scholarly journals Analysis of the implementation of Indonesia Financial Accounting Standards number 109 at the National Management Agency of West Kalimantan Province

2021 ◽  
Vol 3 (1) ◽  
pp. 91-112
Author(s):  
Baidhillah Riyadhi ◽  
Henri Prasetyo ◽  
Fiorintari Fiorintari
Keyword(s):  
Research Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Public Trust ◽  
Research Field ◽  
Financial Accounting ◽  
West Kalimantan ◽  
Management Agency ◽  
Descriptive Research ◽  
Qualitative Descriptive

Purpose - This research aims to determine the implementation of Indonesia Financial Accounting Standards (PSAK) 109 at the National Zakat Management Agency (Baznas) of West Kalimantan Province.Method - The research was conducted using a qualitative descriptive research method to describe events in the research field, in the form of reports and distribution of Zakat, Infaq and Shadaqah (ZIS) in 2017 and 2018, then compared with PSAK 109.   Result - The results showed that the implementation of PSAK 109 in the recognition and measurement section of Baznas in West Kalimantan Province can be stated in accordance with PSAK 109. Meanwhile, the implementation of PSAK 109 in the presentation, disclosure and component of financial statements in Baznas of West Kalimantan Province has not fully implemented PSAK 109 as a whole.Implication - The implication of this research is expected to help Baznas of West Kalimantan Province in implementing PSAK 109 so that public trust can increase in the management of ZIS funds.Originality - The uniqueness of this research compared to several previous researches can be seen from the object of research that was first conducted at Baznas of West Kalimantan Province and the research used the data in the last 2 years.

scholarly journals PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN BERBASIS SAK ETAP DAN IMPLIKASINYA PADA LAPORAN KEUANGAN KOPERASI KARYAWAN KARYA SAMPURNA PT. BANK MANDIRI

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Anggelina Chrisdayanti Salindeho ◽  
Lintje Kalangi ◽  
Sonny Pangerapan
Keyword(s):  
Research Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Qualitative Descriptive ◽  
Descriptive Method ◽  
Legal Entities

            Cooperative is an association established by persons or legal entities of cooperatives that have limited economic ability, with the aim to improve the welfare of its members. Revenues and expenses are an important component of financial statements because different treatment of income and expenses will result in changes in the resulting financial statements. Financial Accounting Standards intended for cooperative entities are SAK ETAP. This study aims to determine the accounting treatment of income and expenses on Cooperative Employees Karya Sampurna PT. Bank Mandiri in accordance with SAK ETAP. The research method used in this thesis research is descriptive method whose purpose each data collected in the analysis and then drawn a conclusion and the type of research used is qualitative descriptive. The results obtained that the accounting treatment of income and expenses on Cooperative Employees Karya Sampurna PT. Bank Mandiri is in compliance with SAK ETAP.Keywords: Accounting treatment, income, expenses.

scholarly journals MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Research Method ◽  
Intangible Assets ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fair Value ◽  
Financial Accounting ◽  
International Accounting Standards ◽  
Fair Value Accounting ◽  
Literature Study ◽  
Accounting Standard

This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are in some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, thetreatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting treatment of goodwill as intangible assets in the financial statements of various countries such as Indonesia, America and the England.Keyword :Goodwiil, Impairment, Financial Accounting Standard

scholarly journals Analisis Penyajian laporan Keuangan Koperasi Syariah BMT Al-Ittihad Pekanbaru

2019 ◽  
Vol 16 (1) ◽  
pp. 1-22
Author(s):  
Zulkifli Zulkifli ◽  
Boy Syamsul Bakhri ◽  
Rahmawati Rahmawati
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Research Subject ◽  
Generally Accepted Accounting Principles ◽  
Descriptive Research ◽  
Accounting Principles

Accounting standards is fundamental in the preparation of financial statements that must be referred to each company. Accounting standards that form these statement codified in a book called financial accounting standards (GAAP). The book contains a collection of statement of financial accounting standards (SFAS). This study aims to determine the extent of the financial statement presetations of BMT Al-Ittihad in applying generally accepted accounting principles in particular SFAS No.101. This research is a comparative descriptive research that describes, explains and compares the financial statements of BMT with SFAS 101. The research subject is a sharia cooperative  BMT Al-Ittihad  Pekanbaru while the object is to report RAT BMT Al-Ittihad Pekanbaru. Data were collected by interview and documentations. The analisis is comparative descriptive analysis, which compares the data that has been collected by the relevant theories to draw a conclusion. Based on the results, itshow that the financial statements of BMT Al-Ittihad has not fully adopted SFAS No.101, because: 1) it does not present a statement of sources and uses of zakah, 2) it does not present a statement of sources and uses of charity fund, 3) it does not present a note to the financial statements, 4) it does not present informations of preparations of financial statements and the accounting polices used, and it does not to disclose information required under SFAS No.101.

