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

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.

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Analisis Kepatuhan Laporan Keuangan Koperasi Berdasarkan SAK ETAP

BIP's JURNAL BISNIS PERSPEKTIF ◽

10.37477/bip.v8i1.32 ◽

2016 ◽

Vol 8 (1) ◽

pp. 9-18

Author(s):

Nia Yuniarsih

Keyword(s):

Cash Flow ◽

Research Method ◽

Annual Report ◽

Descriptive Analysis ◽

Balance Sheet ◽

Sampling Technique ◽

Financial Statements ◽

Operational Definition ◽

Financial Statement ◽

Income Statement

The objective of this research is to describe the compliance annual report Koperasi Sekar Melati IBI Kota Surabaya with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Operational definition this research to measure compliance are components of Financial Statements, Recognition, Measurement, Balance Sheet Account’s, Income Statement Account’s, Statement of Equity Exchange Account’s, Cash Flow Statement Account’s. The research method using descriptive analysis. The sampling technique used documentation of the Annual Financial Statement of Koperasi Sekar Melati IBI Kota Surabaya ended year 2015. The results of this study indicate that the Financial Statements Koperasi Sekar Melati IBI Kota Surabaya still not comply with the SAK ETAP.

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

Darden Business Publishing Cases ◽

10.1108/case.darden.2016.000157 ◽

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.

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PENERAPAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVA LANCAR PADA LAPORAN KEUANGAN KOPERASI PRIMA KARYA SEJAHTERA

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v2i01.3154 ◽

2017 ◽

Vol 2 (01) ◽

Author(s):

Sri Wahyu Ipahsari ◽

Achmad Maqsudi

Keyword(s):

Qualitative Research ◽

Cash Flow ◽

Descriptive Analysis ◽

Balance Sheet ◽

Accounting Standards ◽

Financial Statements ◽

Financial Statement ◽

Financial Reports ◽

Current Accounting ◽

Business Results

ABSTRACTThe financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP

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Analysis of the Notes to the Financial Statement Related to Balance Sheet in Case of Hungarian Information-Technology Service Companies

Scientific Annals of Economics and Business ◽

10.2478/saeb-2019-0001 ◽

2019 ◽

Vol 66 (1) ◽

pp. 27-39 ◽

Cited By ~ 1

Author(s):

Veronika Fenyves ◽

Elvira Böcskei ◽

Zoltán Bács ◽

Zoltán Zéman ◽

Tibor Tarnóczi

Keyword(s):

Information Technology ◽

Balance Sheet ◽

Financial Statements ◽

Financial Statement ◽

Published Data ◽

Financial Reports ◽

Balance Sheets ◽

Technology Service ◽

Information Technology Services ◽

Technology Services

Abstract The main aim of the study to examine the extent to which the companies of a specific Hungarian sector fulfil their obligation to provide information in their notes to the financial statements as stipulated by the Accounting Act. Accordingly, it should be examined whether the notes to financial statements contains the required data regarding the balance sheets of companies investigated. For the analyses, it was used the notes to the financial statement of 8,226 companies with Hungarian headquarters, which are regulated by the Hungarian Accounting Act and which have information-technology services as the main business activity. It was investigated 95.78% of the financial reports containing the notes. The analysis was performed using text mining method, utilizing every available notes to the financial statement of the sector. Findings of the study reveal that the amount of published information shows greater and lesser differences and in many cases, the quantity of published data does not fulfil even the minimal obligations stipulated legally.

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

Paediatrica Indonesiana ◽

10.24036/wra.v8i1.109085 ◽

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.

