scholarly journals Implementation of SAK EMKM in CV Adro Textile through an Action Research Approach as a Form Financial Management Accountability

2019 ◽  
Vol 3 (2) ◽  
pp. 66
Author(s):  
Ali Farhan ◽  
Resha Dwi A. P. Mulyono
Keyword(s):  
Action Research ◽  
Financial Management ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Accounting ◽  
Research Approach ◽  
Accounting Standard ◽  
Lack Of Information ◽  
Action Research Approach ◽  
Research Procedure

Most of micro business industries have a problem on accountabilty and lack of information on financial and management knowledges. CV Adro Textile is one of the micro business which faced those problems. This research aims to introduce an accounting policy and standard into action research methodolgy for a micro business such as CV Adro Textile. CV Adro textile is a manufacturing company that engaged in the garment sector. During its business, CV Adro Textile faced some problems regarding to the financial information. CV Adro Textile cannot ensure the profit that been generated, the cash turnover, and the production cost as well as the financial information for the taxation need. Through the action research, this research tried to implement the EMKM financial accounting standard to fulfill CV Adro Textile’s needs to the accountable financial statements.  Action research is a research procedure aims to implement a new policy based on needs and problems of the research object. The results of this research were an accounting recording system for CV Adro Textile based on SAK EMKM and an evaluation of the SAK EMKM application that apparently could not accommodate the whole recording needs and information of an industry. This paper contribute to the way of intorducing an accounting standart into a micro entity

scholarly journals The Pursuit of Purposeful Partnerships-Making A Health Matrix Successful

2019 ◽  
Vol 14 (1) ◽  
pp. 85
Author(s):  
Phillip Lewis Way ◽  
Patricia M Davidson ◽  
Gail Winkworth ◽  
Michael White
Keyword(s):  
Action Research ◽  
Financial Management ◽  
Good Governance ◽  
Health District ◽  
Research Approach ◽  
Local Health ◽  
Professional Relationship ◽  
Clinical Networks ◽  
Action Research Approach ◽  
Professional Authority

Objective: To analyse a matrix model of management to optimize the partnerships, collaboration and interaction between vertical management structures (services and geographical clusters) and horizontal clinical structures (Clinical Networks and Streams) in a large Local Health District [LHD] in New South Wales, Australia. Approach: An ‘Action Research’ approach utilising a maturity tool, the Collaboration Rubric®, an evidence-based model for Network analysis. The rubric describes four types of collaboration and defines the three essential drivers that allow successful collaborations. Outcomes: Benchmarking comparisons indicate that this LHD is operating at a level well above base level for the three drivers that enable collaboration [capacity, authority and shared value]. The professional relationship between Clinical Networks/ Streams and Operational Managers, is the main barrier to improving collaboration. The Operational Managers have clear positional authority related to the organisational structure and are accountable to their Executive for good governance and financial management. Clinical leaders hold substantial influential power derived from their professional authority. The following actions have been identified to improve collaboration. Ensure all leaders actively “manage for collaboration“ Executive fosters joint innovation projects characterised by collaborative practice between the Clinical Networks/Streams and Operational Managers. Ensure leadership accountabilities are held as close as possible to any projects (locally) involving reform or innovation Clinical Network/Streams’ operational plans are jointly agreed with local management and signed off by Executive LHD recruit leadership with skills in managing for collaboration Conclusions: This evaluation supports the use an Action Research approach using the Collaboration Rubric® as a useful tool to define not only the type of collaboration required but the key drivers that must be addressed to facilitate improved [horizontal and vertical] partnerships leading to better outcomes. This local health district will build improved collaboration utilising the insights gained from this analysis.

scholarly journals ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN PEDOMAN AKUNTANSI PESANTREN MENGGUNAKAN PSAK NO.45

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Yulian Sahri
Keyword(s):  
Mixed Methods ◽  
Financial Reporting ◽  
Financial Management ◽  
Accounting Standards ◽  
Boarding School ◽  
Financial Statements ◽  
Boarding Schools ◽  
Financial Accounting ◽  
Financial Reports ◽  
Lack Of Information

