scholarly journals PENYUSUNAN LAPORAN KEUANGAN

2021 ◽  
pp. 221
Author(s):  
Merry Susanti ◽  
Benita Anastasia
Keyword(s):  
Community Service ◽  
School Principals ◽  
Financial Statements ◽  
Theoretical Knowledge ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position ◽  
The Future

In July 2021, a team of lecturers and students from the Faculty of Economics and Business, Universitas Tarumanagara conducted a survey to partners, namely SMA Tri Ratna. Based on discussions with school principals and economics teachers, it was found that the problems faced by partners, namely SMA Tri Ratna, were that students had not received material on financial statements for trading companies, that consist of income statements, statements of changes in equity, and statements of financial position. This financial report is important for trading companies because from the financial statements it can be seen how the company's performance compared to the previous year. Users of financial statements can also predict how the company's performance will be in the future. Given the importance of financial reports for interested parties, the community service team of the Faculty of Economics and Business majoring in Accounting, Universitas Tarumanagara, offers a solution by providing theoretical knowledge regarding the preparation of income statements, statements of changes in equity and statements of financial position. The specific objectives and targets to be achieved from this training are for SMA Tri Ratna students to understand the preparation of financial reports for trading companies. First, we do a survey. From the survey, SMA Tri Ratna requested that material on the financial statements of trading companies be discussed. Next, we will prepare material in the form of theory and sample questions that will be given to students. This activity was carried out 2 times, namely on 22 and 29 September 2021, via zoom. Pada bulan Juli 2021, tim dosen dan mahasiswa dari Fakultas Ekonomi dan Bisnis Universitas Tarumanagara telah melakukan survei ke mitra yaitu SMA Tri Ratna. Berdasakan diskusi dengan kepala sekolah dan guru ekonomi ditemukan permasalahan yang dihadapi oleh mitra, yaitu SMA Tri Ratna, adalah para siswa belum mendapatkan materi mengenai laporan keuangan untuk perusahaan dagang, yaitu: laporan laba rugi, laporan perubahan ekuitas, dan laporan posisi keuangan. Laporan keuangan ini penting bagi perusahaan dagang karena dari laporan keuangan dapat terlihat bagaimana kinerja perusahaan dibandingkan dengan tahun sebelumnya. Pembaca laporan keuangan juga dapat memperkirakan bagaimana kinerja perusahaan di masa yang akan datang. Mengingat pentingnya laporan keuangan bagi pihak-pihak yang berkepentingan, maka tim pengabdian kepada masyarakat Fakultas Ekonomi dan Bisnis jurusan Akuntansi Universitas Tarumanagara, menawarkan solusi dengan memberikan pengetahuan teori mengenai penyusunan laporan laba rugi, laporan perubahan ekuitas dan laporan posisi keuangan. Tujuan dan target khusus yang hendak dicapai dari pelatihan ini adalah agar siswa-siswi SMA Tri Ratna dapat memahami penyusunan laporan keuangan untuk perusahaan dagang. Pertama-tama kami melakukan survei terlebih dahulu. Dari survei tersebut pihak SMA Tri Ratna meminta agar dapat dibahas materi mengenai laporan keuangan perusahaan dagang.  Selanjutnya kami akan mempersiapkan materi berupa teori maupun contoh soal yang akan diberikan kepada para siswa-siswi. Kegiatan ini dilakukan sebanyak 2 kali, yaitu tanggal 22 dan 29 September 2021, melalui zoom. 

scholarly journals FINANCIAL REPORT PREPARATION TRAINING FOR RT (NEIGBOHOOD UNIT) DEVICES IN RW (HAMLET UNIT) ENVIRONMENT 16 BAROS CITY CIMAHI VILLAGE

Competitive ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 87
Author(s):  
Kharaningrum Mulyanti ◽  
Riani Tanjung ◽  
Yohanes Casmadi
Keyword(s):  
Community Service ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
Social Institution ◽  
Governance System ◽  
Financial Reports ◽  
Financial Report ◽  
Neighborhood Association ◽  
Government Accounting

