scholarly journals REKONSTRUKSI LAPORAN KEUANGAN MASJID JAMI’ DARUSSALAM GLENMORE BERDASARKAN PSAK NO.109

2020 ◽  
Vol 4 (2) ◽  
pp. 326
Author(s):  
Fian Handayani ◽  
Yulinartati Yulinartati ◽  
Diyah Probowulan
Keyword(s):  
Cash Flow ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Position ◽  
Descriptive Method ◽  
Transparency And Accountability

The Institute of Indonesia Chartered (IAI) has issued financial accounting standards in regard to financial statements of zakat, infaq / sadaqah. The standard is included in Statement of Financial Accounting Standards Number 109 (Revised 2011) concerning on financial statement of zakat, infaq / sadaqah. This research is conducted at the Jami 'Darussaalam Mosque Glenmore in order  to reconstruct the financial statements of zakat, infaq / sadaqah, thus it can be used to consider the financial statements of the Jami Darussalam Mosque in accordance with PSAK No.109 for Takmir or mosque management. This research uses a descriptive method which is conducted by observation, documentation and direct interviews with the secretary and deputy treasurer of the Takmir's Jami' Darussalam Mosque. This research is intended to describe certain conditions and symptoms in detail that occur at the Jami 'Darussaalam Glenmore Mosque, and to provide an overview of the financial statements of zakat, infaq / sadaqah of the mosque which then reconstruct the financial statements of zakat, infaq / sadaqah of the Jami' Darussalam Glenmore Mosque in accordance with applicable standards, which is PSAK No.109. Transparency and accountability on financial statement of zakat, infaq / sadaqah are completed based on PSAK 109, which consists of five components of financial statements, those are the statement of financial position, changes in fund statements, managed assets, cash flow statements, and financial statements.

scholarly journals ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA PT.MULTISARANA BAHTERAMANDIRI BERDASARKAN PSAK NO.1 DAN NO.2

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Mizaco Ofayda Darmawan ◽  
Agus Toni Poputra ◽  
Winston Pontoh
Keyword(s):  
Cash Flow ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Position ◽  
Income Statement ◽  
The Difference

Statement of Financial Accounting Standards (SFAS) number 1 and 2 states that financial statements should present fairly the financial position, financial performance, changes in equity and cash flow. Companies to implement SFAS correctly with the required disclosures in the Notes to the Financial Statements. Objects in this research is PT.Multisarana Bahteramandiri. The purpose of this study is to analyze the financial statement presentation PT.Multisarana Bahteramandiri under SFAS Number 1 and 2. The method used is descriptive analysis method is an analytical tool that compares two different aspects of theory and practice that need to be met in order to know the difference, as far as what the difference is. Results of the analysis of these data showed that PT.Multisarana Bahteraamandiri not fully implemented SFAS number 1 and 2 in the company's financial statement presentation. Because the company only present a statements of financial position, income statement, cash flow statement, as well as company-specific notes. The company also not disclose a statement of compliance with the Statement of Financial Accounting Standards (SFAS) number 1 and 2 in the notes to financial statements.

scholarly journals EVALUASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) TAHUN 2018 PADA USAHA SINAR TERANG DI SAMARINDA

2019 ◽  
Vol 3 (1) ◽  
pp. 152
Author(s):  
Pandu Prahadi Pangestu, Elfreda Aplonia Lau, Sunarto
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Analysis Technique ◽  
Descriptive Method

This study aims to evaluate whether the recognition of items in financial statements, measurement of financial statement elements, presentation of items in financial statements and disclosure of financial statements in Sinar Terang Business are in accordance with the provisions in Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) 2018.The theory used in this study is financial accounting. The hypothesis stated is the recognition of accounts in financial statements, measurement of financial statements, presentation of items in financial statements, and disclosure of financial statements not in accordance with the 2018 Micro, Small and Medium Entity Accounting Standards (SAK EMKM).The analysis technique used in this study is a comparative descriptive method, which is a method that compares accounting treatment that includes recognition, measurement, presentation and disclosure based on SAK EMKM   2018 with recognition, measurement, presentation and disclosure in Sinar Business and Champion methods for calculating checklist value in determining conformity criteria.The results of the study indicate that the recognition and measurement of the items in the financial statements of Sinar Terang Business are not in accordance with SAK EMKM. Whereas the presentation and disclosure of financial statements for Sinar Terang Business do not match the SAK EMKM

scholarly journals Analysis Of Presentation Of Sharia Financial Statements According To Psak 101 At Pt. Mandiri Sharia Bank

2021 ◽  
Vol 2 (4) ◽  
pp. 1175-1183
Author(s):  
Fera Riske Anggita ◽  
Tommy Kuncara
Keyword(s):  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Relevant Information ◽  
Financial Accounting ◽  
Financial Statement ◽  
Islamic State ◽  
Literature Study ◽  
Financial Position ◽  
Other Information

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.

scholarly journals ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Marddyanto Dwi Saputra ◽  
Jullie J. Sondakh ◽  
Treesje Runtu
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Public Accountability ◽  
Financial Situation ◽  
Chartered Accountants

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.

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

scholarly journals IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

2020 ◽  
Vol 11 (2) ◽  
pp. 123-132
Author(s):  
Nimatul Ula ◽  
Nawirah Nawirah
Keyword(s):  
Qualitative Research ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Online Data ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

scholarly journals EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46

MAKSIMUM ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 48
Author(s):  
Ida Kristiana
Keyword(s):  
Cash Flow ◽  
Income Tax ◽  
Accounting Standards ◽  
Capital Budgeting ◽  
Financial Statements ◽  
Comparison Method ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Reports ◽  
Unit Of Analysis

This purpose of this study to examine the presence or absence of securities caused by the convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This study also looks at the differences between financial reports that are not convergent compared with financial reportsthat are already convergent with IFRS  This study used a comparison method between the statements presented in IFRS with the statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement of Financial Accounting Standards on income tax accounting as well as books and articles related to both. The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has a significant impact on the financial statements, especially on capital budgeting, because the tax will affect the calculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatementsKeywords: IFRS, PSAK, Financial Statement, Convergence

scholarly journals Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java

2016 ◽  
Vol 1 (3) ◽  
pp. 339
Author(s):  
Henny Triyana Hasibuan
Keyword(s):  
Cash Flow ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Financial Position ◽  
Management Organization

Abstract Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS). This research was conducted on several Zakat Management Organization (OPZ) in Malang, East Java. This research aims to analyze the consistency of the PSAK application in some OPZ in Malang in accordance with Statement of Financial Accounting Standards (PSAK) No. 109. As a result, this research finds that some OPZ in Malang do not prepare financial statements in accordance with PSAK 109. The financial statements of the OPZ is reported only in the form of income statements and distribution funds, while excluding such statements as financial position, changes in funds, changes in assets, cash flow and remarks to the financial statements. This research give a salient contribution of analyzing the implementation of zakat, infaq and sadaqah in Indonesia. KeywordsPSAK No.109, Indonesian Accountant Association (IAI), zakat, infaq, sadaqah

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.

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