scholarly journals IMPLEMENTASI AKUNTANSI KEUANGAN BERBASIS SAK ETAP (STUDI KASUS PADA UMKM BATIK DI KOTA SEMARANG)

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Ira Septriana ◽  
Eva Vitriyani
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Public Accountability ◽  
Business Units ◽  
Income Statement ◽  
Qualitative Descriptive ◽  
Convenience Sampling ◽  
The Government

This study was to determine how the application and understanding of the accounting method for MSMEs Batik Semarang and whether in accordance with the standards set by the government. Because of FAS EWPA set with the purpose of facilitating entities without public accountability like MSMEs in presenting the financial statements to be more relevant and informative in order to monitor the performance of business units within a single accounting period. There are 30 units of MSMEs Batik Semarang as research sample selected by convenience sampling method using qualitative descriptive analysis method. The results indicate that the perception and understanding of MSME entrepreneurs Batik Semarang on Financial Accounting Standards for Entities Without Public Accountability (FSA EWPA) was still very simple, due to the lack of entrepreneurs knowledge regarding the technical preparation of financial statements based FSA EWPA. MSMEs feel that income statement is enough, and there is a lacking sosialization by the related department like Department of Cooperatives and MSMEs Semarang in applicating the Financial Accounting Standards Entities Without Public Accountability.Keywords: MSMEs; FAS EWPA; Financial Statements

scholarly journals Penerapan Akuntansi Pondok Pesantren (Studi pada Koperasi Pondok Pesantren Al Hasyimi Kabupaten Pekalongan)

2020 ◽  
Vol 4 (2) ◽  
pp. 123
Author(s):  
Muhamad Rozaidin ◽  
Hendri Hermawan Adinugraha
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Accounting Standards ◽  
Boarding School ◽  
Educational Institutions ◽  
High Quality ◽  
Limited Knowledge ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Economic Institution

<p class="abstrak"><em><span>Islamic boarding schools are religious educational institutions that must be of high quality with proper infrastructure and economic facilities such as Islamic boarding school cooperatives. Islamic boarding school cooperative is an economic institution that is engaged in the scope of Islamic boarding school. As an economic institution, it is compulsory for cooperatives to be able to apply financial management appropriately. Often Islamic boarding school cooperatives do not pay too much attention to financial management in depth due to limited knowledge and experience in financial recording. In fact, financial records greatly affect financial management in Islamic boarding school cooperatives. This study aims to examine the application of accounting in the Al Hasyimi Islamic boarding school cooperative and its compliance with applicable accounting standards, and to determine the importance of accounting for an institution. This study used a qualitative descriptive research method with interviews, observation and documentation. The findings of this study reveal that accounting in the Al Hasyimi Islamic boarding school cooperative has implemented accounting even though it is not yet perfect. It is necessary to make accounting improvements to comply with applicable accounting standards by learning and evaluating the records that have been applied.</span></em></p><p dir="ltr"><span><br /></span></p><p dir="ltr"><span>Pondok pesantren merupakan lembaga pendidikan keagamaan yang semestinya memberikan kualitas yang layak dalam fasilitas infrastruktur fasilitas perekonomian seperti koperasi pondok pesantren. Koperasi pondok pesantren adalah sebuah lembaga perekonomian yang bergerak di ruang lingkup pondok pesantren yang diwajibkan untuk bisa menerapkan pengelolaan keuangan secara layak. Pengelolaan keuangan yang layak bisa diwujudkan dengan pencatatan keuangan yang baik dan sesuai dengan Standar Akuntansi yang berlaku. Seringkali koperasi pondok pesantren tidak terlalu memperhatikan pengelolaan keuangan secara mendalam dikarenakan keterbatasan keilmuan dan pengalaman dalam pencatatan keuangan. Padahal, pencatatan keuangan sangat berpengaruh terhadap pengelolaan keuangan di koperasi pondok pesantren. Penelitian ini bertujuan untuk meneliti bagaimana penerapan akuntansi yang berlaku dan kesesuaiannya dengan standar akuntansi di koperasi pondok pesantren Al Hasyimi., serta untuk mengetahui pentingnya akuntansi bagi sebuah lembaga. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan wawancara, observasi, dan dokumentasi. Akuntansi pondok pesantren adalah suatu proses penyusunan laporan keuangan secara umum untuk menghasilkan informasi keuangan dengan mempertimbangkan karakteristik dan sifat dari pondok pesantren. Temuan penelitian ini mengungkap bahwa akuntansi yang terdapat di koperasi pondok pesantren Al Hasyimi telah menerapkan akuntansi walaupun belum sempurna. Perlunya melakukan penyempurnaan akuntansi agar sesuai dengan standar akuntansi yang berlaku dengan melakukan pembelajaran dan mengevaluasi pencatatan yang telah diterapkan.</span></p><div><span><br /></span></div><p class="abstrak"><em><span><br /></span></em></p>

