scholarly journals PENERAPAN SISTEM INFORMASI DALAM PRAKTEK LAPORAN KEUANGAN SEDERHANA

Teknologi ◽  
2012 ◽  
Vol 1 (1) ◽  
Author(s):  
Sugiantina Sugiantina
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Financial Statement ◽  
Software System ◽  
Financial Statement Analysis ◽  
Financial Reports

ABSTRAK Tolak ukur bagi kemajuan pelaporan keuangan adalah metode analisis laporan keuangan dan penerapan teknologi informasi dalam berbagai analisis keuangan. Setiap institusi bisnis berupaya untuk menyeimbangkan perkembangan teknologi Informasi dengan perkembangan analisis pelaporan keuangan. Adanya perkembangan tersebut, institusi bisnis dituntut untuk bisa lebih cepat dan kreatif dalam bekerja khususnya dalam pelaporan keuangan. Hal ini dikarenakan adanya software system informasi yang sudah menjadi trend, dalam dunia bisnis dapat membuat laporan keuangan berbasis webyang  memberikan kemudahan dalam hal financial controlling bagi semua lapisan level manajemen intitusi bisnis Kata Kunci: sistem informasi, laporan keuangan, institusi bisnis   ABSTRACT Benchmarks for the progress of financial reporting is a method of financial statement analysis and application of information technology in a variety of financial analysis. Every business institution seeks to balance the development of information technology with the development of financial reporting analysis. The existence of these developments, business institutions are required to be more quickly and creatively in the work, especially in financial reporting. This is because the software information system that has become a trend, in the business world to create financial reports based web that  provide convenience in terms of financial controlling for all levels of management level business institution Keywords: information systems, financial reporting, business institutions

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

Financial Statement Analysis Under IFRS

2018 ◽  
pp. 696-712
Author(s):  
Yasemin Zengin Karaibrahimoglu ◽  
Gökçe Tunç
Keyword(s):  
New York ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Statement Analysis ◽  
Financial Reports ◽  
York Stock Exchange ◽  
Key Points ◽  
Recent Developments

This chapter provides a clear conceptual discussion on the recent developments in the Financial Statement Analysis (FSA). It presents how IFRSs changed the outlook of the financial reporting and the analysis and explains the key points that should be considered in FSA. Using a case study on the financial reports of Turkcell, a communication and technology company listed both on the New York Stock Exchange (NYSE) and the Borsa Istanbul (BIST), the differences between IFRSs and U.S. GAAP accounting standards in the measurement of overall financial performance and position are documented. Overall findings show that IFRSs change the appearance of financial statements significantly. While IFRS reporting extenuates “the bottom line” it accentuates total assets with higher shareholder equity compared to U.S. GAAP. This chapter might be a practical guide for users, preparers, and regulators to understand the cosmetic impact of IFRSs on financial statements.

scholarly journals Implementation of Good Governance, Utilization of Information Technology and Reliability of Government Financial Statement

2019 ◽  
Vol 2 (2) ◽  
pp. 117-126
Author(s):  
Hadi Jauhari ◽  
Yuliana Sari ◽  
Evada Dewata
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Reporting ◽  
Good Governance ◽  
Sampling Technique ◽  
Financial Statement ◽  
Regional Government ◽  
Financial Reports ◽  
Study Population ◽  
The Government

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports.  On the contrary,  the use of information technology has a significant positive effect on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.

