scholarly journals Historical Account of Key Words in Non-Financial Report Titles (A review of FT 500 corporations from 1989 to 2007)

2010 ◽  
Vol 4 (2) ◽  
pp. 136 ◽  
Author(s):  
Caroline D Ditlev-Simonsen
Keyword(s):  
Key Words ◽  
Financial Reporting ◽  
Historical Account ◽  
Financial Reports ◽  
Financial Report ◽  
History Of ◽  
Alternative Theories

This paper investigates the history of, and trends in, non-financial reporting, based on title analysis. The database consists of the titles of non-financial reports issued by FT 500 corporations from 1989 to 2007. The frequency and development of the three key words environment, <br />sustainability and responsibility (coded as “environment”, “sustainab” and<br />“responsib” to catch relevant versions) are investigated.  The key words were initially applied by a few companies, and then grew in popularity. While “sustainab” and “responsib” are still growing in popularity, “environment” grew, peaked around 2002 and then reduced in frequency as a term in the titles. Based on business theories, the paper discusses alternative explanations for why corporations introduced the new key words in their non-financial reports. Whereas issuing non-financial reports can be understood from a legitimacy perspective, the introduction of new key words in the titles can be explained by a multitude of alternative theories. <br /><br />

scholarly journals Penerapan Zahir Accounting Versi 5.1 Dalam Penyusunan Laporan Keuangan Pada PT. Citarum Borneo Quantum

2019 ◽  
Vol 6 (1) ◽  
pp. 29-38
Author(s):  
Dian Indah Sari
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Report ◽  
History Of ◽  
Individual Entity ◽  
Observation Method ◽  
Financial Transactions ◽  
A Company ◽  
Computerized System

Abstract – Manually accounting processing has more risks than using a computerized system, because accounting requires a confidential database so all existing transactions are related to the finances of a company or individual entity. For example, in the simplest case, which is journal entry, it often occurs double input with the same number or voucher code for different transactions. This has an impact on the normal balance and financial statements that will be made. In order to collect data to fulfill the preparation of this application program, the authors conducted several ways, namely: Observation Method, This method is done by the author is to directly visit the location of the company and collect accounting transaction evidence and observe the process that has been running, so that the author can apply it to Zahir Accounting. Interview, the author conducted interviews with employees of PT. Citarum Borneo Quantum to obtain information on the history of the company, the process of recording accounting transactions from capital, sales, purchases, and financial statements. Library Study Method, carried out by reading books related to accounting transactions and related to the material of Programming Using Zahir Accounting Version 5.1. Based on the results of the discussion it can be concluded as follows: Application of Zahir Accounting Version 5.1 in preparing financial statements will produce computerized financial reports. The company was greatly helped by the application of Zahir Accounting Version 5.1 because it recorded financial transactions and financial reporting quickly, accurately and efficiently.Keywords: Zahir, Accounting, Financial Report

scholarly journals Workshop Pembuatan Laporan Keuangan Dasar Organisasi Nirlaba untuk Santri Lembaga Kesejahteraan Sosial Anak (LKSA) Nurul Iman

2021 ◽  
Vol 2 (2) ◽  
pp. 108-116
Author(s):  
Dede Mustomi ◽  
Asep Dony Suhendra ◽  
Khoirul Ulum ◽  
Maria Lapriska Dian Ela Revita
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Positive Impact ◽  
Main Theme ◽  
Study Program ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Non Profit Organizations ◽  
Welfare Institution