scholarly journals EVALUASI PENERAPAN LAPORAN ARUS KAS BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PERUSAHAAN PT. AIR MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Victoria M.K Makasenggehe ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Cash Flow ◽  
Accounting Standards ◽  
Financial Statements ◽  
General Purpose ◽  
Financial Accounting ◽  
Public Accountability ◽  
Financial Reports ◽  
Descriptive Research ◽  
Financial Position ◽  
Cash Flow Statement

The cash flow report presents information on historical changes in cash and cash equivalents of the entity, which shows separately the changes that occur during one period of operating, investing and funding activities. The main purpose of the cash flow statement is the financial position report provides information on net cash inflows in a period, the results of the three main activities of the company are operations, investments and funding. SAK ETAP provides many facilities for companies compared to PSAK with more complex reporting provisions. In accordance with the scope of SAK ETAP, this standard is intended to be used by entities without public accountability (entities that do not have significant public accountability; and do not publish general-purpose financial statements). The presence of Entity Accounting Standards without Public Accountability (SAK ETAP) is expected to provide convenience for PT. Air Manado in presenting financial statements. The purpose of SAK ETAP itself is to provide facilities for small and medium scale entities. In accordance with SAK-ETAP, Entities without intended public accountability are entities that do not have significant public accountability and publish general-purpose financial reports for external users. This study uses a type of descriptive research - comparative. The results showed that PT. Air Manado has implemented financial statements in accordance with applicable standards but there are still items or elements in the cash flow statement that have not fully implemented the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) in the cash flow statement. Keyword : SAK ETAP, Cash Flow Report,Financial Accounting,PT. Air Manado,Public Accountability

scholarly journals ANALISIS IMPLEMENTASI PSAK 101 PADA LAPORAN KEUANGAN DI KSPPS BMT AL-BINA TASIKMALAYA

2020 ◽  
Vol 5 (1) ◽  
pp. 42-58
Author(s):  
Naurah Nazhifah ◽  
Iwan Wisandani ◽  
Lina Marlina
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Minimum Requirements ◽  
Qualitative Descriptive ◽  
Data Collection Technique ◽  
Descriptive Method ◽  
Analyze Data

This research, to study the implementation of PSAK 101 on the presentation and preparation of financial statements in KSPPS BMT Al-Bina Tasikmalaya. That is because at the BMT Al-Bina's financial statements found a non-conformity with PSAK 101 on the presentation of sharia financial statements. PSAK 101 is a statement of financial accounting standards that regulates the basic presentation of financial statement for sharia entities. This statement regulates the requirements for the presentation, structure and minimum requirements of the contents of financial statements. The method that used in this study is a qualitative descriptive method. Data collection technique in this research uses interviews, observation, and documentation to analyze data from the practice that carried out directly at the research site. The results of the study show that BMT Al-Bina in presenting they financial statements has not fully applied PSAK No.101, because (1) does not present a statement of cash flow, (2) does not present statement of sources and distribution of zakat (3) does not present statement of source and the use of virtue funds (4) does not present notes to financial statements (5) does not provide financial reporting and financial reporting information as required by PSAK No.101.

scholarly journals ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO.14 PADA PT. GATRACO INDAH MANADO