A good governance system is not only a responsibility that must be carried out by the central government, Neighborhood association as the smallest social institution even responsible for implementing the good governance. One form of implementation can be implemented in the form of financial statements in the area. The implementation of good governance has not been fully realized in all RT neighborhoods in Cimahi City, one of them in RW 16, Baros Village. The Community Service activities are expected to increase the awareness of the neighborhood administrators to prepare financial reports in accordance with the rules of simple government accounting standards. The methods used in this activity include lectures, tutorials, and discussions. This PKM activity went well and got good enthusiasm from the RT administrators, and it was hoped that this activity would be the beginning of the implementation of a good governance system.   Sistem pemerintahan yang baik bukan hanya tanggung jawab yang harus diemban oleh pemerintah pusat, Rukun tetangga sebagai Lembaga kemasyarakatan terkecil sekalipun bertanggung jawab dalam pelaksanaan good governance tersebut. Salah satu bentuk dari pelaksanaannya dapat diimplementasikan dalam bentuk pelaporan keuangan yang ada di area-nya. Pelaksanaan good governance belum sepenuhnya terwujud di seluruh lingkungan RT di Kota Cimahi, salah satunya di RW 16 Kelurahan Baros. Kegiatan Pengabdian Kepada Masyarakat ini diharapkan dapat meningkatkan kesadaran para pengurus RT untuk menyusun laporan keuangan sesuai dengan kaidah standar akuntansi pemerintahan yang sederhana. Metode yang digunakan dalam kegiatan ini meliputi ceramah, tutorial, dan diskusi. Kegiatan PKM ini berjalan lancar dan mendapatkan antusias yang baik dari para pengurus RT, dan diharapkan kegiatan ini menjadi awal dari terlaksananya sistem pemerintahan yang baik

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 PENYUSUNAN PEMBUKUAN DAN LAPORAN KEUANGAN UNTUK USAHA MIKRO DAN KECIL DI WILAYAH KAMPUNG PULO GEULIS BOGOR

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Titi Suhartati
Keyword(s):  
Small Business ◽  
Community Service ◽  
Small Businesses ◽  
Financial Statements ◽  
Business Managers ◽  
Financial Reports ◽  
Financial Report ◽  
Service Activities

Micro and small businesses are growing rapidly in the community but have weaknesses in the process of recording, accounting and compiling financial reports in accordance with applicable standards. The purpose of this activity is to provide training and mentoring on bookkeeping and compilation of simple financial reports to the micro and small business in the Kampung Pulo Geulis area, Babakan Pasar, Bogor as the activity partner. Community service activities seek to improve the ability of micro and small business managers and expected to improve the economic quality of the community in the area which has processed of developing into a tourism area in Central Bogor. The method of implementing activities are training and assisting of the activity of the participants which can provide optimal results to improve the community's economy, especially for those who need additional funds for their business. The selected samples are 25 micro and small businesses as the participants. The training was in the form of lectures and practicums accompanied by consulting and assisting in preparing a simple of financial report. The results of this activity will be in the form of simple bookkeeping guidelines and preparation of financial statements for micro and small businesses that can be understood by the participants.

scholarly journals DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS

2021 ◽  
Vol 5 (1) ◽  
pp. 35-46
Author(s):  
Joseph Tangon ◽  
Merry Ligia Sael ◽  
Ririn Fadilah Baso
Keyword(s):  
Qualitative Method ◽  
Financial Statements ◽  
Business Owners ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position ◽  
Microsoft Access ◽  
Income Statement ◽  
Descriptive Approach