ABSTRACT Financial reports for an organization are very fundamental. This is a form of transparency for the finances of an organization, especially for non-profit organizations such as the Child Social Welfare Institution (LKSA Nurul Iman) which is a community service partner this time. We from the Business Administration Study Program, Faculty of Economics and Business, Bina Sarana Informatika University held a community service with the main theme being a Workshop on Making Basic Financial Reports for Non-Profit Organizations for Students of the Child Welfare Institution (LKSA Nurul Iman). The main problem why we raised this theme is because LKSA Nurul Iman touches more on programs that are religious in nature, even though the challenges ahead are more difficult and global so that teenagers who are currently studying must be given general knowledge, one of which is understanding financial reporting. Departing from these problems, we provide a solution in the form of a financial report preparation workshop, where we will describe the steps for making financial reports that are easily understood by their age. The method we use in community service this time is in the form of a workshop by providing examples of how to make basic financial reports and immediately put them into practice so that participants can absorb the material provided. The implementation of community service this time is still online using the Zoom application. The use of the Zoom application is due to the pandemic that has not ended and is still PPKM level 2. The output achieved in this community service is in the form of a Press Release which will be published in online media. Hopefully this activity will have a positive impact where the skills gained can be used in the future for the benefit of the Foundation and become provisions when they apply for jobs or establish an organization.

scholarly journals Hubungan penerapan sistem akuntansi keuangan terhadap kualitas laporan keuanganpada dinas pengelolaan keuangan dan asset daerah kota bukittinggi

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Lukman Ardiansyah ◽  
Kiki Rahmadani
Keyword(s):  
Local Government ◽  
Correlation Analysis ◽  
Key Words ◽  
Correlation Coefficient ◽  
Financial Accounting ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Analysis Methods

AbstractBukittinggi city in financial reports in a few years ago still not meet the criteria of the value of the required information visible gain from the opinions of Local Government Financial Report Bukittinggi city. One of the guidance in the assessment of a financial report of the compliance to the regulation and the presentation of the financial report with the criteria that have been assigned. The purpose of this research is to know the influence of the implementation of regional financial accounting system to the quality of the Regional Financial Report on DPKAD Bukittinggi city. Announcement of samples in this research are using Slovin method by as much as 77 respondents. Analysis methods used namely Rank Spearmen Correlation analysis. The findings of this research shows that the implementation of regional financial accounting system have positive and significant impact on the quality of the Regional Financial Report on DPKAD Bukittinggi city. This can be seen from the results of the assessment of the respondents against the implementation of regional financial accounting system reached 95%. While the quality of the Regional Financial Report produced DPKAD Bukittinggi city is very good with the level of the assessment respondents reached 90%. As well as the significant value by using Correlation Coefficient analysis Rank Spearmen reach 0,564.Key Words: financial accounting system (earlier), the quality of Financial Report

scholarly journals Peningkatan Kapasitas Pelaporan Keuangan Bumdesa Gesang Sejahtera Desa Gesang Kecamatan Tempeh Kabupaten Lumajang

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Moh. Hudi Setyobakti
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Financial Statement ◽  
Financial Reports ◽  
Transportation Services ◽  
Financial Report ◽  
Management Capability ◽  
Village Government ◽  
Financial Administration ◽  
The Village

Business Unit of Village Unit or Bumdesa is mandate of Law no. 6 Year 2014 on the Village. The establishment of BUMDesa is an effort to accommodate all activities in the field of economy and / or public services managed by the village and / or inter-village cooperation. The regulation on BUMDesa is regulated through Village Regulations. Bumdesa Gesang Sejahtera was established in 2017, with a legal umbrella of village law. The effort developed by Bumdesa is based on the potential of agriculture and other sectors that have become embryos before. Businesses managed by Bumdesa include; (1) agriculture with organic rice production and fertilizer business, organic agricultural medicine, (2) waste transportation services, (3) HIPPA water service. The problem faced by Bumdesa Gesang Sejahtera as a partner is not yet optimal financial management Bumdesa, which consists of planning, implementation, administration and financial accountability. The pressing issue is financial administration, where Bumdesa has not been able to present financial reports and report to the Village Government. Devotion is done, is training and mentoring activities on (1) standardization of financial format, (2) process of preparation of financial statement, (3) OJT prepare financial report. The output of this devotion is the management capability for the operational operators in the process of administration and financial reporting Bumdesa covers the aspects of cognitive, psychomotor and affective.

scholarly journals The Strange Case of Inventories In Italy. For The Tax Authorities, The Final Inventories of One Year Are The Opening Inventories of The Following Year. Still, The Opening Inventories of One Year Are Not The Final Inventories of The Previous Year. Mystery.......