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Rachel Anly Marilyn Lingkanwene Wullur ◽  
Herman Karamoy ◽  
Winston Pontoh
Keyword(s):  
Qualitative Analysis ◽  
Research Method ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Analysis Techniques ◽  
Descriptive Research ◽  
Food And Beverages ◽  
North Sulawesi ◽  
Valuation Method ◽  
A Company

Inventories are assets owned by the company that are available for sale or goods that will be used in the production of the company’s product. With inventory, the company can sustain their sustainability. Companies often experienced problems in recording and assessment the inventories itself. Aim to make this observation on PT Gatraco Indah is to determine the suitability on the application of the inventory recording method and inventory valuation method of manufacture inventory in the PT Gatraco Indah with Statement of Financial Accounting Standards (SFAS) 14 about Inventory. PT Gatraco Indah is a company engaged in food and beverages for airline companies in Indonesia, especially in North Sulawesi. The Methods that was used in this research is descriptive research method with qualitative analysis techniques outline, describe and compare the data. The Result of this research shows that the company has applied the PSAK No.14 on their inventories.

scholarly journals ANALISIS PERLAKUAN AKUNTANSI PIUTANG DI PT. SUCOFINDO (PERSERO) CABANG JAKARTA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Aprilia V. Manuel ◽  
Hendrik Manossoh ◽  
Dhullo Affandi
Keyword(s):  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounts Receivable ◽  
Financial Position ◽  
Qualitative Descriptive ◽  
Descriptive Method

The company basically runs its business through the sale of goods or services every day that will generate revenue for the company. Receivables are considered very important because it is one component in the balance sheet, so accuracy in processing receivables greatly affect the fairness of its valuation in the financial statements. And the appropriate Financial Accounting Standards are very important in presenting the financial statements because accounting standards provide information to users of financial statements regarding the financial position, results of operations, and other matters relating to the company. The purpose of this study is to analyze the suitability of accounting treatment of PT. SUCOFINDO (Persero) Jakarta branch with the applicable financial accounting standards and formulate accounting standards for receivables that must be used by PT. SUCOFINDO (Persero) Jakarta branch. This research was conducted by qualitative descriptive method. The results of this study show that the accounting treatment of PT. SUCOFINDO (Persero) Jakarta Branch is not in accordance with the applicable financial accounting standards because the presentation of receivables in the financial statements is presented in the net amount, and the recording of receivables written-off is written off into other income accounts. As a suggestion that PT. SUCOFINDO (Persero) represents accounts receivable in the statement of financial position with gross amount followed by estimated uncollectible amounts, and returns the receivables written off to accounts receivable and allowance for doubtful accounts and cash accounts and accounts receivable as deductions on receivables so that the presentation of accounts receivable in accordance with applicable financial accounting standards.Keywords : Accounting treatment of receivables, Statement of Financial Accounting Standards

scholarly journals Consignment Income Recognition and Measurement in Indonesia Retail Companies

2018 ◽  
Vol 4 (2) ◽  
pp. 202
Author(s):  
Zharunisa Zharunisa ◽  
Priandaru Wahyu Hutomo ◽  
Amrie Firmansyah
Keyword(s):  
Stock Exchange ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Revenue Recognition ◽  
Sales Revenue ◽  
Direct Observations ◽  
Final Sample ◽  
Qualitative Descriptive ◽  
A Company

<p>This study aims to review the consignment income recognition and measurement from the consignee. Up to now, there is no specific Indonesia Statement of Financial Accounting Standards (hereinafter referred to as PSAK) that regulates the recognition, measurement, and disclosure of consignment revenues. The PSAK used in this study refers to PSAK 23, 2017 on Corporate Revenues.</p><p>The research method used in this research is qualitative descriptive by comparing data obtained from direct observations in a company with theories and financial accounting standards related to consignment income. The population used in this study is the financial statements of 2017 from the retail sub-sector companies listed on the Indonesia Stock Exchange (IDX). Based on the examination of 93 companies regarding consignment transaction information, this study obtained a final sample of 10 companies. This paper analyzes the application in the consignment income recognition and measurement in retail companies to further examine its suitability with revenue recognition by PSAK 23, 2017.</p>This study finds that the retail sub-sector companies have some similarities in recording consignment revenues and have obediently made disclosures related to consignment sales revenue following PSAK 23, 2017 even though there was no specific PSAK regulating consignment.

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