Financial Statement Analysis under IFRS

2014 ◽  
pp. 238-255
Author(s):  
Yasemin Zengin Karaibrahimoglu ◽  
Gökçe Tunç
Keyword(s):  
New York ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Statement Analysis ◽  
Financial Reports ◽  
York Stock Exchange ◽  
Key Points ◽  
Recent Developments

This chapter provides a clear conceptual discussion on the recent developments in the Financial Statement Analysis (FSA). It presents how IFRSs changed the outlook of the financial reporting and the analysis and explains the key points that should be considered in FSA. Using a case study on the financial reports of Turkcell, a communication and technology company listed both on the New York Stock Exchange (NYSE) and the Borsa Istanbul (BIST), the differences between IFRSs and U.S. GAAP accounting standards in the measurement of overall financial performance and position are documented. Overall findings show that IFRSs change the appearance of financial statements significantly. While IFRS reporting extenuates “the bottom line” it accentuates total assets with higher shareholder equity compared to U.S. GAAP. This chapter might be a practical guide for users, preparers, and regulators to understand the cosmetic impact of IFRSs on financial statements.

scholarly journals SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Asri Noer Rahmi
Keyword(s):  
Financial Institutions ◽  
Financial Reporting ◽  
Fraud Detection ◽  
Profit Sharing ◽  
Financial Statement ◽  
Financial Statement Analysis ◽  
Financial Reports ◽  
Fraud Prevention ◽  
Islamic Financial Institutions ◽  
Islamic Values

The purpose of this study to know literacy and Islamic accounting applications against fraud prevention in financial reporting in Islamic Financial Institutions and to apply Islamic values to accountants or auditors in order to prevent fraud in financial reports that often occur. Fraud detection is essential to increasing the value of auditing, but there are many problems that can hinder the implementation of proper detection. Based on a review of various studies that have been carried out, the Sharia accounting application is good, which implements a profit sharing system (avoids usury), there is also a separation of financial reporting for each contract, separation of reporting zakat, infaq and shadaqah reporting. In detecting fraud prevention, there are four factors that can prevent fraud in financial reporting identified through this study. First, the auditing standards are insufficient to support proper detection. Second, the characteristics of the occurrence of fraud make it difficult to detect fraud. Third, there is a lack of knowledge of Islamic values in the Sharia accounting application so that fraud does not occur, and the fourth is that there must be awareness that financial statement analysis is not only responsibility for the company, interested parties and decision-holders, but also accountability. who will be accountable in the hereafter, if fraud occurs, then they must be prepared to bear their sins in the hereafter.

Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency

2021 ◽  
Author(s):  
Derek Chan ◽  
Nanqin Liu
Keyword(s):  
Financial Reporting ◽  
Audit Quality ◽  
Financial Statement ◽  
Investment Efficiency ◽  
Strategic Interactions ◽  
Financial Reports ◽  
Audit Failure ◽  
Economic Framework ◽  
Ex Post ◽  
Ex Ante

This paper presents an economic framework to study strategic interactions along the analyst-auditor-owner disciplinary chain, in which the auditor examines the financial reports prepared by the owner, and the analyst uncovers financial misreporting as well as audit failure. We find that although analyst scrutiny ex post detects misreporting, it ex ante aggravates the owner's misreporting behavior and further impairs financial statement reliability if the legal penalties for the auditor and the owner are small. We also show how the effects of a regulation depend on its target's disciplinarian(s). Specifically, (i) although enhancing the auditor's legal liability always increases audit quality and financial statement reliability, it decreases investment efficiency if and only if the analyst is highly independent; and (ii) increasing the owner's misreporting penalty decreases investment efficiency if and only if either of (but not both) the regulations on the auditor and the analyst is strict.

scholarly journals PENGARUH PERUBAHAN STATUS, EMPLOYEE ENGAGEMENT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN

2017 ◽  
Vol 19 (4) ◽  
pp. 495
Author(s):  
Nani Yuheti Yuniatin ◽  
Noer Azam Achsani ◽  
Hendro Sasongko
Keyword(s):  
Information Technology ◽  
Employee Engagement ◽  
Financial Reporting ◽  
Financial Management ◽  
Test Results ◽  
Financial Reports ◽  
Significant Difference ◽  
Before And After ◽  
The Status

This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report.  In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improved.