2021 ◽  
Vol 04 (07) ◽  
Author(s):  
Maria Silvia Avi ◽  
Keyword(s):  
Financial Reporting ◽  
Basic Principles ◽  
Business Economics ◽  
Financial Reports ◽  
Financial Report ◽  
Opposite Case ◽  
The Past ◽  
Court Of Justice ◽  
The Supreme Court ◽  
One Year

The principle of continuity in financial reporting is a fundamental element in the preparation of financial reporting. The final amounts of a financial report are, by definition, the opening amounts of the following year. Of course, the reverse is also true. The opening values of one year represent the closing values of the previous year. In Italy, this principle is only half applied in taxation. It applies to the future (i.e. the following year) but does not apply to the past (i.e. the previous year). Of particular interest is the position of the Italian Court of Cassation, i.e. the highest court of justice, which applies this principle of "lame continuity" in its judgments. Despite the astonishment of scholars, the Court of Cassation continues to consider that the final inventories of one year represent the initial inventories of the following year but does not accept as an obligation the opposite case. Only time will tell if it will resolve this dispute between the Supreme Court and the basic principles of business economics regarding financial reports.

Challenges to the Users of Financial Reports Constructed Using Multiple Measurement Bases: A Review of the IASB’s Conceptual Framework for Financial Reporting

2017 ◽  
Vol 7 (2) ◽  
pp. 172
Author(s):  
Mohammed Riaz Azam
Keyword(s):  
Financial Performance ◽  
Conceptual Framework ◽  
Financial Reporting ◽  
Financial Reports ◽  
Multiple Measurement ◽  
Financial Report ◽  
Eclectic Approach ◽  
High Degree ◽  
Measurement Base ◽  
Measurement Bases

The IASB’s conceptual framework for financial reporting identifies multiple measurement bases and concludes that an entity may employ more than one measurement base in constructing the financial reports. The framework further clarify situations as to how the preparers will proceed in constructing the entity’s financial report where the preparers are satisfied that a piece of information is relevant to the users of financial reports, but is subject to a high degree of measurement uncertainty. The purpose of this paper is to critically evaluate the choice of multiple measurement bases in the conceptual framework and highlight the challenges posed to a user of financial reports who seeks to obtain insights into an entity’s financial performance and position through reading reports constructed using an eclectic approach to measurement.

scholarly journals EVALUASI PENYAJIAN LAPORAN KEUANGAN DINAS PEKERJAAN UMUM KOTA BITUNG BERDASARKAN PENERAPAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Frenly Rombebunga ◽  
David P. E. Saerang ◽  
Novi Swandari Budiarso
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Study Data ◽  
Public Works ◽  
Accounting Standard ◽  
Financial Reports ◽  
Financial Report ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Analysis Technique

The purpose of this study is to determine whether the presentation of financial reports Municipal Public Works Bitung has been in accordance with Governmental Accounting Standard PP. 71 Year 2010. Type of research conducted is a case study. Data were obtained by interview, observation and documentation. The data taken is the history and development of agencies, agency goals, organizational structure of agencies, geographic conditions and boundaries, vision and mission of the institution, as well as Financial Reports Public Works Department of Bitung City. The analysis technique used is descriptive explorative analysis technique. The steps used in this study is to collect the required data, and then compare the financial report of Bitung City Public Works Department with the financial statements in accordance with the presentation of financial statements based on Governmental Accounting Standard PP. 71 Year 2010. The results showed that the Public Works Department of Bitung City has applied Standa r Accounting Government PP. 71 Year 2010, although not yet optimal, because there are some points that are still incomplete in financial reporting such as Balance Over Change Budget Report (SAL). From twenty-three paragraphs regulating the financial report of Bitung City Public Works Department there are twenty paragas that have been in accordance with Governmental Accounting Standard PP. 71 of 2010. Three paragraphs that have not been applied are included in the Budget Breakdown of More Budget Changes (SAL) report.Keywords: Government Accounting Standards, Department of Public Works, Financial Statements

scholarly journals ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA

2019 ◽  
Vol 4 (2) ◽  
pp. 374-382
Author(s):  
Siti Rahma Nazila ◽  
Heru Fahlevi
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Cash Flows ◽  
Primary Data ◽  
Financial Reports ◽  
Financial Report ◽  
Report System ◽  
The City ◽  
Banda Aceh

