scholarly journals ANALISIS PENERAPAN PSAK 34 DALAM PENGAKUAN PENDAPATAN PERUSAHAAN JASA KONTRUKSI PADA PT ARTERI CIPTA RENCANA

2021 ◽  
Vol 3 (1) ◽  
pp. 102-128
Author(s):  
Lola Venna Pahlevi ◽  
Ratna Sari ◽  
Hamzah Ahmad
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Revenue Recognition ◽  
Short Term ◽  
Financial Reports ◽  
Construction Contracts ◽  
Construction Company ◽  
Service Companies ◽  
Research Show

The aims of this research are to analyze the application of work contracts and the recognition of revenue for construstion service companies in accordance with PSAK 34 at PT Arteri Cipta Rencana. The data required in this study is secondary data, namely the financial statements of PT Arteri Cipta Rencana project for the period 2017-2019. Methods of data collection through interviews, observation and documentary. Data analysis techniques used by qualitative analysis.  This result of this research show that that the implementation of PSAK 34 at PT Arteri Cipta Rencana had executed project contracts sequentially in accordance with the prevailing tender regulations and realized the budget appropriately. The recognition of income and expenses carried out by PT Arteri Cipta Rencana is in accordance with PSAK 34 where revenue recognition for construction contracts is carried out using the completed contract method in the short-term period in the 2016-2018 financial statements. This is in accordance with PSAK 34 applicable in Indonesia. Short-term projects using the completed contract method minimize the risk of errors in estimating the specified value. The financial statements are considered to have met the criteria for the quality of financial reports well.Keyword: PSAK 34, Construction Company and Revenue Recognition

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN BUMN DI KOTA PALEMBANG

2016 ◽  
Vol 1 (1) ◽  
pp. 34
Author(s):  
Betri Sirajuddin
Keyword(s):  
Influence Factors ◽  
Secondary Data ◽  
Problem Formulation ◽  
Financial Statements ◽  
Relevant Factor ◽  
Financial Reports ◽  
Power Test ◽  
Owned Company ◽  
Research Type

Problem formulation in this study is are factors that affect (relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete) partial and collectively. The goal influence factors relevant to know, can be understood, power test, neutral, right time, power of appeals, and the quality of complete financial statements on state-owned company in palembang good partial nor collectively. This study included research type associative. in the state-owned company conducted in palembang. Variables in this study is relevant, to be understood, power test, neutral, right time, power of appeals, and complete. data used data is a primary and secondary data. Techniques of data collection in this study using questionnaires and documentation techniques. analysis qualitative data was used.research shows that good partial nor collectively relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete significantly impact on the quality of financial reports state-owned company in palembang.

scholarly journals Analisis Penerapan Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34

2019 ◽  
Vol 7 (3) ◽  
pp. 391-396
Author(s):  
Riki Subagja ◽  
Didit Pradipto
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Revenue Recognition ◽  
Short Term ◽  
Construction Contracts ◽  
Term Contract ◽  
Short Term Contract ◽  
The One ◽  
Construction Services

This study aims to analyze the implementation of contract revenue recognition based on PSAK 34. The problem that is often faced by companies that are particularly engaged in the field of construction services in the recognition of income is the method of revenue recognition what should be used or applied, because there are differences in recognition between the one method with others. Especially if a project is done is more than a year or the so-called Long-term project. In addition, the presentation of financial statements of income recognition in each accounting period must be reported in accordance with generally accepted Accounting Standards (PSAK No. 34 concerning Construction Contracts). There is only one method used or applied that is the percentage completion method. The percentage method recognizes income with two approaches, based on physical progress and cost-to-cost. PT X as a construction service company uses the percentage of completion method with a physical progress approach (Physical progress) in the recognition of his opinion for both long-term contract and short-term contract. The results of this study conclude that the accounting treatment of the application of revenue recognition of construction services by using the percentage of completion method with physical progress approach on PT X is in conformity with the accounting standards set in PSAK No. 34. However, when compared to revenue recognition using the percentage of completion method with a cost-to-cost approach the firm can recognize the revenue and expenses more to illustrate or show a more proportional calculation because it corresponds to the costs incurred or poured out.   Keywords: revenue recognition, expense recognition, PSAK no. 34

scholarly journals IPTEKS OPINI BPK TERHADAP LAPORAN KEUANGAN PEMERINTAH PUSAT TAHUN 2017

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Adventia Kristin Pitoy ◽  
Jessy Warongan
Keyword(s):  
Qualitative Data ◽  
Central Government ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Data Types ◽  
Financial Reports ◽  
Result Show ◽  
Financial Audit

This study aim’s to analyze and provide a description of the provision financial audit agency opinion on the central government’s financial statements. The quality of financial reports that increased from the previous year made the financial statements of the central government get an unqualified opinion. The type research used is descriptive by using qualitative data types. Data sources in this study are secondary data types and in collecting and researching documents, qualitative analysis is used. The result show that the unqualified opinion. Obtained is a manifestation of transparency and accountability in the management of state finances, the government’s efforts that are carried out maximally in improving the quality of central government financial reports are very good.Keywords : financial statement of government, statement of audit of BPK, government financial reports, unqualified opinion

scholarly journals Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Aplikasi MYOB pada UD Keluarga di Kota Payakumbuh

