scholarly journals Penyusunan Laporan Keuangan Berbasis SAK ETAP Koperasi Intako Dan Respon Pihak Eksternal

2017 ◽  
Vol 1 (1) ◽  
pp. 38
Author(s):  
Feri Indawatika
Keyword(s):  
Data Collection ◽  
Qualitative Data ◽  
Balance Sheet ◽  
Financial Statements ◽  
Cash Flows ◽  
Financial Reports ◽  
Cooperative Response ◽  
Income Statement ◽  
Phase Data ◽  
Collection Phase

This study aims to perform the preparation of financial statements in Cooperative INTAKO based SAK ETAP responses and identify external parties regarding the preparation of the financial statements based SAK ETAP.  This type of research is qualitative. Data collection techniques with interviews, documentation, and triangulation. Test the validity of the data by using the test of credibility, transferability, and dependability. Engineering analysis using the data collection phase, data reduction, the data display, and conclusion. The results showed that the Cooperative INTAKO only prepare three financial statements, namely: Balance Sheet, Income Statement, and Notes to the Financial Statements and the report asled to the SAK  ETAP, but there are a few post that are not yet  in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Cooperative INTAKO response regarding the preparation of the financial statements based SAK ETAP is less familiar with the statement of changes inequityand cash flows. Response Diskoperindag and EMR Sidoarjo financial statements based on SAK ETAP is the format and types of financial statements that are prepared can be adjusted to the needs of the cooperative while it is in accordance with thelawon cooperatives and applicable accounting standards. Cooperative Response Putra Buana Waru financial statements based on SAK ETAP is too complicated if the cooperative must prepare complete financial statements for cooperatives prepare financial reports as needed and cooperative laws still give leeway regarding the preparation of the financial statements of the cooperative.

scholarly journals IPTEKS NILAI WAKTU UANG DAN IMPLIKASI PENCATATAN AKUNTANSI

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Novi Swandari Budiarso
Keyword(s):  
Interest Rate ◽  
Balance Sheet ◽  
Financial Statements ◽  
Cash Flows ◽  
Time Value Of Money ◽  
Time Value ◽  
Financial Position ◽  
Income Statement ◽  
Statement Of Cash Flows ◽  
Value Of Money

Most of general public and firms know about money and its value but do not have better understanding how the money creates its own value relates to interest rate. Another side, most of firms still not realize that the time value of money has an impact on accounting recording and its reporting in financial statements, such as statement of financial position (balance sheet), income statement, and statement of cash flows.

scholarly journals DESAIN LAPORAN KEUANGAN UMKM BERBASIS MICROSOFT EXCEL PADA SUNSHINE LAUNDRY

2021 ◽  
Vol 5 (2) ◽  
pp. 271-286
Author(s):  
Andreuw Pantow ◽  
Ivoletti M. Walukow ◽  
Christony Maradesa ◽  
Esrie A. N. Limpeleh
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Financial Position ◽  
Income Statement ◽  
Data Collection Instrument ◽  
Flow Diagrams

This study aims to design the financial statements of Sunshine Laundry using the Microsoft Excel application. The research method was descriptive qualitative.  Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements.  While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business.  The results of this study indicate that the design of financial statements with Microsoft Excel helps Sunshine Laundry in compiling financial reports in accordance with EMKM accounting standards.  The design of financial reports using Microsoft Excel is assisted by data flow diagrams to describe the flow of the system consisting of a menu design sheet, module 1, module 2, price list, transaction list, account type, chart of account, general journal, income statement, and statement of financial position.

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

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.

Dog Concierges, LLC: Transaction Analysis and Statement of Cash Flows Preparation

2017 ◽  
pp. 1-9
Author(s):  
Mark E. Haskins
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Cash Flows ◽  
Balance Sheets ◽  
Income Statement ◽  
Transaction Analysis ◽  
Business Events ◽  
Statement Of Cash Flows

This case is appropriate in a MBA module for the accounting process and is also an excellent exam case. It provides a diagram of the three basic financial statements (balance sheet, income statement, and statement of cash flows) used to capture, codify, and communicate the effects of a series of typical business events. The case also gives students the opportunity to prepare a simple statement of cash flows using two sequential balance sheets and to work backward from a balance sheet and statement of cash flows to craft the beginning of the year's balance sheet.

