Training of Implementation of Simple Financial Statements on Waste Bank Group in West Jakarta

2017 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Helsinawati Helsinawati
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Training Methods ◽  
Financial Report ◽  
Bank Management ◽  
Income Statement ◽  
Waste Bank ◽  
Bank Group ◽  
And Control

Regulation of the Minister of Environment No 13 of 2012 on the implementation of Reduce, Reuse, and Recycle (Ministry of Environment, 2012) is to manage waste through 3R principles (Reduce, Reuse, and Recycle). This regulation drives the community to establish a waste bank.  Community Service on Training on Implementation Simple financial report on waste bank group aims to; provide theory, demonstration and practice about account code creation, document formats, and financial transaction processing on Member Savings Books / Waste customers. A waste bank is a concept of collecting and sorting  dry waste, and has management like a bank but a savings is not of money but rubbish. Waste bank report, Purchase Report, Debt Report, Sales Report, Receivable Report and Cash and Cash Equivalent Report, Inventory Report, Journal, General Ledger, Trial Balance and Financial Statement (Balance Sheet, Income Statement and Cash Flow)   Waste bank can monitor and control the source and the use of funds . The  efficiency and  accountability of revenue and expenditure of funds can be better so that profitability of business can increase. Training methods used (1) Lecture and Discussion, (2) Demonstration, and (3) Direct Practical Simple Finanvial Statement . Outcomes of this activity are the Improvement of knowledge, better understanding, skills of application of financial report recording from Waste Bank management.

scholarly journals Modelo De Elaboración De Corridas Financieras Por El Método De Flujos, Para No Financieros.

Xihmai ◽  
2020 ◽  
Vol 14 (28) ◽  
Author(s):  
Miguel Ángel Ayala Suero [1]
Keyword(s):  
Small Businesses ◽  
Teaching Experience ◽  
Financial Statements ◽  
Financial Statement ◽  
Investment Projects ◽  
Income Statement ◽  
Years Of Teaching Experience ◽  
Toma De Decisiones ◽  
And Control ◽  
The Way

ResumenDocumento dirigido a no financieros para realizar una corrida financiera. El propósito de este documento es poner a disposición de personas sin conocimiento de finanzas o de contadurí­a, un método que de forma lógica y sencilla los auxilie para realizar una corrida financiera, tanto para la elaboración de proyectos como en la dirección y control de empresas. El modelo va dirigido a los emprendedores, empresarios de micro y pequeñas empresas, profesionistas interesados en la elaboración de corridas financieras y estudiantes que necesitan familiarizarse con el proceso de elaboración de corridas financieras y estados financieros proforma (los estados proforma son el resultado de la proyección de los próximos años). Estos objetivos se logran mediante la comprensión de la forma en que los recursos económicos se desempeñan en una empresa y como los estados financieros básicos (estado de resultados, balance y flujo de efectivo) dan cuenta de esta situación y nos ayudan a interpretar lo que sucede en la empresa. Esto ayudará en el proceso de la toma de decisiones para poder modificar el resultado de manera favorable.Este modelo es resultado de treinta años de experiencia profesional en el área de formulación y evaluación de proyectos de inversión, de veinte años de experiencia docente en el área, vistos desde la perspectiva de un no profesional de la materia. Lo que se busca es que sin demasiados conocimientos de contabilidad y administración, de manera sencilla y muy acorde con la realidad del dí­a a dí­a, se puedan comprender los estados financieros y, a través de ellos, lo que sucede en la empresa para una mejor toma de decisiones.Palabras clave: estados financieros, toma de decisiones, escasos conocimientos contables, dirección y control de negocios.AbstractDocument addressed to non-financiers to carry out a financial run. The purpose of this document is to put to the consideration of people without knowledge of finance or accounting such as entrepreneurs, businessman of micro and small businesses, professionals interested in preparing financial statement and for students who need to become familiar with the process of preparing financial statements and proforma financial statements (the proforma statements are the result of the projection of the next years), a method that logically and simply helps us to carry out a financial run, both for the preparation of projects and for the direction and control of the companies. The objectives are achieved by understanding the way in which economic resources are performed in a company and how the basic financial statements, income statement, balance and cash flow; They give an account of this situation and help us to interpret what happens in the company and will help us in the way we take decisions to be able to modify the result favorably. This model is the result of thirty years of professional experience in the area of formulation and evaluation of investment projects, as well as twenty years of teaching experience in this area, which are viewed from the perspective of a non-professional in the field, which It is sought that without too much knowledge of accounting and administration, in a simple and very consistent with the day to day reality, you can understand the financial statements and through these what happens in the company for better decision making.Keywords: financial statements, decision making, few accounting knowledge, business management and control. [1] Médico Veterinario Zootecnista con Maestrí­a en Ingenierí­a Económica y Financiera Profesor de la Universidad La Salle Pachuca.