2021 ◽  
Vol 21 (2) ◽  
pp. 623
Author(s):  
Deni Saputra ◽  
Putri Intan Permata Sari ◽  
Agam Mei Yudha
Keyword(s):  
Data Storage ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Accounting System ◽  
Financial Reports ◽  
Computer Based ◽  
Speed Accuracy

This study aims to determine whether the MYOB application can be used as a tool for recording financial statements effectively and efficiently at UD. Family in Payakumbuh. Jenis data used are primary data and secondary data. Method of data analysis conducted in this research is descriptive qualitative analysis and comparative analysis. The results of this study show that with the existence of computer-based accounting system, especially MYOB is very helpful business management, because the report produced more up to date and MYOB can improve the quality of financial statement information with speed, accuracy, completeness, etc. can clearly analyze each transaction there every day. The author suggests to UD. Family, to record all transactions that occur into MYOB so that it can further increase security in data storage and need training in order to run MYOB and be in accordance with accounting principles so that they can compile financial reports in a timely manner and can retrieve information quickly.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

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.

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Badan Pusat Statistik Wilayah Maluku)

2019 ◽  
Vol 5 (2) ◽  
pp. 75
Author(s):  
Jefry Jef Gasperz
Keyword(s):  
Information Technology ◽  
Control Systems ◽  
Internal Control ◽  
Financial Statements ◽  
Development Planning ◽  
Central Bureau ◽  
Primary Data ◽  
Financial Reports ◽  
Internal Control System

This study aims to examine the effect of human resource competence, government internal control system and the use of information technology on the quality of financial statements of Central Bureau of Statistics in the Maluku Region.The population in this study are employees who handle accounting / financial reports on all accounting entities within the Central Bureau of Statistics in the Maluku Region.The research sample is the financial statements stylist includes PPK , PPSPM, financial staff, equipment, program development (planning) or administration as well as employees in the technical field who make financial reports. The data analyzed are primary data obtained through questionnaires. Total questionnaires distributed amounted to 57 and processed as many as 50 questionnaires (87.72%). The analytical method used is the multiple regression analysis method.Hypothesis testing results indicate that the competence of human resources and government internal control systems has a positive and significant effect on the quality of financial statements while the use of information technology has no effect on the quality of financial statements. 

scholarly journals The Effectiveness of The Implementation of SPIP and SIMDA Its Impact Against The Quality of Financial Statements

2021 ◽  
Vol 5 (1) ◽  
pp. 28-39
Author(s):  
Galih Raspati ◽  
Andi Riyanto
Keyword(s):  
Internal Control ◽  
Management Information System ◽  
Financial Statements ◽  
Survey Method ◽  
Management Information ◽  
Financial Reports ◽  
Regional Management ◽  
Internal Control System ◽  
The Government

ABSTRACTThe phenomenon of government financial reports that have not received an unqualified opinion because they have not presented financial information that is following applicable standards and is not transparent and accountable for the management of regional finances, makes the level of trust of users of financial statements doubt the various information presented. The demand for clean governance is also a strong foundation so that the bureaucratic apparatus is able to present quality financial statements. This study aims to understand the effectiveness of the application of the Government Internal Control System (SPIP) and the Regional Management Information System (SIMDA) currently being applied and its impact on the quality of financial statements. The research method used was a survey method. Then the data is collected from the results of questionnaires, interviews and literature studies. Data analysis is descriptive and verification. The results showed that SPIP and SIMDA had a significant impact on the quality of financial statements in Cireunghas District, Sukabumi District.    Keywords: financial statements, quality, SIMDA, SPIP

scholarly journals International Real Estate Review

2010 ◽  
Vol 13 (3) ◽  
pp. 323-350
Author(s):  
Andrés Navarro-Galera ◽  
◽  
María del Carmen Pérez-López ◽  
Lázaro Rodríguez-Ariza ◽  
◽  
...  
Keyword(s):  
Real Estate ◽  
Fair Value ◽  
International Standards ◽  
Financial Reports ◽  
The Real Estate ◽  
Construction Company ◽  
Value Evaluation ◽  
Value Model ◽  
Real Estate Assets

Some international standards have proposed that the fair value approach should be used to evaluate real estate assets. The choice to use this method or another approach could influence the quality of the financial reports published in response to information demands by company stakeholders.In this study,we will examine whether fair value evaluation, in the real estate context, improves the utility of construction company financial reports. For this purpose, we have addressed a questionnaire to financial directors that concern the relevance, reliability and viability of this valuation criterion. Based on the opinion of the respondents, our results show that the fair value model would improve the usefulness of financial reports to evaluate company solvency, and would also improve the comparability, timeliness and understandability of such reports.

scholarly journals The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Adris Kuncoro ◽  
Dhini Suryandari
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

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