by showing that creditors do not appear to be misled by reporting choices that lower the quality of accruals.

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The revised plan was adopted by ministerial decision in June 1979. A final version of the plan, very similar to the 1979 draft, was approved in April 1982, and came into effect on April 30, 1983 with the passing of the accounting law designed to incorporate the provisions of the EEC fourth directive into the national legislation. THE HERITAGE OF THE 1947 PLAN AND RECENT INNOVATIONS The basic characteristics and structure of the 1947 Account ing Plan remain in the 1982 Plan. However, some elements were added, the terminology was refined and augmented, the presenta tion of the Plan was improved, and a number of changes were made to the chart of accounts and the financial statements. To highlight what has been retained of the past experience in the 1982 Plan and what are its main new characteristics, a compara tive analysis with the 1947 Plan will be presented in the following paragraphs. The 1982 version of the Plan contains basically the same ele ments as the 1947 edition (refer to the previous presentation of the 1947 Plan). However, accounting principles, which were implied in the 1947 Plan, are now specified clearly in the first section of the Plan. The cost accounting section of the Plan was greatly ex panded. However, cost accounting remains independent from fi nancial accounting. Additional information provided in this sec tion includes the objectives of cost accounting, its uses for the management of operations, and a framework for the analysis of transactions in cost accounting. The 1982 chart of accounts uses only nine of the ten classes, the class for statistical accounts (number 10) having been elimi nated. Classes 1 to 5 are still reserved for balance sheet accounts and they retain the same titles. The operating accounts remain in classes 6 and 7. However, in each class, important reallocations were made in two-digits accounts in order that the chart more closely correspond to the new financial statement presentation of the classes’ elements. Class 8 is now used for special accounts, such as commitments and consolidation accounts. Former profit and loss accounts of class 8 were reallocated into other classes because there is now only one statement for income related opera tions. In fact, the fusion of the former trading account, and profit and loss account into one income statement is a major change that has been made to the 1947 Plan. However, the current/excep

Accounting in France (RLE Accounting) ◽

10.4324/9781315871042-56 ◽

2014 ◽

pp. 355-355

Keyword(s):

Balance Sheet ◽

Major Change ◽

Financial Statements ◽

Cost Accounting ◽

Financial Statement ◽

Additional Information ◽

Accounting Principles ◽

Income Statement ◽

Basic Characteristics ◽

The Cost

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RANCANGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS MICROSOFT ACCES BERDASARKAN SAK EMKM PADA UKM DEWI PROL TAPE

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v10i1.5800 ◽

2019 ◽

Vol 10 (1) ◽

pp. 63

Author(s):

Fitroh Marga Mila Aria Admaja ◽

Ulfi Kartika Oktaviana

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Study Approach ◽

Microsoft Access ◽

Income Statement ◽

Collection Data ◽

The Cost

Dewi Prol Tape is one of Micro Small and Medium Entities which already have Micro Small Business Permit (IUMK) and turnover which increase every year. With administrative completeness as well as a good turnover increase, in the preparation of its financial statements are still not compiled well and in accordance with SAK EMKM. The preparation of the required financial statements is software-based for easy use by the UKM. Software used is microsoft acces where in operation does not require high accounting skills and does not require the cost to get it.So with that background this research is done with the title: "Design of Preparation of Financial Statements Based in Microsoft Access Based on Financial Accounting Standards of Small and Medium Entities (SAK EMKM) at UKM Dewi Prol Tape".This research used qualitative method with case study approach. The location of the research is UKM Dewi Prol Tape located on Danau Paniai street 2 c7 e5 Sawojajar, Madyopuro, Kedungkandang, Malang City. The subject of research is the owner of UKM Dewi Prol Tape. The data was collected by triangulation method. Data analysis methods that used consist of: data collection, data reduction, data presentation and conclusion.The result of the research shows that the design of preparation of financial statements based in Microsoft access based on Financial Accounting Standards of Small and Medium Entities (SAK EMKM) for UKM Dewi Prol Tape is: report of cost of goods manufactured, income statement, statement of financial position and notes to financial statement. And the obstacles that faced in the presentation of financial statements are: a) lack of human resources in preparing financial statements, b) lack of knowledge of Financial Accounting Standards of Small and Medium Entities (SAK EMKM).

