Penguatan Pengelolaan Keuangan BUMDes Sebagai Upaya Menuju Desa Mandiri di Desa Kebontunggul Mojokerto

2020 ◽  
Vol 5 (2) ◽  
pp. 470-476
Author(s):  
Aristha Purwanthari Sawitri ◽  
Taudlikhul Afkar ◽  
Martha Suhardiyah ◽  
Suharyanto
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Business Management ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Position ◽  
Accounting Management ◽  
Service Activity ◽  
The Village

The purpose of the implementation of this community service activity is to provide an understanding of the financial management of BUMDes. The problem faced by partners is that bumdes financial management has not been properly managed, resulting in the optimal governance of BUMDes in the partner village. The un availability of accommodated resources in the village is one of the causes of the unsanying of local potential in partner villages and their surroundings. This method of community service implementation is carried out by providing training on the importance of accounting management as a form of business management accountability and providing assistance to partners in compiling financial statements in accordance with financial accounting standards (SAK). The result of this community service activity is that BUMDes managers are able to compile BUMDes financial statements in a simple way including cash statements, income statements, capital change reports and financial position statements. Although the results of financial reporting compiled by partners are still very simple, this reporting has been done with SAK and it is expected that in the future the management of the partner's financial system is well organized.

scholarly journals Pelatihan Akuntansi Keuangan Bagi Siswa SMK Kartini Surabaya

2021 ◽  
Vol 1 (4) ◽  
Author(s):  
Soemaryono Soemaryono ◽  
Rudi Pratono ◽  
Ismangil Ismangil
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Basic Concept ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Service Companies ◽  
Accounting Principles ◽  
Service Activity ◽  
Accounting Principle

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan keterampilan sumber daya manusia, dengan memberikan pembinaan pengetahuan dan keterampilan dalam laporan keuangan dengan standar akuntansi. Sasaran pengabdian masyarakat adalah siswa SMK Kartini Surabaya yang berdomisili di wilayah Surabaya. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan (PSAK). Metode pengabdian masyarakat dengan memberikan materi pengetahuan teoritis dan praktik. Hasil kegiatan pengabdian masyarakat adalah siswa dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan. Laporan keuangan perusahaan jasa, perusahaan dagang, dan perusahaan manufaktur.Kata Kunci: Konsep, Laporan Keuangan Persamaan Akuntansi, Prinsip AkuntansiThe purpose of this community service is to improve human resource skills, by providing knowledge and skills development in financial reporting with accounting standards. The target are students of SMK Kartini Surabaya who are domiciled in Surabaya area. It’s expected the students after participating in this community service activity can be understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards (PSAK). The methods of community service by providing knowledge material theoretical and practical. The results by students service activities are they can understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards. The Financial statements of service companies, trading companies, and manufacture companies.Keywords: Accounting Equations, Accounting Principle, Concept, Financial Statements

scholarly journals Sistem Akuntansi Pengelolaan Dana Desa

2016 ◽  
Vol 19 (2) ◽  
pp. 323
Author(s):  
Ari Kuncara Widagdo ◽  
Agus Widodo ◽  
Muhammad Ismail
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Financial Statements ◽  
Fund Management ◽  
Home Affair ◽  
The Government ◽  
The Village ◽  
Computerized System