Finance is one of the factors that helps boarding schools succeed in their development efforts, since the financial field aids in the management of education. To preserve public trust in financial management, transparency and publishing in the form of presentation of financial statements in compliance with standards are required. It will also provide contributors a sense of security because they believe their donations have been properly managed. As professional organizations of accountants and architects of financial accounting standards in Indonesia, Bank Indonesia and the Indonesian Institute of Accountants collaborated on the development of the Pesantren Accounting Guidelines, a financial reporting guide for boarding schools. The Financial Accounting Standards of Entities Without Public Accountability are the subject of this accounting guideline (SAK ETAP). Financial Position Report, Activity Report, Cash Flow Statement, and Notes on Financial Statements are the components of Pondok Pesantren financial statements based on pesantren accounting rules. This is a descriptive study that employs a mixed-methods approach (mixed methods). This study employs a mix of research methodologies (mixed methods), in which researchers employ both qualitative and quantitative methodologies in their investigation. Financial reports based on Islamic Boarding School Accounting Guidelines have not been given by Al-Manar Muhammadiyah Islamic Boarding School and The lack of understanding of financial statement preparation on the part of the Islamic boarding school, as well as the lack of information and socialization related to the Accounting Guidelines for Islamic Boarding Schools

scholarly journals Transparansi Pengelolaan Masjid dengan Laporan Keuangan Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK 45)

2011 ◽  
Vol 2 (1) ◽  
pp. 135
Author(s):  
Wiwin Kurniasari
Keyword(s):  
Public Space ◽  
Financial Reporting ◽  
Financial Management ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Accounting ◽  
Non Profit ◽  
Financial Condition ◽  
Reporting Systems ◽  
Other Information

This article describes about the financial management of the mosque, which is one major factor in maintaining the survival and prosperity of the mosque. Good financial management of the mosque, also requires accurate financial reporting systems, especially relating to: 1) the circumstances and conditions of pilgrims, 2) the circumstances and financial condition of the property and the mosque and, 3) other information required in connection with the interests of the mosque. It aims to accountability to the board and the mosque. In order to apply the principle of openness (transparency) and accountability to the community, the management of an organizational entity in this public space mosques need to make corrections administration, including the publication of consolidated financial accountability. The growing demands on the implementation of accountability in this mosque, it will increase the need for transparency of financial information. This financial information serves as a basic consideration in the decision making process. Therefore we need the financial management of the mosque is based on the Statement of Financial Accounting Standards (PSAK) No. 45 requires accounting in organizations non-profit (in this case is a mosque) using the accrual method, which consists of statements of financial position, activity reports, cash flow statement and notes to the financial statements (IAI 2007).

scholarly journals The process of transprofessional collaboration: how caregivers integrated the perspectives of rehabilitation through working with a physical therapist

2020 ◽  
Vol 8 (4) ◽  
pp. e000378
Author(s):  
Ryohei Goto ◽  
Junji Haruta
Keyword(s):  
Nursing Home ◽  
Action Research ◽  
Physical Therapist ◽  
Nursing Home Residents ◽  
Research Approach ◽  
Action Research Approach ◽  
Informal Interview ◽  
Trial Basis ◽  
Field Notes