Baywatch International: A Case Linking Financial-Reporting, Business, and User Decisions

2000 ◽  
Vol 15 (4) ◽  
pp. 605-633 ◽  
Author(s):  
Fred Phillips ◽  
Kevin Morris ◽  
Kristina Zvinakis
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Financial Accounting ◽  
Financial Statement ◽  
Technical Knowledge ◽  
Capital Asset ◽  
Financial Statement Analysis ◽  
Accounting Courses ◽  
Reporting Decisions ◽  
Asset Depreciation

Baywatch International is a hypothetical company that manufactures figure-enhancement products—a rapidly growing industry that is featured frequently in Fortune and on CNNfn. The executives at Baywatch are making financial-reporting decisions pertaining to the company's receivables, inventories, loss contingencies, and capital asset depreciation. These decisions require technical knowledge of fundamental topics covered in introductory financial accounting courses, as well as an appreciation for relationships among financial-reporting, business, and user decisions. Consideration of the implications for financial statement analysis, earnings management, and financial-reporting ethics also is encouraged.

PENERAPAN APLIKASI SAIBA UNTUK PENYUSUNAN LAPORAN KEUANGAN

2016 ◽  
Vol 14 (1) ◽  
pp. 65
Author(s):  
Arieffin Dian Permana
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Good Governance ◽  
Financial Statement ◽  
Advantages And Disadvantages ◽  
Government Accounting ◽  
Reporting Process ◽  
Accrual Basis ◽  
The Government ◽  
Cash Basis

ABSTRACT Information technology (IT) have a great impact to all over environmental society, especially for bussines and accounting. Nowdays, information technology is already used in government sectors. Society are prosecute government sektors works efficiently and effectively to give a excellent public services, because the objectives of government sectors is to produce better pulic services. One of government sectors responsibility for society is to produce financial statement. Financial statement represent the performance of government sectors. Financial statement is arranged according to goverment standards and laws. Implementation of good governance in government sectors, makes a great revolution on government accounting basis. Prior the implementation of good governance, accounting basis for government sectors is a cash basis. Now the standards requires accrual basis to be used in addition to report financial statement. This differences makes a adjustments are needed on the government financial reporting process. Then, government launch SAIBA (Sistem Akuntansi Instansi Berbasis Accrual) to accommodate this conditions.  The writer main focussed is to describe the characteristic, advantages, and disadvantages of application but not how to this applications works. Keywords : Information Technology, Good Governance, SAIBA, Financial Statement, Cash Basis, Accrual Basis.

scholarly journals Fraud Diamond Theory in Detecting Financial Reporting Manipulation: A Case of Mining Companies Listed on the Indonesia Stock Exchange

2021 ◽  
Vol 9 ◽  
pp. 61-68
Author(s):  
Mafudi ◽  
Atiek Sri Purwati ◽  
Agung Praptapa ◽  
Sugiarto ◽  
Yonatan Daya Persada
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Stock Exchange ◽  
Financial Statement ◽  
Linear Regression Method ◽  
Financial Statement Fraud ◽  
Mining Sector ◽  
Financial Reports ◽  
Purposeful Sampling ◽  
Triangle Theory

Forensic accounting helps auditor in collecting information while conducting necessary assessment to discover fraud practice. One popular theory in the field is the fraud diamond theory. This study implements the theory to detect the existence of financial statement fraud on mining sector in Indonesia. The diamond fraud model as the enhancement of the triangle theory of fraud concerns budget priorities, financial stability, inefficient monitoring, adjustments to the auditor and changes to the manager. As a dependent variable, financial statement manipulation funded by income control is used. The sampling of 9 companies listed on the Indonesian Stock Exchange in the mining sector in 2017-2019 was chosen using purposeful sampling methods, resulting in 27 data observations. The data testing was performed by a multi-linear regression method. This study showed that financial targets and financial stability affect the occurrence of fraud in financial reports. Simultaneously, insufficient monitoring, auditing and change of the director have no impact on the financial statements.

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