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

2021 ◽  
Vol 4 (2) ◽  
pp. 160
Author(s):  
Bettynia Dwi Orparani ◽  
Yumniati Agustina
Keyword(s):  
Comparative Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Financial Position ◽  
Income Statement ◽  
Fixed Assets ◽  
The Difference ◽  
Descriptive Method

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

scholarly journals Tinjauan Perlakuan Aset Tetap Sesuai SAK ETAP No. 15

2019 ◽  
Vol 7 (3) ◽  
pp. 351-360
Author(s):  
Erni Suryadi ◽  
Wulan Wahyuni Rossa Putri
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Reports ◽  
Fixed Assets ◽  
Keywords Treatment ◽  
Acquisition Price ◽  
Descriptive Qualitative

Companies which value and number of fixed assets are sufficiently material, errors in determining and classifying acquisition prices, expenditures during the use and termination of fixed assets will affect the overall financial statements. Therefore, the accuracy in recording fixed assets greatly influences the reliability of the presentation in financial statements. This study aims to determine how the recognition and measurement of fixed assets applied in PT Suryakabel Cemerlang, as well as the presentation of fixed assets in financial statements at PT Suryakabel Cemerlang. Data collection is done through observation, interviews and documents to the parties concerned. This research is descriptive qualitative. The results showed that the accounting treatment of fixed assets at PT. Suryakabel Cemerlang has not fully complied with SAK ETAP No. 15. But the recognition and measurement of fixed assets is in accordance with SAK ETAP No. 15, but no record of the termination of fixed assets has yet been made. This causes the acquisition price and accumulated depreciation of fixed assets presented in the balance sheet to be greater. Based on the results of the study it can be concluded that the accounting treatment of fixed assets must be based on SAK ETAP No. 15 in order to present accurate financial reports so that they can be used as one of the basis for future decision making.   Keywords : treatment of fixed assets, SAK ETAP No. 15

Minority Interest in the Consolidated Retained Earnings Statement

2001 ◽  
Vol 15 (2) ◽  
pp. 119-146 ◽  
Author(s):  
Hugo Nurnberg
Keyword(s):  
Cash Flow ◽  
Balance Sheet ◽  
Financial Statements ◽  
Cash Flows ◽  
Parent Company ◽  
Consolidated Financial Statements ◽  
Entity Theory ◽  
Income Statement ◽  
Cash Flow Statement ◽  
Retained Earnings

Consolidated financial statements purport to report income, financial position, and cash flows of a parent company and its subsidiaries as if the group were a single company with one or more branches or divisions. Under the parent company theory, the consolidated entity perspective assumed in the consolidated income statement, the consolidated balance sheet, and the consolidated retained earnings statement differs from the consolidated entity perspective assumed in the consolidated cash flow statement. Even under extant expositions of the entity theory, the consolidated entity perspective assumed in the consolidated income statement, the consolidated balance sheet, and the consolidated cash flow statement differs from the consolidated entity perspective assumed in the consolidated retained earnings statement. This paper develops a consistent consolidated entity perspective for all four consolidated financial statements. It demonstrates that under the entity theory, consolidated retained earnings includes the separate equities of both the parent company stockholders and the minority interest. As such, both elements of retained earnings should be reported in the consolidated retained earnings statement to make it comparable to the consolidated retained earnings statement of companies without subsidiaries or with only wholly owned subsidiaries. The effect on certain financial ratios of public companies may be substantial. The paper also demonstrates that for purchased subsidiaries, minority interest in consolidated retained earnings includes unamortized write-ups of identifiable net assets and goodwill arising from purchase-type business combinations.

scholarly journals Peranan Penyusunan Laporan Keuangan Dalam Penyajian Informasi Keuangan Pada BMT At-Taqwa Muhammadiyah Sumatera Barat