ObjectivesTo clarify the process of how caregivers in a nursing home integrate the perspectives of rehabilitation into their responsibilities through working with a physical therapist.DesignThis study was conducted under an action research approach.SettingThe target facility was a nursing home located in Japan. The researcher, a physical therapist, worked at the nursing home once a week from April 2016 to March 2017. During the study period, he created field notes focused on the dialogue and action of caregivers regarding care, responses of caregivers to the physical therapist and reflections as a physical therapist. Caregivers were also given a short informal interview about their relationship with the nursing home residents. For data analysis, two researchers discussed the content based on the field notes, consolidating the findings.ParticipantsThe participants were caregivers who worked at the target facility. Thirty-eight caregivers agreed to participate. Average age was 39.6±11.1 years, 14 (37%) were male and average caregiver experience was 9.8 years.ResultsTwo cycles of action research were conducted during the study period. There were four stages in the process of how caregivers in the nursing home integrated the perspectives of rehabilitation through their work with the physical therapist. First, caregivers resisted having the rehabilitation programme carried out in the unit because they perceived that rehabilitation performed by a physical therapist was a special process and not under their responsibility. However, the caregivers were given a shared perspective on rehabilitation by the physical therapist, which helped them to understand the meaning of care to adapt the residents’ abilities to their daily life. They practised resident-centred care on a trial basis, although with a sense of conflict between their new and previous role, which emphasised the safety of residents’ lives and personhood. The caregivers increased their self-efficacy as their knowledge and skills were supplemented by the physical therapist and his approval of their attempted care. They were then able to commit to their newly conceived specialty of care as a means of supporting the lives of residents.ConclusionsThe process of working with a physical therapist led to a change in caregivers’ perception and behaviours, which occurred in four stages: resistance to incorporation, recapture of other perspectives, conflicts and trials in the role of caregiver and transformation to a resident-centred perspective.

scholarly journals Use of participatory action research approach to develop a self-management resource for persons living with dementia

Dementia ◽  
2021 ◽  
pp. 147130122199728
Author(s):  
Sherry Dupuis ◽  
Carrie McAiney ◽  
Lisa Loiselle ◽  
Brenda Hounam ◽  
Jim Mann ◽  
...  
Keyword(s):  
Action Research ◽  
Participatory Action Research ◽  
Primary Care Providers ◽  
Self Management ◽  
Research Approach ◽  
Care Providers ◽  
Participatory Action ◽  
Action Research Approach ◽  
Care Partners ◽  
Essential Components

This article describes the use of a participatory action research (PAR) approach to developing a self-management resource for persons living with dementia and care partners. Despite growing evidence that persons with dementia are able to contribute in meaningful ways to decision-making about their care and life preferences, few opportunities exist for them to participate in the design of resources and services meant for them. There is also a need to support the self-management of persons living with dementia with the provision of accurate, high quality, user-friendly information. The Living Well with Dementia resource was developed through a partnership with persons with dementia, family members, Alzheimer Society representatives, primary care providers, and researchers. The methods used in the development of this resource are outlined in six steps employed in this process, from establishment of a PAR team to final resource creation. Informed by a whole systems approach, the resource brings together essential components of self-management into a comprehensive system of care and support for living. It empowers users to be active participants in the application of new knowledge to their lives. Better self-management has important implications for access to health care and quality of life for persons with dementia and care partners.

scholarly journals Determination of the Value of Intangible Assets in the Companies of Lithuania

2017 ◽  
Vol 14 (2) ◽  
pp. 55-68 ◽  
Author(s):  
Rita Bužinskienė
Keyword(s):  
Financial Management ◽  
Intangible Assets ◽  
Fair Value ◽  
Financial Information ◽  
Financial Accounting ◽  
True Value ◽  
A Value ◽  
The Impact

AbstractIn accordance with generally accepted accounting standards, most intangibles are not accounted for and not reflected in the traditional financial accounting. For this reason, most companies account intangible assets (IAs) as expenses. In the research, 57 sub-elements of IAs were applied, which are grouped into eight main elements of IAs. The classification of IAs consists in two parts of assets: accounting and non-accounting. This classification can be successfully applied in different branches of enterprises, to expand and supplement the theoretical and practical concepts of the company's financial management. The article proposes to evaluate not only the value of financial information for IAs (accounted) but also the value of non-financial information for IAs (non-accounted), thus revealing the true value of IAs that is available to the companies of Lithuania. It names a value of general IAs. The results of the research confirmed the IA valuation methodology, which allows companies to calculate the fair value of an IA. The obtained extended IAs valuation information may be valuable to both the owners of the company and investors, as this value plays an important practical role in assessing the impact of IAs on the market value of companies.

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