scholarly journals Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi)

2019 ◽  
Vol 6 (1) ◽  
pp. 69
Author(s):  
Arif Hidayatullah ◽  
Agung Budi Sulistiyo ◽  
Nur Hisamuddin
Keyword(s):  
Information System ◽  
Nonprofit Organizations ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Transactions

The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable. Keywords: Financial Statement of Mosque, Mosque, Nonprofit Organization,, PSAK 109, PSAK 45.

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

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.

scholarly journals PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

2019 ◽  
pp. 139
Author(s):  
Suratman Suratman ◽  
Yulianti Yulianti ◽  
Nirsetyo Wahdi
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
The Public ◽  
The People ◽  
Accounting Reports

Abstrak: Tujuan dalam pengabdian ini untuk merancang Aplikasi Laporan Keuangan Masjid  sesuai dengan Standart Akuntansi Keuangan (PSAK-45) agar laporan keungan tersebut dapat dipertanggungjawabkan ada akuntabel  kepada umat yang menginfaqkan sebagain hartanya ke masjid tersebut. Hal tersebut sebagai salah satu pertanggungjawaban ke padada masyarakat pemberi infaq. Tetapi selain itu pengurus masjid juga harus membuat laporan keuangan yang nantinya akan dilaporkan kepada takmir masjid dan kepada semua pengelola tersebut, sehingga harapannya laporan keuangan tersebut dapat disusun secara transparan sehingga tidak ada kecurigaan dari pihak manapun dan lebih-lebih sebagai pertanggungjawaban kepada  Allah SWT. Dalam penyusunan laporan  laporan akuntansi untuk entitas nirlaba telah diatur dalam Pedoman Standar Akuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun stantar laporan akuntansi, agar laporan keungan tersebut dapat dipertanggungjawabkan kepada masyarakat dan dapat di baca oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut. Kegiatan ini dilaksanakan dalam bentuk penyuluhan dan pendampingan pembuatan laporan keuangan masjid dengan aplikasi laporan keuangan yang  sistematis dengan menggunakan program Microsoft Excel. Dari hasil evaluasi yang telah dailakukan bahwa hasil dari kegiatan ini sudah mampu meningkatan pemahaman dan ketrampilan dalam menyusun laporan keuangan masjid yaitu berupa Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas.Kata Kunci: Laporan Akuntansi; Akuntabilitas; Keuangan Masjid; PSAK45 Abstract: The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: Accounting Reports; Accountability; Mosque Finance; PSAK45.

scholarly journals Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo)

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Imro'atun Shoimah ◽  
Siti Maria Wardayati ◽  
Yosefa Sayekti
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Non Profit ◽  
Net Assets ◽  
Double Entry ◽  
The University

This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation of Financial Accounting Standards 35 (ISAK 35): concerning the Presentation of Financial Statements for Non-Profit Oriented Entities. Namely the interpretation of the Statement of Financial Accounting Standards 1 (PSAK 1): concerning the Presentation of Financial Statements. For other accounting provisions for non-profit entities, it refers to the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and Sharia Accounting Standards (SAS). Qualitative research was conducted with a case study at the University of Ibrahimy Sukorejo Situbondo. The results of this study, it is necessary to change the accrual basis recording method with the double entry system, preparation of adjusting journals to then compilation of financial position reports, comprehensive income reports, changes in net assets reports, cash flow reports and notes on financial reports based on ISAK 35. Adaptation of university financial reports Ibrahimy based on ISAK 35 is carried out by adjusting the required account posts by Ibrahimy University with the accounts stated in the Interpretation of Financial Accounting Standards 35 (ISAK 35)

scholarly journals EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46

MAKSIMUM ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 48
Author(s):  
Ida Kristiana
Keyword(s):  
Cash Flow ◽  
Income Tax ◽  
Accounting Standards ◽  
Capital Budgeting ◽  
Financial Statements ◽  
Comparison Method ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Reports ◽  
Unit Of Analysis

This purpose of this study to examine the presence or absence of securities caused by the convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This study also looks at the differences between financial reports that are not convergent compared with financial reportsthat are already convergent with IFRS  This study used a comparison method between the statements presented in IFRS with the statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement of Financial Accounting Standards on income tax accounting as well as books and articles related to both. The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has a significant impact on the financial statements, especially on capital budgeting, because the tax will affect the calculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatementsKeywords: IFRS, PSAK, Financial Statement, Convergence

scholarly journals ANALISIS PENGARUH PEMAHAMAN AKUNTANSI DAN KEAKTIFAN MAHASISWA TERHADAP PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK KASUS PADA MAHASISWA JURUSAN AKUNTANSI STIE PANCASETIA

