scholarly journals Penerapan PSAK 109 Pelaporan Keuangan Akuntansi Zakat dan Infaq/Shadaqah pada LAZISMU

2019 ◽  
Vol 3 (2) ◽  
pp. 67-72
Author(s):  
Andreani Hanjani ◽  
Kholifah Nur Azizah ◽  
Barbara Gunawan
Keyword(s):  
Cash Flow ◽  
Research Method ◽  
Financial Statements ◽  
Non Profit ◽  
Financial Report ◽  
Financial Position ◽  
Descriptive Qualitative

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation. The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.

scholarly journals PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Andreani Hanjani ◽  
Kholifah Nur Azizah ◽  
Barbara Gunawan
Keyword(s):  
Cash Flow ◽  
Research Method ◽  
Financial Statements ◽  
Non Profit ◽  
Financial Report ◽  
Financial Position ◽  
Descriptive Qualitative

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation.The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.

scholarly journals PENYUSUNAN LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 45 (Studi Pada Masjid Al-Iman Bukit Tinggi)

2020 ◽  
Vol 4 (2) ◽  
pp. 23-27
Author(s):  
Reza Muhammad Rizqi ◽  
Nurfadliyah
Keyword(s):  
Data Collection ◽  
Cash Flow ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Report ◽  
Financial Position ◽  
Interpretive Approach ◽  
Analyze Data

This study aims to compile the financial statements of the Samsul Hidayah Mosque Moyo Village in accordance with the standards made by the Indonesian Accountants Association (IAI) namely Statement of Financial Accounting Standards (PSAK) No. 45. In this study, the authors analyzed the financial statements of the Samsul Hidayah Mosque with how to collect data, present data, analyze data, so as to produce conclusions about the actual picture, then compare with Statement of Financial Accounting Standards (PSAK) No.45. this type of research is qualitative with interpretive approach. The author uses data collection techniques through observation, interviews, and documentation to obtain relevant data. The results of this study indicate that the financial report of Al-Iman Bukit Tinggi Mosque is only a simple record of cash receipts and cash disbursements and the final balance of the mosque. However, the mosque management did not make an inventory of the assets owned by the mosque. The financial statements of Al-Iman Bukit Tinggi Mosque are not in accordance with the Statement of Financial Accounting Standards (PSAK) No.45 which consists of Financial Position Reports, Activity Reports, Cash Flow Statements, and Notes to Financial Statements

SAK EMKM : PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH

2020 ◽  
Vol 1 (2) ◽  
pp. 67-77
Author(s):  
Hendy Satria ◽  
Jery Hendyka
Keyword(s):  
Literature Review ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
Financial Report ◽  
Financial Position ◽  
Data Collecting ◽  
Collecting Methods ◽  
Descriptive Qualitative

The purpose of this research is to find out the financial report that CV. Mitra Dinamis did, and to find out if the financial report of CV. Mitra Dinamis has been appropriate according to SAK EMKM.The research method that been used in this research is descriptive qualitative. Kind of data in this research is using primary data and secondary data. Data collecting methods are interviews, observe, and literature review. The result from this research showed, that CV. Mitra Dinamis only created invoice financial report, resulting in this case not yet appropriate to SAK EMKM that presuppose a complete financial report, including financial position report, profit and loss report, and note of the financial report. And financial report that CV. Mitra Dinamis did not yet appropriate enough according to SAK EMKM.Tujuan penelitian ini ialah untuk mengetahui penyusunan laporan keuangan yang dilakukan oleh CV. Mitra Dinamis, dan untuk mengetahui apakah penyusunan laporan keuangan pada CV. Mitra Dinamis telah sesuai dengan SAK EMKM. Jenis penelitian yang dipergunakan dalam penelitian ini ialah deskriptif kualitatif. Jenis data dalam penelitian ini mempergunakan data primer dan data sekunder. Teknik pengumpulan data yang dilakukan berupa wawancara, observasi, dan studi pustaka. Hasil penelitian ini menunjukkan, bahwa CV. Mitra Dinamis hanya membuat laporan keuangan berbentuk invoice. Sehingga, hal tersebut belum sesuai dengan SAK EMKM yang mensyaratkan laporan keuangan lengkap terdiri atas Laporan Posisi Keuangan, Laporan Laba Rugi, dan Catatan atas Laporan Keuangan (CaLK). Dan penyusunan laporan keuangan yang dilakukan oleh CV. Mitra Dinamis belum sesuai dengan SAK EMKM.

