Training on the Preparation of Simple Financial Statements for Mosque /Mushollah and Youth Organizations of Mosque in the Kerinjing Village

2021 ◽  
Vol 2 (1) ◽  
pp. 77-84
Author(s):  
Yusnaini Yusnaini ◽  
Burhanudin Burhanudin ◽  
Nur Khamisah
Keyword(s):  
Information Technology ◽  
Community Service ◽  
Financial Reporting ◽  
Good Governance ◽  
Financial Statements ◽  
Youth Organizations ◽  
Microsoft Excel ◽  
Service Activity

This Community Service Activity aims to train the Management (Ta'mir) and youth of mosques at the mosque in Kerinjing Village to (a) understand the importance of financial statements as a form of responsibility for the mandate they carry out, and (b) understand the importance of Standard financial statements in order to provide more macro benefits, and (c) practice compiling mosque financial statements in accordance with generally accepted regulations by utilizing information technology. The method applied is training through workshops within a certain time. The workshop will provide 3 main materials, namely: (1) understanding the importance of financial reporting in accountability, transparency and good governance; (2) training in manual preparation of mosque financial statements; and (3) training on the preparation of mosque financial statements using information technology, namely by using Microsoft Excel. After attending the workshop, it is expected that there will be a better understanding of the Management (Ta'mir) and youth of mosque on the importance of preparing mosque financial statements and at the same time having adequate competence to compile periodic financial statements, namely monthly, quarterly, semester and annually.

scholarly journals A Pelatihan Aplikasi Perkantoran untuk Meningkatkan Keterampilan Kader Posyandu Anyelir 8 Perumnas Antang Kota Makassar

2021 ◽  
Vol 1 (2) ◽  
pp. 121-127
Author(s):  
Nuraida Latif ◽  
Muhajirin Muhajirin ◽  
Mashud Mashud ◽  
Ramlah P ◽  
Markani Markani ◽  
...  
Keyword(s):  
Information Technology ◽  
Community Service ◽  
Microsoft Excel ◽  
Training Material ◽  
Community Activities ◽  
Administrative Management ◽  
Microsoft Word ◽  
Service Activity ◽  
Training Activities ◽  
And Child Health

Posyandu is the center of community activities in the effort to provide health services and family planning. These trained Posyandu cadres are not only seen from the way they handle maternal and child health but also have to be supported by their ability to use computers in administrative management and data processing. The method used in this community service activity is a combination of tutorials, practice, and discussion or question and answer, as well as evaluation to determine the level of absorption of the training material. The office application materials provided are Microsoft word, Microsoft excel, and Microsoft powerpoint. Office application program training activities for cadres of Posyandu Anyelir 8 Block 8 Perumnas Antang were carried out well and improved the skills of Posyandu Anyelir 8 Block 8 Perumnas cadres in the use of information technology.

scholarly journals Pelatihan Akuntansi Keuangan Bagi Siswa SMK Kartini Surabaya

2021 ◽  
Vol 1 (4) ◽  
Author(s):  
Soemaryono Soemaryono ◽  
Rudi Pratono ◽  
Ismangil Ismangil
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Basic Concept ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Service Companies ◽  
Accounting Principles ◽  
Service Activity ◽  
Accounting Principle

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan keterampilan sumber daya manusia, dengan memberikan pembinaan pengetahuan dan keterampilan dalam laporan keuangan dengan standar akuntansi. Sasaran pengabdian masyarakat adalah siswa SMK Kartini Surabaya yang berdomisili di wilayah Surabaya. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan (PSAK). Metode pengabdian masyarakat dengan memberikan materi pengetahuan teoritis dan praktik. Hasil kegiatan pengabdian masyarakat adalah siswa dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan. Laporan keuangan perusahaan jasa, perusahaan dagang, dan perusahaan manufaktur.Kata Kunci: Konsep, Laporan Keuangan Persamaan Akuntansi, Prinsip AkuntansiThe purpose of this community service is to improve human resource skills, by providing knowledge and skills development in financial reporting with accounting standards. The target are students of SMK Kartini Surabaya who are domiciled in Surabaya area. It’s expected the students after participating in this community service activity can be understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards (PSAK). The methods of community service by providing knowledge material theoretical and practical. The results by students service activities are they can understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards. The Financial statements of service companies, trading companies, and manufacture companies.Keywords: Accounting Equations, Accounting Principle, Concept, Financial Statements

scholarly journals PELAPORAN PAJAK PENGHASILAN PELAKU USAHA KECIL DAN MENENGAH DI DESA KARANGKUTEN KECAMATAN GONDANG KABUPATEN MOJOKERTO