2020 ◽  
Vol 6 (2) ◽  
pp. 192-201
Author(s):  
Anthonius J. Karsudjono
Keyword(s):  
Accounting Standards ◽  
Analytical Techniques ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Independent Practice ◽  
Financial Reports ◽  
Student Activity ◽  
Asking Questions ◽  
Level Of Understanding

This research aims to analyze influence understanding of accounting and student activeness towards the preparation of financial statement in accordance with The Financial Accounting Standards: case study in accounting department students STIE Pancasetia.The research method used quantitative with analytical techniques used are multiple linear regression.The population and sample used were fifty-seven seventh of students majoring in accounting.The results shows understanding of accounting and student activity simultaneously and partially have a significant effect on the preparation of financial statements in accordance with The Financial accounting standards.While the dominant variable influences the understanding of accounting.Understanding of accounting as the basic of basic accounting knowledge in the process of preparing financial reporting.So the advice given to the object of the research is expected to  develop the level of understanding of students by developing learning that is more varied and consistent, especially in accounting practices, the completion of case studies related to the preparation of financial reports in accordance with financial accounting standards and for students to be able to increase their activity in the learning process such as actively asking questions, issuing opinions and sharing experiences related to accounting. As well as independent practice and critical thinking towards accounting developments in the future.Keyword  : Understanding of Accounting, Student Activity, Preparation of Financial Statements in Accordance, Financial Accounting Standards.

scholarly journals PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA MASJID BAITUL HAADI

2020 ◽  
Vol 15 (2) ◽  
pp. 113-132
Author(s):  
Sukma Diviana ◽  
Rangga Putra Ananto ◽  
Wiwik Andriani ◽  
Roni Putra ◽  
Armel Yentifa ◽  
...  
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
For Profit ◽  
Financial Position ◽  
Not For Profit

Mosque is an entity that aims not for profit (non-profit entity), so that financial accountability becomes an important aspect for mosques. Good accountability can be realized by presenting the mosque's financial reports in accordance with generally accepted accounting standards. The standard governing the financial reporting of non-profit entities is the Interpretation of Financial Accounting Standards No. 35 (ISAK 35). By implementing ISAK 35 in the presentation of mosque financial reports, interested parties will be able to assess the financial performance of the mosque. The object of this research is Mosque Baitul Haadi. Data were collected through a series of interviews and observations. Until now, Mosque Baitul Haadi only presented financial reports as far as cash in and cash out. This study aims to compile the financial statements of Mosque Baitul Haadi based on ISAK 35 using Microsoft Excel application tools. The financial statements that will be produced are the statements of financial position, comprehensive income statements, cash flow statements and notes to financial reports.

scholarly journals Organisasi Pengelola Zakat Komparasi Standar Akuntansi Organisasi Nirlaba Dan Standar Akuntansi

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Supriyanti Efri
Keyword(s):  
Nonprofit Organizations ◽  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Literature Study ◽  
Non Profit ◽  
Management Organization ◽  
Non Profit Organizations

<p class="Standard"><em>Institute of Accountants (IAI) issued Statement of Financial Accounting Standards (PSAK) One of the parameters of public tust in zakat management organization is financial reporting based on accounting and application of sharia principles in it. To this end, the Indonesian No. 109 on zakat accounting standards. Previously the zakat management organization still uses PSAK No. 45 on non-profit accounting. This study aims to provide an overview of accounting standards of nonprofit organizations and accounting standards of zakat management organizations in Indonesia as well as to make comparisons between the two. This study is a literature study. The results of this study indicate there are some differences between non-profit accounting standards with zakat accounting standards. In zakat management organizations there are elements of sharia and it is not found in non-profit organizations in general, there are components of different financial statements which in the organization of zakat management there are additional components, namely: reports on changes in management assets, and so on.</em></p>

scholarly journals Analysis of the Implementation of Financial Statement Presentation Based on Financial Accounting Standards for Entities without Public Accountability at Pt Aurindo Jaya Perkasa Jakarta

2021 ◽  
Vol 4 (6) ◽  
Author(s):  
Dewi Rejeki ◽  
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Analysis Method ◽  
Public Accountability ◽  
Financial Reports ◽  
Balance Sheets ◽  
Observation Methods ◽  
Collection Methods