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>In 2014, the government and parliament passed Law No. 6 of 2014 stipulates the rights and obligations of the village. A key point in the Act is allocation large enough of the village fund for each village across Indonesia. As a follow up of the Act, the government has also issued Regulation of the Minister of the Home Affair No. 113/2015 on the Financial Management of the Village which serves as a guide for the government in the villages to manage their of village fund. Legalization of this Act rise polemic in community. Some argue that the village funds that will be allocated to the village would pose a potential corruption of village officials. Therefore, this community service aims to find a variety of problems related to  management of the village fund and to provide guidance of village fund management. The community service is done in the village and the village Giriroto Kismoyoso Ngemplak District of Boyolali. In the early stages of community service, a team do an observation and direct discussions with the Village Head of Kismoyoso and Giriroto. It aims to gain a deeper knowledge of the issues related to the management of funds of village. The observation and discussion shows that the main problem that arises is the lack of knowledge of the village head in both villages to the technical implementing financial management of villages based on Regulation No. 113/2015. It is coupled with a lack of facilitators from Boyolali district to assist in both villages. The team considers that implementation of the financial reporting using computerized system | is a solution to overcome these obstacles. With the computerized system, village fund reporting will be done quickly and the finacial statements will also be more reliable than reporting manually. Therefore, the team filed the application computerized reporting by using the reporting software that generates the village fund financial statements as set out in Regulation No. 113/2015.</em></p><p align="center"><strong> </strong></p><p align="center"><strong>SARIPATI</strong></p>Pada tahun 2014, pemerintah dan DPR mengesahkan Undang-Undang Nomor 6 Tahun 2014 mengatur tentang hak dan kewajiban desa. Hal pokok dalam UU adalah adanya alokasi dana desa yang cukup besar untuk setiap desa. Pengesahan UU ini menimbulkan polemik dimasyarakat. Beberapa pihak menyambut gembira terbitnya UU tersebut karena adanya dana desa akan menjadikan desa sebagai pusat pembangunan. Sebaliknya, beberapa pihak berpendapat bahwa dana desa yang akan dialokasikan kepada desa akan menimbulkan potensi korupsi yang dilakukan aparat desa. Sebagai tindak lanjut UU tersebut, pemerintah juga telah menerbitkan Peraturan Menteri Dalam Negeri No. 113/2015 tentang Pengelolaan Keuangan Desa yang menjadi panduan bagi pemerintah desa dalam penata kelolaan keuangan desa. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk  mengetahui berbagai permasalahan yang dialami desa terkait pengelolaan dana desa dan memberikan bimbingan dan pelatihan pengelolaan dana desa. Pengabdian di lakukan di Desa Kismoyoso dan Desa Giriroto Kecamatan Ngemplak Boyolali. Pada tahap awal pengabdian dilakukan observasi dan diskusi secara langsung dengan Kepala Desa Kismoyoso dan  Giriroto. Hal ini  bertujuan untuk memahami lebih dalam permasalahan kedua desa terkait pengelolaan dana desa. Hasil observasi dan diskusi menunjukkan bahwa permasalahan utama yang timbul adalah rendahnya pengetahuan dari kepala desa di kedua desa tersebut berserta pelaksana teknis terkait pengelolaan keuangannya desa berdasarkan Permendagri No. 113/2015. Hal itu ditambah lagi dengan belum adanya tenaga pendamping dari Kabupaten Boyolali yang diturunkan untuk mendampingi di kedua desa tersebut. Tim pengabdian menganggap pelaporan keuangan dana desa secara komputer merupakan solusi untuk mengatasi kendala tersebut. Permendagri No. 113/2015 hanya mengatur  format-format pelaporan secara manual dan tidak mensyaratkan adanya komputerisasi dalam pelaporannya. Disisi lain,  teknologi informasi komputer (TIK) telah semakin banyak digunakan karena biaya hardware dan software sudah cukup murah. Selain itu, sistem terkomputerisasi memiliki banyak keuntungan dibandingkan dengan sistem manual. Pelaporan dana desa mampu dilakukan dengan cepat dan output laporan keuangannnya juga akan lebih handal dibanding dengan pelaporan secara manual.  Oleh karena itu, tim pengabdian mengajukan penerapan pelaporan berkomputer dengan menggunakansoftware pelaporan dana desa yang menghasilkan laporan keuangan seperti yang diatur dalam Permendagri No. 113/2015. Proses pencatatan dan output laporan dari software ini dikembangkan mengacu pada Permendagri No. 113/2015 yang menjadi pedoman pengelolaan keuangan desa uantuk seluruh desa di Indonesia.

scholarly journals PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR

2021 ◽  
Vol 1 (1) ◽  
pp. 31
Author(s):  
Etty Murwaningsari ◽  
Sofie Sofie ◽  
Sistya Rachmawati ◽  
Fatik Rahayu
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Financial Statements ◽  
Financial Statement ◽  
Basic Knowledge ◽  
Non Profit ◽  
Counseling Training ◽  
Financial Position ◽  
Service Activity ◽  
The Subject