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Penyusunan Laporan Keuangan Pada Sumurboto Stationery Semarang Tahun 2016 Berdasarkan Sak Etap

Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) ◽

10.32497/akunbisnis.v1i1.1227 ◽

2018 ◽

Vol 1 (1) ◽

Author(s):

Lasa Laksita ◽

Adilistiono Adilistiono

Keyword(s):

Cash Flow ◽

Balance Sheet ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Public Accountability ◽

Final Project ◽

Income Statement ◽

Cash Flow Statement

Financial statement preparation is very important because it can describe the finance of an entity and as a basis for decision making. The purpose of this Final Project is to prepare the company's financial statements consisting of Balance Sheet, Income Statement, Statement of Changes in Equity and Cash Flow Statement based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP), with the result that assist Sumurboto Stationery in preparing financial statements. Interview and documentation are used in data collection method. On the other hand, this Final Project used description and exposition method for the writing method. The result of this Final Project is to gain the knowledge in how have Sumurboto Stationery done their financial statement preparation in 2016 based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) that consisting of Income Statement, Statement of Changes in Equity, Balance Sheet and Cash Flow Statement. Hopefully, Sumurboto Stationery can be able to prepare their financial statement for the next period in accordance with Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP)

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ANALISIS PENERAPAN SAK ETAP PADA KOPERASI DI KABUPATEN MINAHASA

Jurnal Akuntansi Manado (JAIM) ◽

10.53682/jaim.v1i2.374 ◽

2020 ◽

pp. 25-29

Author(s):

Sendi Sendow ◽

James Manengkey ◽

Anita Kambey

Keyword(s):

Data Analysis ◽

Cash Flow ◽

Qualitative Method ◽

Balance Sheet ◽

Financial Statements ◽

Financial Reports ◽

Research Results ◽

Data Analysis Technique ◽

Income Statement ◽

Analysis Technique

ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan SAK ETAP dalam penyusunan laporan keuangan di Kabupaten Minahasa.Teknik analisis data dalam penelitian ini adalah dengan metode deskripif kualitatif dan hanya menguraikan hasil dari wawancara yang dilakukan saat di lapangan. Berdasarkan hasil penelitian menunjukkan bahwa pencatatan (jurnal) atas berbagai transaksi yang dilakukan pada koperasi di Minahasa sesuai dengan SAK ETAP. Koperasi Karya Citra Abadi, Koperasi Setia Karya dan Koperasi Jivent Matuari menggunakan jurnal memorial untuk peringkasan dan neraca percobaan untuk pengikhtisaran sehingga sudah sesuai dengan SAK ETAP. Penyajian laporan keuangan dalam dua jenis yaitu neraca dan laporan laba rugi yang paling umum digunakan sedangkan menurut SAK ETAP ada lima jenis yaitu neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. ABSTRACT This study aims to determine the application of SAK ETAP in the preparation of financial reports in Minahasa Regency. The data analysis technique in this research is descriptive qualitative method and only describes the results of interviews conducted in the field. Based on the research results, it shows that the recording (journal) of various transactions carried out in cooperatives in Minahasa is in accordance with the SAK ETAP. Koperasi Karya Citra Abadi, Koperasi Setia Karya and Koperasi Jivent Matuari using a memorial journal for summary and trial balance for summarizing so that it is in accordance with SAK ETAP. The presentation of financial statements is in two types, namely balance sheet and income statement which are the most commonly used while according to SAK ETAP there are five types, namely balance sheet, income statement, statement of changes in equity, cash flow statement, and notes on financial statements.

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EVALUASI PENYAJIAN LAPORAN KEUANGAN ORGANISASI NIRLABA DALAM KAITANNYA DENGAN PENERAPAN PSAK 45 (Studi Kasus pada Yayasan Panti Wredha GPIB Hanna)

10.31227/osf.io/uax5h ◽

2019 ◽

Author(s):

Gloria Ganisa ◽

Aming Tirta

Keyword(s):