scholarly journals Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan

2018 ◽  
Vol 2 (1) ◽  
pp. 63-82
Author(s):  
Sila Ninin Wisnantiasri ◽  
Irma Paramita Sofia ◽  
Fitriyah Nurhidayah ◽  
Karsam Sunaryo
Keyword(s):  
Financial Reporting ◽  
Business Performance ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Game ◽  
Financial Report ◽  
Study Approach ◽  
Income Statement ◽  
The Impact

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis

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 THE VALUE OF RESTATEMENT TO FRAUD PREDICTION

2019 ◽  
Vol 20 (6) ◽  
pp. 1210-1237
Author(s):  
Shi Qiu ◽  
Hong-Qu He ◽  
Yuan-sheng Luo
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Primary Objective ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Restatements ◽  
Fraud Prediction ◽  
Different Characteristics

A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies have restated their financial reports in China, and explore the implications of the content, severity and reasons for restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as fraudulent by regulators in China. Second, the following results also are revealed: (1) financial statements, except balance sheet restatements, provide insights into the revelation of fraudulent behaviors, (2) the severity of restatements is positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future fraud occurrences. These results imply that restatement announcements and their different characteristics provide important information for detecting financial statement fraud.

Horse Vet, LLC: Transaction Analysis and Statement of Cash Flows Preparation (Option 1)

2017 ◽  
pp. 1-12
Author(s):  
Mark E. Haskins
Keyword(s):  
Financial Reporting ◽  
Balance Sheet ◽  
Financial Statements ◽  
Cash Flows ◽  
Financial Statement ◽  
Balance Sheets ◽  
Income Statement ◽  
Transaction Analysis ◽  
Business Events ◽  
Statement Of Cash Flows

This case pertains to the foundational underpinnings of the accounting process and the statement of cash flows. In Part I, students are presented with 23 business events that they must evaluate for recording in the financial records. Part II requires students to prepare a 2012 statement of cash flows using the information presented in the company's 2011 and 2012 year-end balance sheets along with its 2012 income statement. In Part III, students must rely on a 2011 balance sheet and a 2011 statement of cash flows to work backward to derive the 2010 year-end balance sheet. There are two versions of this case: Option 1 and Option 2. The Option 2 case is a bit more challenging than the Option 1 case. Instructors should use Option 2 if they feel students are well grounded in their understanding of financial statement relationships and the customary financial reporting of a typical set of business events. Both cases reinforce students' learning related to the accounting process and the connectivity between the financial statements. Please note that only one version of the case should be used due to the existence of some overlap between the two.

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 Conceptual Framework For Preparation Of Sharia Financial Statements For Micro Small And Medium Enterprises

2019 ◽  
Author(s):  
Syafrida Hani
Keyword(s):  
Small And Medium Enterprises ◽  
Balance Sheet ◽  
Value Added ◽  
Financial Statements ◽  
Financial Report ◽  
Strategic Research ◽  
Grant Program ◽  
Income Statement ◽  
Medium Enterprises ◽  
Research Grant

This paper is part of a research on the model of Islamic financial report preparation that will be useful for SMEs in reporting the performance of their business. Financed by Kemenristek Dikti in national institutional strategic research grant program. Describe the methods and concepts used to build the framework for the preparation of Islamic financial statements for SMEs. The method used in developing Sharia financial report model using modification of Islamic corporate report concept, shariah value added statement and format of financial report offered by Triyuwono is Statement of Commitment on Tawhid, which means commitment of dhikr, The Balance Sheet is called the Statement of Allah’s Amanah, while the income statement is called the Statement of Allah’s Rahmah

scholarly journals Peranan Penyusunan Laporan Keuangan Dalam Penyajian Informasi Keuangan Pada BMT At-Taqwa Muhammadiyah Sumatera Barat