2020 ◽  
Vol 6 (1) ◽  
pp. 28-31
Author(s):  
Aristha Purwanthari Sawitri ◽  
Rina Fariana ◽  
Bayu Adi Bayu Adi ◽  
Suhariyanto Suhariyanto ◽  
Martha Suhardiyah
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Income Tax ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Self Assessment ◽  
Financial Reports ◽  
Service Activity ◽  
Tax Reporting

Guna mempermudah dalam melakukan penghitungan pajak dan pelaporannya secara self assesment maka pelaku UMKM perlu melakukan penyusunan pelaporan fiskal. Dalam penyusunan pelaporan fiskal didasarkan atas pelaporan keuangan komersial yang disesuaikan dengan peraturan perpajakan. Bagi pelaku UMKM dapat menggunakan dasar Standar Akuntansi Keuangan Untitas Tanpa Akuntabilitas Publik (SAK-ETAP) yang telah dibuat oleh Ikatan Akuntan Indonesia. Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto merupakan desa yang memiliki banyak potensi dan UMKM. Pada desa ini ditemukan bahwa pelaku UMKM masih banyak yang belum memiliki pemahaman mengenai pajak terutama belum memahami perhitungan pajak yang harus dibayar serta belum memahami pembuatan pelaporan pajak. Berdasarkan permasalahan yang dihadapi oleh pelaku UMKM, maka tim dosen memberikan solusi atas permasalahan yang ditemukan antara lain  memberikan pelatihan penyusunan laporan keuangan sederhanan guna membantu pelaku UMKM.  Metode yang digunakan dalam kegiatan pengabdian ini pertama sosialisasi, kedua pelatihan dan ketiga pendampingan. Hasil kegiatan pengabdian kepada masyarakat adalah pelaku UMKM telah mampu untuk menyusun laporan keuangan untuk mengetahui jumlah omzet, pelaku UMKM telah mampu menghitung pajak penghasinal final dan menyusunan laoran fiskal sebagai dasar penghitungan pajak penghasilan kepada pengusaha UMKM di Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto. Dengan pelaksanaan kegiatan pengabdian ini dapat meningkatkan kesadaran untuk menjalankan kewajibannya dalam membayar pajak.In order to make it easier to do tax calculation and self-assessment reporting, MSME actors need to prepare fiscal reporting. In the preparation of fiscal reporting based on commercial financial reporting adjusted to tax regulations. MSMEs can use the basis of the Financial Accounting Standards without Public Accountability (SAK-ETAP) that has been made by the Indonesian Institute of Accountants. Karang Kuten Village Gondang District Mojokerto Regency is a village that has a lot of potential and MSMEs. In this village, it was found that there were still many SMEs who did not have an understanding of taxes, especially not understanding the calculation of taxes to be paid and did not understand making tax reporting. Based on the problems faced by SMEs, the lecturer team provides solutions to the problems found, among others, providing training in preparing financial statements to help MSME entrepreneurs. The method used in this community service activity is firstly socializing, secondly training and thirdly mentoring. The results of community service activities are that MSMEs have been able to compile financial reports to find out the turnover, MSMEs have been able to calculate the final criminal tax and compile a fiscal report as a basis for calculating income tax for MSME entrepreneurs in Karang Kuten Village, Gondang District, Mojokerto Regency. By carrying out this service activity, it can increase awareness to carry out its obligations in paying taxes.

Penguatan Pengelolaan Keuangan BUMDes Sebagai Upaya Menuju Desa Mandiri di Desa Kebontunggul Mojokerto

2020 ◽  
Vol 5 (2) ◽  
pp. 470-476
Author(s):  
Aristha Purwanthari Sawitri ◽  
Taudlikhul Afkar ◽  
Martha Suhardiyah ◽  
Suharyanto
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Business Management ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Position ◽  
Accounting Management ◽  
Service Activity ◽  
The Village

The purpose of the implementation of this community service activity is to provide an understanding of the financial management of BUMDes. The problem faced by partners is that bumdes financial management has not been properly managed, resulting in the optimal governance of BUMDes in the partner village. The un availability of accommodated resources in the village is one of the causes of the unsanying of local potential in partner villages and their surroundings. This method of community service implementation is carried out by providing training on the importance of accounting management as a form of business management accountability and providing assistance to partners in compiling financial statements in accordance with financial accounting standards (SAK). The result of this community service activity is that BUMDes managers are able to compile BUMDes financial statements in a simple way including cash statements, income statements, capital change reports and financial position statements. Although the results of financial reporting compiled by partners are still very simple, this reporting has been done with SAK and it is expected that in the future the management of the partner's financial system is well organized.

scholarly journals Asistensi Pembuatan Laporan Keuangan Berbasis Android bagi Usaha Mikro, Kecil, dan Menengah