Balance Sheet ◽

Theoretical Data ◽

Financial Statements ◽

Financial Reports ◽

Non Profit ◽

Clinic Foundation ◽

Income Statement ◽

Qualitative Descriptive

Increase of the number of non profit organization, such as political party, clinic, foundation et cetera makes the role of PSAK 45 becomes more important. To respond the society’s demand on transparency and public accountability of non profit organization, Ikatan Akuntansi Indonesia (IAI) has published PSAK 45 which regulates as to how the presentation of financial statements of private non-profit organization is to be made. The purposes of this research is to know the process of accounting in relation to presentation of financial statements of non profit organization and to know how far the presentation of financial statements follows PSAK 45.The method of analysis used in this research is qualitative descriptive which collects theoretical data to compare against the practice applied by Panti Wredha GPIB Hanna.The results of the research indicate that the financial statements of Panti Wredha GPIB Hanna does not follow PSAK 45, both process and presentation of financial statements. Financial reports presented by Panti Wredha GPIB Hanna just consist of three financial statements, such as balance sheet, income statement, and cash flow statement. The presentation of the financial reports of Panti Wredha GPIB Hanna are similar to that used by profit oriented organizations. Name of financial statements in Panti Wredha GPIB Hanna does not follow PSAK 45. Likewise, the classification of accounts does not follow PSAK 45, provided there are no distinction between unrestricted assets, temporary restriction, and permanent restriction. Liabilities and net assets are not classified properly as to whether included into unrestricted, temporary restriction, and permanent restriction either. Also for revenues are not classified in accordance with PSAK 45.Keywords: Non-profit Organization, PSAK 45, Financial Statements

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The Impact of Inventory Valuation Methods on Corporate Financial Reports.

Journal of Business Case Studies (JBCS) ◽

10.19030/jbcs.v12i3.9743 ◽

2016 ◽

Vol 12 (3) ◽

pp. 125-134

Author(s):

A. Bruce Caster ◽

Wanda K. Causseaux

Keyword(s):

Learning Outcomes ◽

Business Students ◽

Balance Sheet ◽

Financial Statement ◽

Financial Indicators ◽

Hypothetical Case ◽

Financial Reports ◽

Income Statement ◽

The Impact

Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold. Students are rarely challenged to compute or analyze the impacts of LIFO and FIFO on the income statement, balance sheet, or cash flow statement. This paper presents a hypothetical case designed to provide a framework within which students can compute, analyze, and discuss the financial statement impacts and economic impacts of choosing one or the other of these accounting methods. The questions in this case also address the effects of this choice on financial indicators like liquidity ratios, the impacts of each method on quality of earnings, and the potential impacts of IFRS convergence on companies that are currently using LIFO.One important feature of this case is its adaptability to support a variety of learning outcomes in different courses. This flexibility results from making the questions posed in the case as independent of each other as possible. That independence allows a professor to select only the questions that support the learning outcomes for that professor’s specific course. The teaching notes discuss in detail possible course applications and uses of this case.

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Cash flow disaggregation and prediction of cash flow

Journal of Applied Accounting Research ◽

10.1108/jaar-02-2015-0011 ◽

2017 ◽

Vol 18 (4) ◽

pp. 464-479 ◽

Cited By ~ 3

Author(s):

Ehsan Khansalar ◽

Mohammad Namazi

Keyword(s):

Cash Flow ◽

Balance Sheet ◽

Cash Flows ◽

Prediction Errors ◽

Content Type ◽

Balance Sheets ◽

Income Statement ◽

Aggregated Model ◽

Flow Components ◽

Future Cash Flows

Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements and balance sheets using the direct method are associated with smaller prediction errors than the models incorporating core and non-core cash flow. Findings Using data from US and UK firms and multiple regression analysis, the authors find that around 60 per cent of a current year’s cash flow will persist into the next period’s cash flows, and that income statement and balance sheet variables persist similarly. The explanatory power and predictive ability of disaggregated cash flow models are superior to that of an aggregated model, and further disaggregating previously applied core and non-core cash flows provides incremental information about income statement and balance sheet items that enhances prediction of future cash flows. Disaggregated models and their components produce lower out-of-sample prediction errors than an aggregated model. Research limitations/implications This study improves our appreciation of the behaviour of cash flow components and confirms the need for detailed cash flow information in accordance with the articulation of financial statements. Practical implications The findings are relevant to investors and analysts in predicting future cash flows and to regulators with respect to disclosure requirements and recommendations. Social implications The findings are also relevant to financial statement users interested in better predicting a firm’s future cash flows and thereby, its firm’s value. Originality/value This paper contributes to the existing literature by further disaggregating cash flow items into their underlying items from income statements and balance sheets.

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