2020 ◽  
Vol 8 (1) ◽  
pp. 14
Author(s):  
Leli Wita Suwita
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Statement ◽  
Financial Reports ◽  
Income Statement ◽  
Corporate Entity ◽  
West Sumatra ◽  
And Performance

This study aims to analyze how the role of financial statement preparation is to find out information relating to the financial position and performance of a corporate entity which includes the realization of the budget report, balance sheet, cash flow statement, and reports on the financial statement notes. The research method used is a qualitative method that compares financial statements between 2016 and 2018. The financial statements presented by BMT At-Taqwa Muhammadiyah West Sumatra in the form of a balance sheet and income statement, where an increase in value from the reporting date of the current year with the previous year, of the report there are still shortcomings in the reporting. BMT At-Taqwa Muhammadiyah West Sumatra is recommended to make all financial reports needed by financial information from BMT At-Taqwa Muhhammadiyah West Sumatra.Keywords: Role; Financial Statements; Financial Information.

scholarly journals PENGARUH PEMBIAYAAN MURABAHAH, ISTISHNA, MUDHARABAH, DAN MUSYARAKAH TERHADAP PROFITABILITAS (STUDI PADA BANK SYARIAH DI INDONESIA PERIODE MARET 2015 – AGUSTUS 2016)

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Dewi Wulan Sari ◽  
Mohamad Yusak Anshori
Keyword(s):  
Linear Regression ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Statistical Test ◽  
Financial Statement ◽  
Islamic Banks ◽  
Normality Test ◽  
Bank Financing ◽  
Income Statement

This thesis aims to determine how much influence policy-contract agreement the Islamic bank financing (murabahah, istishna, mudharabah, and musyarakah) against the profitability of Islamic banks. Profitability used in this thesis is the Bukopin Syariah, BRI Syariah, BSM, and Muamalat Indonesia Bank. The data in this paper uses secondary data, monthly financial statements (balance sheet and income statement) in the period March 2015-August 2016. The financial statement has been taken from the publication of the report issues by the website of each bank. Mechanical of data management using multiple linear, regression, and test the classical assumption of normality test, multikoloniaritas, heteroksidasitas, and autokorolation, while proving the hypothesis of determination R2, F statistical test, and the test T statistic.

scholarly journals PENERAPAN ALTMAN Z-SCORE DALAM MEPREDIKSI KEBANGKRUTAN PADA PT BANK DANAMON INDONESIA Tbk

2021 ◽  
Vol 5 (2) ◽  
pp. 60-66
Author(s):  
Eva Malina Simatupang
Keyword(s):  
Data Analysis ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Z Score ◽  
Financial Difficulties ◽  
Income Statement ◽  
Analysis Technique ◽  
Modification Method

The tittle of research was "The Implementation of Altman Z-Score in Predicting Bankruptcy at PT Bank Danamon Indonesia Tbk. The purpose of this research was conducted to determine the risk of bankruptcy of PT Bank Danamon Tbk according to Altman Z-Score. The population in this research was the financial statement of PT Bank DanamonTbk and the samples in this research were reports of financial position (balance sheet) and income statement of PT Bank Danamon Tbk period 2018 – 2020. The type of data used is secondary data and the data collection techniques used were the documentation of the financial statements published through website https://www.danamon.co.id . The data analysis technique uses descriptive statistics and the Altman Z-Score Modification method. Based on the results of the data processing obtained Z-Score results at 2018 was 2,251 ; at 2019 was 2,4424; at 2020 was 2,0052. Based on the results of data analysis, it can be concluded that PT Bank Danamon Tbk is in the gray zone because the standard cut off value is 1.1 < Z < 2.6. Bank Danamon is in a vulnerable condition (grey area) which means the company has the potential to experience financial difficulties but can still be overcome.

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