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Modelo De Elaboración De Corridas Financieras Por El Método De Flujos, Para No Financieros.

Xihmai ◽

10.37646/xihmai.v14i28.325 ◽

2020 ◽

Vol 14 (28) ◽

Author(s):

Miguel Ángel Ayala Suero [1]

Keyword(s):

Small Businesses ◽

Teaching Experience ◽

Financial Statements ◽

Financial Statement ◽

Investment Projects ◽

Income Statement ◽

Years Of Teaching Experience ◽

Toma De Decisiones ◽

And Control ◽

The Way

ResumenDocumento dirigido a no financieros para realizar una corrida financiera. El propósito de este documento es poner a disposición de personas sin conocimiento de finanzas o de contaduría, un método que de forma lógica y sencilla los auxilie para realizar una corrida financiera, tanto para la elaboración de proyectos como en la dirección y control de empresas. El modelo va dirigido a los emprendedores, empresarios de micro y pequeñas empresas, profesionistas interesados en la elaboración de corridas financieras y estudiantes que necesitan familiarizarse con el proceso de elaboración de corridas financieras y estados financieros proforma (los estados proforma son el resultado de la proyección de los próximos años). Estos objetivos se logran mediante la comprensión de la forma en que los recursos económicos se desempeñan en una empresa y como los estados financieros básicos (estado de resultados, balance y flujo de efectivo) dan cuenta de esta situación y nos ayudan a interpretar lo que sucede en la empresa. Esto ayudará en el proceso de la toma de decisiones para poder modificar el resultado de manera favorable.Este modelo es resultado de treinta años de experiencia profesional en el área de formulación y evaluación de proyectos de inversión, de veinte años de experiencia docente en el área, vistos desde la perspectiva de un no profesional de la materia. Lo que se busca es que sin demasiados conocimientos de contabilidad y administración, de manera sencilla y muy acorde con la realidad del día a día, se puedan comprender los estados financieros y, a través de ellos, lo que sucede en la empresa para una mejor toma de decisiones.Palabras clave: estados financieros, toma de decisiones, escasos conocimientos contables, dirección y control de negocios.AbstractDocument addressed to non-financiers to carry out a financial run. The purpose of this document is to put to the consideration of people without knowledge of finance or accounting such as entrepreneurs, businessman of micro and small businesses, professionals interested in preparing financial statement and for students who need to become familiar with the process of preparing financial statements and proforma financial statements (the proforma statements are the result of the projection of the next years), a method that logically and simply helps us to carry out a financial run, both for the preparation of projects and for the direction and control of the companies. The objectives are achieved by understanding the way in which economic resources are performed in a company and how the basic financial statements, income statement, balance and cash flow; They give an account of this situation and help us to interpret what happens in the company and will help us in the way we take decisions to be able to modify the result favorably. This model is the result of thirty years of professional experience in the area of formulation and evaluation of investment projects, as well as twenty years of teaching experience in this area, which are viewed from the perspective of a non-professional in the field, which It is sought that without too much knowledge of accounting and administration, in a simple and very consistent with the day to day reality, you can understand the financial statements and through these what happens in the company for better decision making.Keywords: financial statements, decision making, few accounting knowledge, business management and control. [1] Médico Veterinario Zootecnista con Maestría en Ingeniería Económica y Financiera Profesor de la Universidad La Salle Pachuca.

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Analisis Perubahan Laba Kotor (Gross Profit) pada P.R. Kembang Jati Kudus

BISMA (Bisnis dan Manajemen) ◽

10.26740/bisma.v7n2.p90-100 ◽

2018 ◽

Vol 7 (2) ◽

pp. 90

Author(s):

Khoirur Rozaq

Keyword(s):

Financial Statements ◽

Production Costs ◽

Sales Volume ◽

Income Statement ◽

Corporate Earnings ◽

Financial Aspect

The company's performance usually seen from the financial aspect is generated by analyzing the financial statements of the income statement. Analyzing the income statement aims to determine the extent to which the corporate earnings to the owner for a certain period. Analyzing the income statement can be carried out by analyzing changes in gross profit. This analysis is useful to determine the level of efficient and effective company in business. The lower gross profit continuously can be caused by changes in the selling prices of products, changes in the price of production and other costs to be incurred by the company every year, causing a decrease in gross profit, which in turn lead to acceptance of the company's profits are reduced or even loss. Income is mainly influenced by three factors are interrelated to one another, namely sales volume, sales prices, and production costs. The research objective is to analyze the changes in gross profit (Gross Porfit), to assess the factors causing the change in gross profit PR Kembang Jati and search efforts to maintain the increase in gross profit to the company's performance can be improved.