Abstract The purpose of this study was to design existing financial reports using applications that are easier, faster, more complete, accurate, and timely in presenting financial statement information. This research was conducted at the Kost Katto 2 Kec. Mapanget, Manado. The data obtained from the author's interviews with business owners and employees. The research method used was a qualitative method with a descriptive approach. Data collection was carried out by means of observation, interviews, and literature study.The results showed that in preparing financial reports based on SAK EMKM using Microsoft Access, all difficulties and problems faced in preparing financial reports could be resolved. This arrangement was based on the accounting cycle by preparing the required forecast tables, after which it can input transactions and can see the results of the financial statement design in the form of an income statement, a statement of financial position, and notes to financial statements. The recommendation from the results of this study is that Kost Katto 2 should make bookkeeping reports in accordance with existing standards and make financial reports using the Microsoft Access application program designed based on SAK EMKM  Keywords: Application design, financial report, SAK EMKM

scholarly journals Memprediksi Tingkat Kelangsungan Usaha PT KAI Melalui Pendekatan Altman Z-Score

2017 ◽  
Vol 3 (1) ◽  
pp. 89
Author(s):  
Haris Haris ◽  
Olfebri Olfebri ◽  
Riza Lestari
Keyword(s):  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Health Condition ◽  
Z Score ◽  
Financial Reports ◽  
Transportation Services ◽  
Financial Report ◽  
Financial Position ◽  
Score Method

PT. Kereta Api Indonesia (PT. KAI) a State Owned Enterprises which currently is one of the major players in the ground transportation services industry has long been actively involved in the business of land transportation services. This study is limited in the scope of the analysis of the ratio-financial analysis, and then formulated using Alman z-score method. Ratio analysis is done based on financial data obtained from PT. Kereta Api Indonesia Indonesia ranging from 2012 to 2013. Then the figures obtained will be correlated with theories relevant financial, in order to obtain valid results that can be scientifically defensible. Furthermore, a comparison test as a reference in determining the potential failure of the items in the financial statements, and determine which of the posts have a strong and significant correlation. Media that can be used to examine the health condition of the company was a financial report consists of the Balance Sheet or Statement of Profit / loss, or results of operations, Cash Flow Statement, Statement of Changes in Financial Position. The financial reports produced by the management of a company is the end result of the process of business activities undertaken by the existing components in the company. The financial statements are made to account for the activities of the company to the owner and provide information about the financial position of the company has been achieved against the parties concerned.

scholarly journals Pelatihan Laporan Keuangan UMKM Berbasis Handphone di Pusat Perkampungan Budaya Betawi Setu Babakan

2020 ◽  
Vol 2 (1) ◽  
pp. 60-69
Author(s):  
Tyahya Whisnu Hendratni ◽  
Mulyadi
Keyword(s):  
Problem Solving ◽  
Community Service ◽  
Financial Statements ◽  
Previous Experience ◽  
Integrated Process ◽  
Communication Tool ◽  
Administrative System ◽  
Financial Reports ◽  
Business World ◽  
Financial Report

The development of technology and information is so rapid bringing changes in the business world today. Technology is a very complex and integrated process because it involves procedures, ideas to provide analysis of a problem, problem solving, and evaluating to achieve a certain goal. For SMEs, an orderly presentation of financial statements is very necessary because based on previous experience many transactions per day are not recorded. The administrative system for recording the financial statements of MSMEs is mostly still manual so there are still many MSME actors who do not have financial reports in running their businesses. Therefore, our community service team of FEB-UP is assisting MSMEs at Betawi Setu Babakan Cultural Village Center in the form of MSME-Based Mobile Financial Report Training. Where Mobile is a communication tool that can be used in preparing financial statements.

scholarly journals Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Menuju Desa Mandiri (Gabungan Kelompok Tani Torong Makmur Kota Batu)

2021 ◽  
Vol 4 (1) ◽  
pp. 571-577
Author(s):  
Novitasari Agus Saputri ◽  
Ike Arisanti
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Tax Rate ◽  
Financial Report ◽  
The Future