2020 ◽  
Vol 8 (1) ◽  
pp. 14
Author(s):  
Leli Wita Suwita
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Statement ◽  
Financial Reports ◽  
Income Statement ◽  
Corporate Entity ◽  
West Sumatra ◽  
And Performance

This study aims to analyze how the role of financial statement preparation is to find out information relating to the financial position and performance of a corporate entity which includes the realization of the budget report, balance sheet, cash flow statement, and reports on the financial statement notes. The research method used is a qualitative method that compares financial statements between 2016 and 2018. The financial statements presented by BMT At-Taqwa Muhammadiyah West Sumatra in the form of a balance sheet and income statement, where an increase in value from the reporting date of the current year with the previous year, of the report there are still shortcomings in the reporting. BMT At-Taqwa Muhammadiyah West Sumatra is recommended to make all financial reports needed by financial information from BMT At-Taqwa Muhhammadiyah West Sumatra.Keywords: Role; Financial Statements; Financial Information.

scholarly journals PEMBERDAYAAN MASYARAKAT BERBASIS PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA KELOMPOK USAHA TANI PEMBIBITAN TANAMAN BUAH

2019 ◽  
Vol 5 (1) ◽  
pp. 23
Author(s):  
Indra Cahya Kusuma ◽  
Listio Wuryanto
Keyword(s):  
Balance Sheet ◽  
Fruit Trees ◽  
Financial Statements ◽  
Small Enterprises ◽  
Financial Reports ◽  
Counseling Training ◽  
Income Statement ◽  
Plant Nursery ◽  
The Cost ◽  
The City

Micro and Small Enterprises (MSE) engaged in agriculture, especially breeding / breeding of fruit trees in the City and District of Bogor, especially in the Nagrog Village, South Bogor District and Karacak Village, Leuwiliang District, are still relatively small. Breeding / nursery activities are generally carried out in groups and from generation to generation, with traditional management and simple seed breeding techniques. There are several obstacles faced by farmers, including; limited capital, lack of production facilities and infrastructure and not understanding Accounting, especially never registering and not knowing how to prepare financial statements. This activity aims to increase economic capacity through the preparation of simple financial reports for fruit nursery farmer groups. The method used is in the form of counseling, training, mentoring and strengthening with techniques for recording transactions into journals, calculating the cost of goods, income statement and statement of financial position / balance sheet. The results of the activity indicate a change in mindset and knowledge in accounting. The farmer group has been orderly recording and can calculate the profit or loss of fruit plant nursery business.

scholarly journals Laporan Keuangan untuk Menilai Kinerja Penjualan Perusahaan PT Ace Hardware Indonesia Tbk Tahun 2019-2020

2021 ◽  
Vol 4 (2) ◽  
pp. 370-382
Author(s):  
Ichwan Ichwan ◽  
Sri Agustin
Keyword(s):  
Operating Cost ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Sales Performance ◽  
Company Performance ◽  
Sales Growth ◽  
Financial Reports ◽  
Operating Profit ◽  
Income Statement

Financial reports are one source of information used by management to assess company performance through financial reports with one of the objectives of making decisions and producing quality decisions. The purpose of this study is to analyze and discuss financial statements to assess the company's sales performance. Companies that are assessed for the performance of their financial statements are PT. Ace Hardware Indonesia Tbk. The method used in this research is descriptive qualitative with secondary data sources. Data collection and analysis techniques used in this research are documentation techniques in the form of financial reports published through official accounts at https://corporate.acehardware.co.id/id /annual balance sheet and income statement for the years 2019-2020. The results of this study are that in 2019 sales growth displayed results that were in line with expectations, namely with an increase in sales of 12.5% ​​and SSG 5.5% same store sales growth. until it reaches the share with the highest price of Rp. 1,920 in July 2019. In 2020 In general, the Company's performance received a significant impact due to the Covid-19 pandemic. The Company experienced a decrease in sales of around 9.0%, which was caused by a decrease in the flow of visitors at the outlets and the number of transactions. On the other hand, operating profit also decreased by 30.0% because operating cost efficiency was not able to cover the decline in sales. Keywords: Financial Report, sales performance

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