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Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan

Jurnal Pemberdayaan Masyarakat Madani (JPMM) ◽

10.21009/jpmm.002.1.05 ◽

2018 ◽

Vol 2 (1) ◽

pp. 63-82

Author(s):

Sila Ninin Wisnantiasri ◽

Irma Paramita Sofia ◽

Fitriyah Nurhidayah ◽

Karsam Sunaryo

Keyword(s):

Financial Reporting ◽

Business Performance ◽

Financial Analysis ◽

Financial Statements ◽

Financial Statement ◽

Educational Game ◽

Financial Report ◽

Study Approach ◽

Income Statement ◽

The Impact

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis

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FINANCIAL STATEMENTS AS AN INFORMATION SOURCE FOR THE FINANCIAL CONDITION ANALYSIS AT THE ENTERPRISE

Scientific Notes of Ostroh Academy National University Series Economics ◽

10.25264/2311-5149-2020-18(46)-57-61 ◽

2020 ◽

Vol 1 (18(46)) ◽

pp. 57-61

Author(s):

Nataliia Ivanchuk

Keyword(s):

Information Needs ◽

Direct Method ◽

Information Source ◽

Financial Statements ◽

Financial Statement ◽

Financial Resources ◽

Financial Condition ◽

Income Statement ◽

Wide Range ◽

Detailed Interpretation

Financial statements contain a wide range of indicators that are required for the correct assessment of the financial resources, directions of investment and efficiency of financial resources usage at the enterprise. This enables to ensure the adoption of the necessary management decisions, to raise funds to finance the activities of the entity from potential investors. In the research, the author has considered the essence, the purpose of drawing up and interested users of the financial statements, its shortcomings in the analysis of a financial condition. The article has proved that the financial statements of the company need improvement to ensure fuller satisfaction of the information needs of interested users, as the existing system of indicators of this report does not fully solve all the problems of financial condition analysis of the company. The author has suggested the following ways to improve the structure of financial statements of the enterprise: 1) in the Income Statement: – adding lines that will show fixed and variable costs of the enterprise; – showing in a separate line the financial costs related to the accrual of interest for the use of borrowed funds; 2) in the Cash Flow Statement (created by the direct method): – adding an additional section, which reflects the monthly receipt and expenditure of cash (during the reporting and previous period); 3) in the Financial Statement Notes: – providing a detailed interpretation of the articles from the previous forms so that users do not have questions about the content of articles that contain the word «others»; – providing the necessary information about the renewal of fixed assets; the usage of equipment; rationing of current assets; changes in overdue receivables; structure of receivables and payables in terms of such types as debts under the terms of contracts and overdue debts; – publishing the index of prices for products of the enterprise and the index of change in the cost of production compared to the previous year; buyers and suppliers the company interacts with; prices and profitability of securities owned by the company; investments in inventory incurred during the year; 4) approving a single form of the Financial Statement Notes that will ensure uniformity of information presentation by all domestic enterprises.

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Horse Vet, LLC: Transaction Analysis and Statement of Cash Flows Preparation (Option 1)

Darden Business Publishing Cases ◽

10.1108/case.darden.2016.000157 ◽

2017 ◽

pp. 1-12

Author(s):

Mark E. Haskins

Keyword(s):

Financial Reporting ◽

Balance Sheet ◽

Financial Statements ◽

Cash Flows ◽

Financial Statement ◽

Balance Sheets ◽

Income Statement ◽

Transaction Analysis ◽

Business Events ◽

Statement Of Cash Flows

This case pertains to the foundational underpinnings of the accounting process and the statement of cash flows. In Part I, students are presented with 23 business events that they must evaluate for recording in the financial records. Part II requires students to prepare a 2012 statement of cash flows using the information presented in the company's 2011 and 2012 year-end balance sheets along with its 2012 income statement. In Part III, students must rely on a 2011 balance sheet and a 2011 statement of cash flows to work backward to derive the 2010 year-end balance sheet. There are two versions of this case: Option 1 and Option 2. The Option 2 case is a bit more challenging than the Option 1 case. Instructors should use Option 2 if they feel students are well grounded in their understanding of financial statement relationships and the customary financial reporting of a typical set of business events. Both cases reinforce students' learning related to the accounting process and the connectivity between the financial statements. Please note that only one version of the case should be used due to the existence of some overlap between the two.