The purpose of this research is to determine the financial statements of mosques in the city of Banda Aceh in compatible with PSAK No. 45 and the quality of the financial report system of mosques in Banda Aceh. The type of research used in this study is descriptive quantitative method with Probability sampling which is using cluster random sampling. The data used in this study are primary data, namely a questionnaire distributed to 50 respondents from 25 mosques in Banda Aceh City. The questionnaire was distributed to the Head of BKM and Treasurer. The research data was obtained directly from the respondents by filling out the questionnaires that were distributed. The results of this study show that mosques in Banda Aceh City in general have not applied PSAK No. 45 concerning Nonprofit Financial Reporting because mosques do not have financial position reports, activity reports, cash flows, notes to financial statements. Mosques only make simple financial reports covering the sources of income, expenses, and cash balances at the end of the period and the obstacles that cause the mosque to not implement PSAK No. 45 namely the constraints of understanding in the preparation of mosque financial reports according to PSAK No. 45 and lack of human resources with accounting background.

An Analysis of the “Going Concern Assumption”: Text Mining from Japanese Financial Reports

2008 ◽  
Vol 5 (1) ◽  
pp. 1-16 ◽  
Author(s):  
Cindy Y. Shirata ◽  
Manabu Sakagami
Keyword(s):  
Text Mining ◽  
Key Words ◽  
Accounting Standards ◽  
Annual Reports ◽  
Qualitative Information ◽  
Financial Reports ◽  
Financial Report ◽  
Going Concern ◽  
Financial Position ◽  
The Difference

ABSTRACT: Accounting standards in Japan have been updated frequently in recent years, creating confusion and difficulty for information users to compare financial numbers between different fiscal years or different companies. Under these circumstances, since March 31, 2004, the following sections have been required in annual reports: Uncertain Risk Information, Management's Discussion and Analysis, and Information Related to Corporate Governance. This additional disclosure increases the amount of material available for text mining/content analysis in evaluating companies' conditions. In this study we clarify the difference between going-concern companies and non-going-concern companies by analyzing to the nonfinancial (qualitative) information disclosed in Financial Report in Japan (Japan 10-K) using key words. The results of our study revealed that certain nonfinancial key words in financial reports can be used to evaluate corporate financial position.

scholarly journals Timeliness of corporate annual financial reporting in Indonesian banking industry

Accounting ◽  
2021 ◽  
pp. 553-562 ◽  
Author(s):  
Wahyu Murti
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Banking Sector ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Dominant Factor ◽  
Sources Of Information ◽  
Financial Reports ◽  
Financial Report ◽  
Equity Ratio

The financial performance of the banking sector globally can be seen on the capital markets of each country. One of the important sources of information in the investment business on the capital market is the financial reports that are provided by every company going public. The objectives of this study are (1) to determine the simultaneous and partial effect of liquidity factors, Debt Equity Ratio, company size on timeliness of financial reporting in the banking sector in Indonesia. (2) to determine what factors are dominant in the timeliness of financial reporting in the banking sector in Indonesia. This research uses secondary data with panel data analysis method. The results show the liquidity variable, Debt Equity Ratio and firm size positively influence on timeliness of financial reporting in the banking sector in Indonesia. Firm Size is the dominant factor that has a significant positive effect on the Timelines Financial Report of the banking sector in Indonesia. The findings of this research are that increasing liquidity, Debt Equity Ratio and Firm Size can increase the Timelines Financial Report of the banking sector in Indonesia. Firm Size as the dominant factor is the attraction and driving force for the Timelines Financial Report banking sector in Indonesia. The research can be used as a reference for future researchers on identifying efforts of the influence of Liquidity, Debt to Equity Ratio, Firm Size and Timelines Report.

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