2018 ◽  
Vol 2 (2) ◽  
pp. 75
Author(s):  
Taufik Raharjo ◽  
Khusnaini Khusnaini
Keyword(s):  
Gross Domestic Product ◽  
Community Service ◽  
Financial Reporting ◽  
Financial Planning ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Employment Opportunities ◽  
Financial Reports ◽  
Service Activity ◽  
Medium Enterprises

Micro, Small and Medium Enterprises (MSMEs) have shown their role in creating employment opportunities and as an important source for the growth of Gross Domestic Product. However, many MSME entrepreneurs do not understand yet the importance of financial planning and financial statements. So, they have not gained trust in accessing the capital facilities offered by the banks. The purpose of this community service activity is to raise the awareness of MSME entrepreneurs about the importance of business financial planning and the preparation of financial statements. The coaching of financial reporting skill is conducted using the "Akuntansi UKM”, an android based application. Participants in this service are MSME entrepreneurs in the Bali region. The results of this service activity are an increase in understanding of the importance of financial planning and making financial reports by using the application of "Akuntansi UKM".

scholarly journals INISIASI PEMASARAN DARING DI KELOMPOK USAHA MELUR DI DESA SAMBIREJO, KECAMATAN PERCUT SEI TUAN

2017 ◽  
Vol 23 (1) ◽  
pp. 233
Author(s):  
Khairunnisa Harahap ◽  
Izwar Lubis ◽  
Tri Effiyanti
Keyword(s):  
Information Technology ◽  
Cost Analysis ◽  
Marketing Strategy ◽  
Community Service ◽  
Financial Reporting ◽  
Online Marketing ◽  
Service Activity ◽  
Cash Cost ◽  
Financial Administration ◽  
And Training

                                                         AbstrakKelompok Usaha Melur yang merupakan Mitra kegiatan pengabdian ini memiliki beberapa permasalahan tata kelola manajerial, yaitu: 1) Belum terorganisasinya pembukuan dengan baik. 2) pemasaran produk masih sangat sederhana dan belum memanfaatkan teknologi informasi. 3) Kurangnya alat mesin jahit untuk menambah produksi. Tujuan kegiatan pengabdian masyarakat ini adalah untuk meningkatkan kapasitas manajerial dan pemasaran pada Kelompok Usaha Melur di Desa Sambirejo, Percut Sei Tuan. Tujuan tersebut dicapai melalui pendampingan kepada Kelompok Usaha Melur di bidang pembukuan/pengelolaan keuangan dan strategi marketing berbasis internet. Kelompok Usaha rumah tangga ini bergerak dalam bidang pembuatan keset kaki. Bahan baku produk tersebut menggunakan limbah kain/produksi penjahit lain. Pembuatan keset kaki ini juga memberdayakan ibu-ibu rumah tangga di daerah sekitar yang ingin menambah pengetahuan jahit menjahit dan pada gilirannya menambah penghasilan ibu-ibu anggota kelompok usaha tersebut. Pelatihan pembukuan dilakukan dengan memberikan pemahaman dan pendampingan terkait pencatatan kas masuk dan keluar, penghitungan harga pokok produksi dan pembuatan laporan keuangan. Selanjutnya, pendampingan pemasaran berbasis internet dilakukan dengan memberikan wawasan untuk memaksimalkan teknologi yang ada untuk memasarkan produk mereka. Metode yang dipakai dalam pengabdian ini adalah dengan menggunakan penyuluhan dan pendampingan hingga kelompok usaha melur memiliki pembukuan yang rapih dan memiliki toko online di media sosial. Kata kunci: Pendampingan, Pengelolaan Keuangan, Pemasaran Online, UKM Melur.                                                          Abstract “Melur Entrepreneur Community” have several gavernance problem, such as: 1) the absence of bookkeeping systems. 2) traditional marketing strategy, and 3) ineffectiveness of production. This community service activity conducted in Melur Entrepreneur Community aims to overcome the problems as mentioned. That purpose was achieved through training and guiding the member of Melur Entrepreneur Community in bookeeping dan marketing strategy based on Information Technology. Melur Entrepreneur Community are focus in making doormats from the waste of tailor production. They also empowering woman of households who want to gain a knowledge of sewing and in turn would increase their income. Bookkeeping training is done by providing insight and assistance related to the recording of incoming and outgoing cash, cost analysis of production and financial reporting. Furthermore, knowledge of internet based marketing is delivered by providing insight to maximize existing technology to marketing their products. The method which used in this activity is counseling and training to achieve the outcome, that is the availability of bookkeeping and online store on social media.Keywords: training/guiding, financial administration, online marketing, SMEs.

scholarly journals PELATIHAN PENINGKATAN KAPASITAS PEMUDA DAN PEMBUATAN PROGRAM KERJA PADA ORGANISASI PEMUDA DESA CIBINUANG, KABUPATEN KUNINGAN