<p><strong><em>Abstract:</em></strong></p><p><em>This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3. Basic concept of preparing Financial Statements including activity statement, statement of financial position, and cash flow statement. 4. Practise for identifying transaction, preparing cash journal, posting to general ledger, and preparing trial balance. 5. This community service activity is a suistanable training program, with objective to give the participants competences in preparing Financial Statements of their school at the end of the program. Methods used in this community service activity are counseling, training, and mentoring presented by community service activity team. Discussion sessions with participants guided by the mentor and held in Zoom Meeting. Questionnaire in Google Form platform is used to gather feedback from participants. The evaluation results for this community service activity, both during the session and through questionnaire, shows that participants are satisfied with the program and the purpose of this community service activity is achieved where participants got the benefits in knowledge, understanding, and skills related to Financial Management and Financial Statements in school. Also, participants are able to apply transaction identification, journalized, prepared general ledger and trial balance.</em></p>

scholarly journals PELAPORAN PAJAK PENGHASILAN PELAKU USAHA KECIL DAN MENENGAH DI DESA KARANGKUTEN KECAMATAN GONDANG KABUPATEN MOJOKERTO

2020 ◽  
Vol 6 (1) ◽  
pp. 28-31
Author(s):  
Aristha Purwanthari Sawitri ◽  
Rina Fariana ◽  
Bayu Adi Bayu Adi ◽  
Suhariyanto Suhariyanto ◽  
Martha Suhardiyah
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Income Tax ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Self Assessment ◽  
Financial Reports ◽  
Service Activity ◽  
Tax Reporting

Guna mempermudah dalam melakukan penghitungan pajak dan pelaporannya secara self assesment maka pelaku UMKM perlu melakukan penyusunan pelaporan fiskal. Dalam penyusunan pelaporan fiskal didasarkan atas pelaporan keuangan komersial yang disesuaikan dengan peraturan perpajakan. Bagi pelaku UMKM dapat menggunakan dasar Standar Akuntansi Keuangan Untitas Tanpa Akuntabilitas Publik (SAK-ETAP) yang telah dibuat oleh Ikatan Akuntan Indonesia. Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto merupakan desa yang memiliki banyak potensi dan UMKM. Pada desa ini ditemukan bahwa pelaku UMKM masih banyak yang belum memiliki pemahaman mengenai pajak terutama belum memahami perhitungan pajak yang harus dibayar serta belum memahami pembuatan pelaporan pajak. Berdasarkan permasalahan yang dihadapi oleh pelaku UMKM, maka tim dosen memberikan solusi atas permasalahan yang ditemukan antara lain  memberikan pelatihan penyusunan laporan keuangan sederhanan guna membantu pelaku UMKM.  Metode yang digunakan dalam kegiatan pengabdian ini pertama sosialisasi, kedua pelatihan dan ketiga pendampingan. Hasil kegiatan pengabdian kepada masyarakat adalah pelaku UMKM telah mampu untuk menyusun laporan keuangan untuk mengetahui jumlah omzet, pelaku UMKM telah mampu menghitung pajak penghasinal final dan menyusunan laoran fiskal sebagai dasar penghitungan pajak penghasilan kepada pengusaha UMKM di Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto. Dengan pelaksanaan kegiatan pengabdian ini dapat meningkatkan kesadaran untuk menjalankan kewajibannya dalam membayar pajak.In order to make it easier to do tax calculation and self-assessment reporting, MSME actors need to prepare fiscal reporting. In the preparation of fiscal reporting based on commercial financial reporting adjusted to tax regulations. MSMEs can use the basis of the Financial Accounting Standards without Public Accountability (SAK-ETAP) that has been made by the Indonesian Institute of Accountants. Karang Kuten Village Gondang District Mojokerto Regency is a village that has a lot of potential and MSMEs. In this village, it was found that there were still many SMEs who did not have an understanding of taxes, especially not understanding the calculation of taxes to be paid and did not understand making tax reporting. Based on the problems faced by SMEs, the lecturer team provides solutions to the problems found, among others, providing training in preparing financial statements to help MSME entrepreneurs. The method used in this community service activity is firstly socializing, secondly training and thirdly mentoring. The results of community service activities are that MSMEs have been able to compile financial reports to find out the turnover, MSMEs have been able to calculate the final criminal tax and compile a fiscal report as a basis for calculating income tax for MSME entrepreneurs in Karang Kuten Village, Gondang District, Mojokerto Regency. By carrying out this service activity, it can increase awareness to carry out its obligations in paying taxes.

scholarly journals PENINGKATAN KINERJA BADAN USAHA MILIK DESA MELALUI PENDAMPINGAN DALAM MANAJEMEN KEUANGAN

2021 ◽  
Vol 5 (1) ◽  
pp. 6
Author(s):  
Azwar Annas ◽  
Iid Mufaidah ◽  
Dimas Juli Prasetyo
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Financial Statements ◽  
Business Community ◽  
Financial Reports ◽  
Financial Audit ◽  
Service Activity ◽  
Institute Of Technology ◽  
Consultative Body ◽  
The Village