The purpose of this service is to provide training and assistance to partners related to the preparation of financial reports at Gapoktan Torong Makmur so that in the future determining the appropriate tax rate. The method we use is training and mentoring. The output that will be produced is in the form of a financial report. So that prior to the existence of financial statement assistance, it had not been prepared in accordance with accounting standards, then after the assistance in financial statements was in accordance with generally accepted accounting standards.  

scholarly journals Literasi Pelaporan Keuangan Pengurus Masjid Untuk Meningkatkan Transparansi Dan Akuntabilitas Keuangan Masjid

1970 ◽  
Vol 13 (2) ◽  
pp. 25-39
Author(s):  
Ulfi Maryati ◽  
Sukartini ◽  
Amy Fontanella ◽  
Armel Yentifa ◽  
Ermataty Hatta5
Keyword(s):  
Community Service ◽  
Financial Literacy ◽  
Financial Statements ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Hr Management ◽  
Managed Funds ◽  
Preparation Module

Increasing the financial literacy of mosque administrators plays an important role to increase accountability and transparency in managing mosque finance. It is caused the mosque functions not only as a place of worship but also as a center for social activities of the community using funds originating from the community. Every rupiah of community funds used must be accounted to the community. Therefore, the existence of accounting used in the process of recording and preparing mosque financial reports is very vital. This Community service is held at the Imaduddin Mosque, which is one of the educational reference mosques in Padang. All this time, the mosque administrators managed funds in a very large amount. However, the management of these funds has not been supported by adequate financial recording and reporting, which make dissatisfaction to the funders. This is due to the limited competence of HR management and lack of understanding about  recording and financial statements. To solve this problems, training will be provided for recording and preparing financial reports and simple applications for preparing financial statements. The output of this community service is to increase financial literacy and to train mosque administrators in recording and preparing financial reports. The approach offered to the partner is workshops and financial report training for non-profit organizations using Microsoft Excel. It is also produced a financial report preparation module which can be guided by the mosque management.

scholarly journals Design of financial statement preparation based on SAK EMKM using microsoft excel

2020 ◽  
Vol 2 (1) ◽  
pp. 141
Author(s):  
Ifa Rosania Afif ◽  
Nawirah Nawirah
Keyword(s):  
Qualitative Data ◽  
Market Access ◽  
Financial Statements ◽  
Financial Statement ◽  
Affecting Factors ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position ◽  
Income Statement

<p class="IABSSS"><strong>Purpose</strong> - Micro, Small and Medium-sized Enterprises (MSMEs) are a pillar of the Indonesian economy, as evidenced by the ability of MSMEs to save the economy in Indonesia during the monetary crisis in 1998. There was a significant increase in the number of MSMEs in Indonesia, inseparable from the problems that caused the failure of MSME actors. Among the affecting factors are the simple management, lack of supervision of the production process and the quality caused by the system on the entity, the simple recording of financial statements, and limited market access. The purpose of this study is to facilitate the MSMEs XXX in preparing financial statements based on SAK EMKM using Microsoft Excel software.</p><p class="IABSSS"><strong>Method </strong>- This research uses a qualitative approach. The location of this research is MSMEs XXX which is located on Sunan Muria II Street No. 16 Malang. The data collection uses observation and interview techniques directly to researchers, the analytical method used is hermeneutics which means an approach to analyze and interpret data centered on the meaning of qualitative data.</p><p class="IABSSS"><strong>Result</strong> - The design of financial report preparation based on SAK EMKM using Microsoft Excel in MSMEs XXX includes income statement, financial position report, and notes on financial statements. The MSMEs found problems in preparing the financial statements because of the lack of adequate resources and supporting software.</p><p class="IABSSS"><strong>Implication</strong> - UMKM xxx is expected to be able compile financial statements based on SAK EMKM with microsoft excel software.</p><strong>Originality</strong> - This research is the first study at UMKM xxx by making financial reports based on SAK EMKM with microsoft excel software .

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

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