The purpose of this study is to analyze the implementation of the presentation of PT Aurindo Jaya Perkasa's financial statements based on the Financial Accounting Standards for Entities without Public Accountability. The type of data in this study is in the form of company profiles and financial reports consisting of income statements and balance sheets for 2016. Data collection methods used are interviews and observation methods. The data analysis method used is the descriptive qualitative analysis method. The results obtained are: (1) The financial statements of PT Aurindo Jaya Perkasa are not following the Financial Accounting Standards for Entities without Public Accountability, because in the financial statements of PT Aurindo Jaya Perkasa, there are only profit and loss statements and balance sheets, while the complete financial statements are following accounting standards. Entity finances without public accountability include income statements, changes in equity, statements of financial position, cash flow statements and notes to financial statements. (2) Finance Division of PT. Aurobindo Jaya Perkasa still does not understand the preparation of financial reports following the Financial Accounting Standards for Entities without Public Accountability, both regarding the types of financial information and the items that must be presented in the financial statements.

scholarly journals PELATIHAN KONSEP ANALISIS LAPORAN KEUANGAN KEPADA UMKM

2021 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Sekar Mayangsari ◽  
Erliana Banjarnahor ◽  
Lenggogeni Jakarta Lenggogeni ◽  
Kevin M. Pransilva Nasution
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Public Accountability ◽  
Financial Statement Analysis ◽  
Financial Reports

<p><strong><em>Abstrak:</em></strong></p><p><em>Tujuan dari pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) ini membantu </em><em>UMKM </em><em>membuat </em><em>laporan keuangan yang mengacu kepada Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik (SAK-ETAP)</em><em> serta memahami konsep analisis laporan keuangan</em><em>.</em><em> </em><em>Kegiatan PkM ini yang merupakan kegiatan yang berkesinambungan. Dalam pelatihan, metode dilakukan dengan daring dengan menggunakan aplikasi zoom. Dalam pelatihan dilakukan diskusi dengan peserta yang dipandu oleh moderator melalui aplikasi zoom. Dilakukan pula umpan balik terhadap peserta dengan kuesioner melalui google form. Hasil evaluasi dari pelaksanaan PkM menunjukan bahwa peserta PkM menyatakan puas terhadap kegiatan, dan tujuan PkM tercapai dimana peserta memperoleh manfaat berupa pengetahuan, pemahaman dan ketrampilan tentang konsep analisis laporan keuangan UMKM.</em></p><p><strong><em> </em></strong></p><p><strong><em></em></strong><strong><em>Abstract:</em></strong></p><p><em>The purpose of implementing this Pengabdian kepada Masyarakat (PkM) activity is to help MSMEs create financial reports that refer to the Financial Accounting Standards Entities without Public Accountability (SAK-ETAP) and understand the concept of financial statement analysis. This PkM activity is ongoing. During the training, discussions were held with participants guided by a moderator through the zoom application. Feedback was also carried out to participants with a questionnaire via a google form. The results of the evaluation of the implementation of PkM show that the PkM participants expressed satisfaction with the activities, and the PkM objectives were achieved where the participants benefited in the form of knowledge, understanding, and skills about the concept of analysis of SME financial statements.</em></p><p> </p>

Inferring U.S. Tax Liability from Financial Statement Information

2009 ◽  
Vol 31 (1) ◽  
pp. 29-63 ◽  
Author(s):  
Petro Lisowsky
Keyword(s):  
Stock Options ◽  
Accounting Standards ◽  
Financial Statements ◽  
Income Taxes ◽  
Financial Accounting ◽  
Financial Statement ◽  
Corporate Tax ◽  
Data Set ◽  
Accounting For Income Taxes ◽  
Tax Expense

Abstract: Using a multi-year matched tax return-financial statement data set, this study builds empirical models that infer U.S. tax liability on the corporate tax return from publicly available financial statement disclosures, including those of Statement on Financial Accounting Standards No. 109, Accounting for Income Taxes. Results show that current U.S. tax expense, the tax benefit from stock options, current-year tax cushion accrual, consolidation book-tax differences, and R&D are informative in inferring actual tax, while intraperiod tax allocation is not. Additionally, the sign of pretax book income and the existence of net operating loss carryforwards are useful partitioning variables in estimating actual tax. In general, for every dollar of current U.S. tax expense reported on the financial statements, approximately $0.70 is reported in U.S. tax liability on the tax return. The models are validated using a holdout sample, providing support for the notion that public parties can reliably use these results to estimate a firm's tax position. Additional tests reveal a hierarchy of subsamples that researchers may employ when maximizing the usefulness of tax-related disclosures in inferring U.S. tax liability.

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