2018 ◽  
Vol 1 (02) ◽  
Author(s):  
Roni Nursyamsu
Keyword(s):  
Rural Communities ◽  
Community Service ◽  
Community Empowerment ◽  
Technical Training ◽  
Youth Organizations ◽  
Youth Organization ◽  
Service Activity ◽  
Three Stages ◽  
Village Government

The Community Service Activity / Kegiatan pengabdian kepada Masyarakat (PKM) was held in Cibinuang Village, Kuningan District, Kuningan Regency with the target of young people who are members of Karang Taruna Tunas Mekar as youth organization in Cibinuang Village. The problems faced by partner institution in this activity are: a) lack of socialization about the existence of youth organizations and their roles in the development of rural communities, b) less awareness and participation of youth in organizations, both administrator/ other members, c) training of administrators / members in making work programs have never been done. The method of implementation in this activity is active participation with stages namely 1). Seminar and discussing about the role of youth organizations, 2). Providing technical training in making organization programs, 3) Mentoring in making proposals. Seminar about the roles of youth organization for community empowerment in youth organizations in Cibinuang Village presented material in accordance with the theme. The materials presented to the participants including: the role of youth in village development, the mechanism for preparing programs and how to make proposals for effective funding requests. The training in making organization programs and activity proposals were divided into three stages, namely lectures and discussion about the role of youth organizations, providing technical training in the preparation of organization programs and making activity proposals, and mentoring in making organization programs and proposals.� Based on the process PkM activities, it can be seen that 1) there were enhancing youth's understanding and awareness of their capacity in developing villages through youth organizations, 2) members and administrators of youth organizations were motivated to play an active / participating role in building themselves and their villages, 3) administrators of youth organizations to arrange a program, 4) the management of the youth organization was able to make a proposal from each organization program that will be submitted to the Cibinuang Village Government.�Keywords: Youth Capacity, Youth Organization, Organization Program�AbstrakKegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Desa Cibinuang Kecamatan Kuningan Kabupaten Kuningan dengan target pemuda-pemudi yang tergabung dalam Karang Taruna Tunas Mekar yang merupakan organisasi kepemudaan di tingkat Desa Cibinuang.� Permasalahan yang dihadapi oleh lembaga mitra dalam kegiatan ini yaitu: a) kurang tersosialisasikanya eksistensi organisasi pemuda dan perannya dalam pembangunan masyarakat desa, b) kesadaran dan partisipasi pemuda dalam organisasi baik pengurus/anggota kurang, c) pelatihan pada pengurus/anggota dalam membuat program kerja belum pernah dilakukan.� Metode pelaksanaan dalam kegiatan ini yaitu partisipasi aktif dengan tahapan yakni 1). Ceramah dan tanya jawab tentang peran organisasi pemuda, 2). Memberikan pelatihan teknis pembuatan program kerja, 3) Pendampingan dalam membuat proposal kegiatan. Seminar tentang peran organisasi pemuda untuk pemberdayaan masyarakat pada organisasi pemuda di Desa Cibinuang Kec. / Kab. Kuningan diisi dengan pemaparan materi yang sesuai dengan tema. Materi-materi yang disampaikan kepada peserta meliputi: peran pemuda dalam pembangunan desa, mekanisme penyusunan program kerja dan cara pembuatan proposal kegiatan untuk permintaan dana yang efektif. Pelatihan pembuatan program kerja dan proposal kegiatan dibagi menjadi tiga kegiatan, yaitu ceramah dan tanya jawab tentang peran organisasi pemuda, memberikan pelatihan teknis penyusunan program kerja dan pembuatan proposal kegiatan, dan pendampingan dalam membuat program kerja dan proposal kegiatan. Berdasarkan proses kegiatan Pengabdian Kepada Masyarakat dapat dilihat adanya 1) peningkatkan pemahaman dan kesadaran pemuda terhadap kapasitasnya dalam membangun desa melalui wadah organisasi pemuda, 2) anggota maupun pengurus organisasi kepemudaan termotivasi� untuk berperan aktif/berpartisipasi dalam membangun diri maupun desanya, 3) pengurus organisasi kepemudaan dapat menyusun program kerja, 4) pengurus organisasi kepemudaan mampu membuat proposal kegiatan dari setiap program kerja yang akan diajukan ke Pemerintah Desa Cibinuang.

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 PEMBERDAYAAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) JAKARTA SELATAN DALAM PENYUSUNAN LAPORAN KEUANGAN

2021 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Muhammad Nuryatno Amin ◽  
Deliza Henny ◽  
Windhy Puspitasari
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Financial Position ◽  
Training Materials ◽  
Service Activity ◽  
Medium Enterprises

<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity.  </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>

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.

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