scholarly journals PEMBUKUAN DAN PELAPORAN INFORMASI AKUNTANSI KEUANGAN BERBASIS PSAK 45: PADA PANTI ASUHAN AL-AMANAH, PALEMBANG

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Rita Martini
Keyword(s):  
Cash Flow ◽  
Financial Reporting ◽  
Financial Statements ◽  
Non Profit ◽  
Financial Report ◽  
Net Assets ◽  
Cash Flow Statement ◽  
Financial Transactions

This report aims to examine the implementation of non-profit entity financial reporting atPanti Asuhan Al-Amanah, Palembang referring to Pernyataan Standar AkuntansiKeuangan Number 45 (PSAK 45). The data used in this study is the data related to thepreparation of financial statements of financial transactions orphanage. The discussionin this report is how the process of recording transactions, the process of over viewingtransactions, preparing financial statements of activity reports, statements of financialposition, and cash flow statement. Based on the facts obtained, the orphanage has notmade a financial report. Results based on the financial statements made, the orphanagedecreased net assets in the period of December 2017.

scholarly journals Pengaruh Transparansi Dan Akuntabilitas Laporan Keuangan Terhadap Kepercayaan Donatur Di Yayasan Sosial Keagamaan

2020 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Nikmahtul Maulidiyah ◽  
Darno Darno
Keyword(s):  
Standard Deviation ◽  
Regression Model ◽  
Research Method ◽  
Quantitative Research ◽  
Financial Statements ◽  
Non Profit ◽  
Financial Report ◽  
Roles And Responsibilities ◽  
The Future ◽  
Transparency And Accountability

The Yadufa Cup Religious Social Foundation is a non-profit entity that is aware of its rights and obligations as well as its roles and responsibilities to Islam, the homeland and the nation. This foundation also has ZISWAH services (Zakat, Infaq, Shodaqoh, Endowments and Grants) which will later be distributed to Yadufa and empowered for social and community. This study aims to determine whether there is an influence of financial report transparency on donor trust in the Yadufa Cup of Religious Social Foundation. The research method uses quantitative research using the RLB test. This research produces 3 things: the first, that the transparency of financial statements does not significantly influence the trust of donors. Second, it shows that the accountability of financial statements has a significant effect on the trust of donors. Third, it shows that the transparency and accountability of financial statements simultaneously influences donor trust. Based on the RLB analysis, the transparency and accountability of financial statements can be a predictor of the trust of donors at the Yadufa Cup of Religious Social Foundation. The SEE value turns out to be smaller than the standard deviation value, so this regression model can be used as a prediction of the level of trust of donors in the future.

Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55

2021 ◽  
Vol 14 (2) ◽  
pp. 308-339
Author(s):  
Andro Siregar
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Cash Flows ◽  
Non Profit ◽  
Financial Report ◽  
Financial Accountability ◽  
Financial Position ◽  
Comprehensive Income ◽  
The Church

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards. The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements. Keywords : ISAK 35, Non-Profit Entities, Financial Report ABSTRAK Jurnal ini membahas mengenai penyajian laporan keuangan pad entitas non laba. Pada awal nya entintas non laba menyajikan laporan keuangan berdasarkan PSAK 45 yang kemudian diubah menjadi ISAK 35. Salah satu yang termasuk dalam entitas non laba adalah gereja ,aspek yang paling penting nya adalah pertanggungjawaban keuangan. Pertanggung jawaban yang baik didapat dari standar akuntansi yang berlaku umum. Tujuan dari jurnal ini adalah untuk mengetahui penyajian laporan keuangan berdasarkan penerapan ISAK 35 yang dimulai sejak 1 januari 2020. Objek penulisan ini adalah penyajian laporan keuangan Gereja HKBP KM 55. Data dikumpulkan melalui serangkian wawancara dan observasi. Laporan keuangan yang akan dihasilkan adalah laporan posisi keuangan, laporan penghasilan komprehensif, laporan arus kas dan catatan atas laporan keuangan. Kata Kunci : ISAK 35, Entitas Nonlaba, Laporan Keuangan