ABSTRAKBadan Usaha Milik Desa (BUMDes) Lembu Suro, Desa Genteng Kulon, Kabupaten Banyuwangi, Jawa Timur merupakan badan usaha yang bergerak dalam bidang usaha properti desa yang siap untuk disewakan kepada masyarakat pelaku usaha di Desa Genteng Kulon. Laporan keuangan BUMDes Lembu Suro biasa dilaporkan setiap tahun kepada Kepala Desa dan Badan Permusyawaratan Desa. Namun, kondisi manajemen keuangan BUMDes cukup buruk dengan catatan yang tidak teratur sehingga laporan keuangan tersebut cukup sulit dibaca. Kegiatan pengabdian masyarakat dari Agribisnis Institut Tekonologi dan Bisnis Muhammadiyah Banyuwangi adalah meningkatkan kinerja keuangan BUMDes dengan melakukan audit keuangan untuk melihat pencatatan keuangan BUMDes Lembu Suro sekaligus untuk menemukan kelemahannya sehingga bisa menjadi referensi peningkatan kinerja laporan keuangan BUMDes. Pengabdian masyarakat ini dilakukan dengan metode pengamatan langsung dan diskusi mendalam. Hasil kegiatan ini menunjukkan bahwa pencatatan keuangan sudah dilakukan secara terperinci dan tidak ada kesalahan atau kecurangan. Beberapa kelemahan yang ditemukan yaitu kurangnya kerapian, tidak mempunyai jurnal umum, tidak mempunyai buku besar, penamaan unit yang tidak konsisten, dan transaksi pengeluaran yang tidak detail. Kata kunci: BUMDes, audit, pembukuan ABSTRACTThe Village Owned Enterprise (BUMDes) Lembu Suro, Genteng Kulon Village, Banyuwangi Regency, East Java is a business entity engaged in the village property business that is ready to be rented out to the business community in Genteng Kulon Village. Lembu Suro BUMDes financial reports are usually reported annually to the Village Head and the Village Consultative Body. However, the condition of BUMDes financial management is quite bad with irregular records so that the financial statements are quite difficult to read. The community service activity of the Agribusiness Institute of Technology and Business of Muhammadiyah Banyuwangi is to improve the financial performance of BUMDes by conducting a financial audit to see the financial records of BUMDes Lembu Suro as well as to find weaknesses so that it can be a reference for improving the performance of BUMDes financial statements. This community service is carried out by direct observation and in-depth discussion methods. The results of this activity indicate that the financial records have been carried out in detail and there are no errors or fraud. Some of the weaknesses found were lack of neatness, not having a general journal, not having a general ledger, inconsistent unit naming, and expense transactions that were not detailed. Keywords: BUMDes; audit; bookkeeping.

scholarly journals PEMBERDAYAAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) JAKARTA SELATAN DALAM PENYUSUNAN LAPORAN KEUANGAN

2021 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Muhammad Nuryatno Amin ◽  
Deliza Henny ◽  
Windhy Puspitasari
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Financial Position ◽  
Training Materials ◽  
Service Activity ◽  
Medium Enterprises

<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity.  </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>

scholarly journals Pelatihan Kewirausahaan Bagi Pelaku Usaha Kecil Dan Binaan Koperasi Di Rumah Susun Sederhana Sewa (Rusunawa) Cipinang Besar Selatan

2017 ◽  
Vol 1 (1) ◽  
pp. 58-72
Author(s):  
Dewi Susita ◽  
Umi Mardiyati ◽  
Hania Aminah
Keyword(s):  
Small Business ◽  
Community Service ◽  
Financial Management ◽  
Production Efficiency ◽  
Business Management ◽  
Survey Method ◽  
Creative Economy ◽  
Management Skills ◽  
Service Activity ◽  
Marketing Analysis

In an effort to improve empowerment of creative economy, enterpreneurship and management for small business and cooperation is the basis for author to improve the empowerment through training. Training is one of the way to improve the competence of people for generating optimal performance that  suitable with the expectation. The study was conducted by using survey method with interview, observation techniques, and questionnaires. The title of this community service activity is Enterpreneurship Training for Small Business and Cultivated Cooperative at Rusunawa Cipinang Besar Selatan.  The purpose of this activity is to develop an improve the enterpreneurship as well as improving the management skills  of small business and cooperation at Rusunawa Cipinang Besar Selatan. This activity are developing enterpreneurship, market and marketing analysis, business management, partnership, production efficiency, financial management, and business proposal can be useful in developing the business. KATA KUNCI: Enterpreneurship,  Management, Small Business and Cooperation   

scholarly journals Upgrading sistem pengelolaan keuangan desa berbasis standar akuntansi keuangan (SAK) di Desa Nyurlembang Narmada Lombok Barat