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Analisis Penerapan Akuntansi Biaya Lingkungan Sebagai Pertanggungjawaban Sosial Di RSI Hidayatullah Yogyakarta

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v25i2.238 ◽

2017 ◽

Vol 25 (2) ◽

pp. 194-215

Author(s):

Risa Nurwulan Sari ◽

Achmad Tjahjono

Keyword(s):

Environmental Quality ◽

Treatment Cost ◽

Secondary Data ◽

Financial Statements ◽

Environmental Cost ◽

Financial Statement ◽

Primary Data ◽

Environmental Costs ◽

Biological Method ◽

The Cost

Environmental cost is also known as the cost of environmental quality. The treatment cost of environmental quality is equal to the cost of environmental quality, so that the cost of environmental quality can be grouped into : environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. The purpose of this study is to investigate and analyze how firms identify, recognize, measure, assess and present and disclose the environmental cost in the financial statements. This research was conducted at the Hidayatullah Islamic Hospital of Yogyakarta who has had WWTP by using biological method, that is activated sludge. This study is a qualitative research. This study uses primary data and secondary data. Primary data were collected by interview. The results of this study are in the hospital recognizes the environmental costs and presented into a single account with the other similiar cost in the primary financial statement. Environmental cost is measured by the cost incurred (Historial Cost) with the monetary units rupiah. Environmental costs are not disclosed in the notes of the financial statements (CALK), but disclosed in a descriptive report, a report UKL-UPL.

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Improvement of the method of accounting at the production enterprise

Economics. Finances. Law ◽

10.37634/efp.2020.1.4 ◽

2020 ◽

pp. 18-24

Author(s):

Yuliia SHOSTAK

Keyword(s):

Balance Sheet ◽

Cost Accounting ◽

Production Costs ◽

Manufacturing Enterprises ◽

Efficient Management ◽

Income Statement ◽

General Production ◽

Rational Organization ◽

Administrative Expenses ◽

The Cost

The article deals with the importance of accounting for costs for the activity of manufacturing enterprises, examines the organization of cost accounting. The purpose of the paper is to investigate the organization of accounting for production costs, as well as to identify specific ways of its further improvement. It is established that there is a need to differentiate the costs of operating activities with their further detail. The importance of cost detailing by species, which provides accuracy and reliability of cost data, contributes to their efficient management. The basic prerequisites for rational organization of cost accounting have been formed and the directions for increasing the level of management of expenditure implementation have been determined. Based on the primary cost accounting documents, the required amounts are calculated by displaying them with the relevant invoices. Formation of information on production costs is carried out on accounts 23 «Production», 91 «General production costs», 92 «Administrative expenses», as well as on account 90 «Cost of sales». The debit of these accounts accounts for the costs, the loan – their debiting. It is also determined that accounting for production costs is one of the most important elements of enterprise accounting. It is because of this improvement in accounting that much attention must be paid to this area. In improving the accounting method for the cost segment, we offer improvements in three ways: 1. developed a fragment of the Work plan of analytical accounts for synthetic accounts 91 «General production costs», 92 «Administrative expenses», 2. Improvement of the method of «accounting and double entry» of conducting standard accounting transactions using the proposed analytics, 3. The Balance Sheet and Reporting method has been improved by improving Form No. 2 «Financial Statements (Income Statement)» by introducing additional lines. Part of the proposed analytical accounts to the accounts 91 and 92 is indicated in Accounting provisions (standards) 16 «Expenses», however, in the Plan of accounts this analytics is not spelled out, supplementing them and grouping them, we offer second and third order subaccounts for the expense accounts 91 and 92 The existence of these subaccounts will be advisable, since it allows a clear division of production costs for each cost item, thanks to such detailing it will be possible to improve their management system, which in turn will allow to make cost reductions for specific items. Thus, through the above suggestions for improving the cost accounting method, these elements of the reporting form become more comprehensive and understandable, and also improve the quality of accounting.

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