scholarly journals Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55

2022 ◽  
Vol 14 (2) ◽  
pp. 308-339
Author(s):  
Sahala Purba ◽  
Andro Siregar ◽  
Melva Esnida Saragih
Keyword(s):  
Financial Statements ◽  
Cash Flows ◽  
Non Profit ◽  
Financial Report ◽  
Financial Accountability ◽  
Financial Position ◽  
Comprehensive Income ◽  
The Church

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards.The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements.Keywords : ISAK 35, Non-Profit Entities,Financial Report

scholarly journals REVIEW PENYUSUNAN LAPORAN KEUANGAN BERBASIS PSAK NO. 45 (STUDI KASUS PADA UNIVERSITAS MUHAMMADIYAH PONTIANAK)

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Fuad Ramdhan Ryanto ◽  
Laily Ramadhani
Keyword(s):  
Cash Flow ◽  
Research Method ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Non Profit ◽  
Balance Sheets ◽  
Income Statement ◽  
The University

The purpose of this study is to apply PSAK no. 45 Non-Profit Organization and compilation of financial reports at the Muhammadiyah Pontianak University. Financial statements, balance sheet and income statement are object of this analysis for the period September 2018 - August 2019. The research method used is descriptive qualitative. The analysis starts by reviewing the financial reports, examining the standards in PSAK, then compiling financial reports and classifying accounts according to PSAK no. 45 standard. The results showed that the University's financial statement is well system, record cash inflows and outflows clearly, has been report Income statement and balance sheets but for the posts, sequences, accounts valuation were not in accordance with PSAK no. 45 Non-Profit Organization. The university does not report cash flow statement and notes on financial statements.

scholarly journals Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 (Studi Kasus Pada Masjid XYZ)

2017 ◽  
Vol 4 (1) ◽  
pp. 6
Author(s):  
Dewi Yibta Nariasih ◽  
Taufik Kurrohman ◽  
Andriana Andriana
Keyword(s):  
Data Analysis ◽  
Cash Flow ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Report ◽  
Financial Position ◽  
Fund Balance ◽  
Triangulation Method ◽  
Qualitative Descriptive ◽  
Cash Flow Statement

This research aims to know the financial statements have been drawn up by the institutions of the mosque especially XYZmosque for later comparison with the PSAK Number 45 and PSAK Number 109 and solved into the financial statements basedon the combination of PSAK Number 45 and PSAK Number 109. The Type of this research is a qualitative descriptive by usingprimary and secondary data collected by using the techniques of observation, interviews, and documentation. In this researchthe author did data analysis by collecting, reduction, and serves data to be drawn a conclusion. The validity of data waschecked using the triangulation method. The results of this research are the financial statements have been prepared by XYZmosque are still not in accordance with the PSAK Number 45 and or PSAK Number 109. Financial report compiled by XYZmosque still in the form of a simple cash book. The combination is done by compiling financial position reports and activityreports based on PSAK Number 45 in which account assets neto was changed to fund balance, asset-run changes report basedon PSAK Number 109, and the cash flow statement and the notes of financial statements based on PSAK Number 45.

scholarly journals THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS

2008 ◽  
pp. 70
Author(s):  
Doina Pacurari ◽  
Mircea Muntean
Keyword(s):  
Cash Flow ◽  
Accounting Information ◽  
Financial Statements ◽  
Negative Effects ◽  
Accrual Accounting ◽  
Financial Position ◽  
Economic Reality ◽  
Result Management ◽  
Preliminary Phase ◽  
Proper Analysis

The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting allows the result management. In spite of some disadvantages, the accrual accounting is considered superior to cash accounting in measuring the performances and determining financial position as well as in the predicting of future cash flow. In order to limit the negative effects on the results of analysis and forecast based on financial statements, the analists should evaluate the enterprise accounting and if necessary adjust the financial statements so they reflect the economic reality.

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