2018 ◽  
Vol 14 (1) ◽  
pp. 35-42
Author(s):  
Umu Rosyidah
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Public Management ◽  
Management System ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Service Program ◽  
Or Management ◽  
Village Government ◽  
The Village

[Bahasa]: Pemerintah Desa sebagai pengelola dan pemangku kebijakan di desa harus dapat menyelenggarakan pengelolaan secara profesional, efektif, efisien, dan akuntabel. Pengelolaan juga harus didasarkan pada prinsip-prinsip manajemen publik yang baik agar terhindar dari tindakan yang kurang bermoral seperti penyimpangan, penggelapan, penyelewengan, dan tindakan korup lainnya. Pengelolaan keuangan meliputi kegiatan perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Secara regulatif semua keuangan desa ini akan terdokumentasi dalam bentuk APBDes yang pengelolaannya mengikuti berbagai petunjuk peraturan perundang-undangan. Ini artinya, pemerintah desa tidak lagi sembarangan mengelola keuangan desa sekalipun otoritas sebagai kuasa pengguna anggaran dan pengguna anggaran ada pada seorang kepala desa. Pengabdian ini bertujuan untuk meningkatkan pengetahuan dan pelaksanaan pembinaan bagi kepala desa dan aparatnya sehingga dapat menambah referensi aparat tentang manajemen atau pengelolaan keuangan desa yang sesuai dengan peraturan yang berlaku yang berstandar akuntansi keuangan. Hasil pengabdian ini adalah pelatihan yang diberikan memberikan manfaat dan kontribusi bagi peningkatan pemahaman dan pengetahuan dalam manajemen pengelolaan dan pelaporan keuangan desa baik secara manual maupun dengan aplikasi TIK dengan aplikasi SIKUDes. Kata Kunci: Sistem Pengelolaan Desa, Standar Akuntansi Keuangan (SAK), SisKeuDes [English]: Administrative village as the manager and stakeholder in the village must be able to carry out management in a professional, effective, efficient and accountable manner. Management must also be based on the principles of good public management to avoid immoral actions such as irregularities, embezzlement, fraud, and other corrupt actions. Financial management includes activities in planning, implementing, administering, reporting, and responsible for village finance. Refering to the law, the finances will be documented in the form of APBDes whose management follows various legislative guidelines. This means that the village government is no longer carelessly managing village finance even though the authority as the power of budget users and budget users is with a village head. This community service program aims to increase the knowledge and implementation of guidance for the village head and his apparatus so that they can add apparatus references about village financial management or management in accordance with applicable regulations that have financial accounting standards. The result of this service is that the training provides benefits and contributes to the improvement of understanding and knowledge in village financial management and reporting management both manually and SIKUDes application. Keywords: Village Management System, Financial Accounting Standards (SAK), SisKeuDes

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.

How Adjusting Entries Affect the Quality of Financial Reporting: The Case of Frosty Co.

2012 ◽  
Vol 27 (2) ◽  
pp. 493-524 ◽  
Author(s):  
Jason C. Porter
Keyword(s):  
Financial Reporting ◽  
Stock Price ◽  
Financial Statements ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Financial Accounting ◽  
Accounting Students ◽  
Financial Position ◽  
Accounting Scandals ◽  
Accounting Courses

ABSTRACT Recent accounting scandals have emphasized the need to think beyond debits and credits. Accounting students must understand the effects of transactions on a company's financial position, as well as the pressures and incentives they will someday face to misrepresent that position. This case introduces students in intermediate financial accounting courses to both of these important objectives. First, the case improves students' critical thinking skills in accounting by allowing them to determine if various correcting entries should be made, and what the effects of those transactions will be on the company's financial statements. Second, the case improves students' ability to evaluate ethical consequences by introducing them to conflicting incentives regarding those corrections: the obligation to provide investors with high-quality financial statements that fairly present the company's financial position versus the pressure to maintain a high stock price for investors. The case may be completed using either U.S. GAAP or IFRS.

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