scholarly journals Profil Pengelolaan Keuangan Pada KUD Tut Wuri Handayani di Kabupaten Sanggau

2021 ◽  
Vol 2 ◽  
pp. 288-291
Author(s):  
Eggi Anugriansyah ◽  
Dewi Kurniati
Keyword(s):  
Data Collection ◽  
Qualitative Methods ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Reports ◽  
West Kalimantan ◽  
Cooperative Finance

Cooperatives For cooperatives in Indonesia, one of the biggest challenges is how the management can carry out financial management in the cooperative. Finance becomes the "blood" for every institution that deals with business because this is a measurable indicator and can be seen by every stakeholder, including cooperative members who, nota bene, are the parties who really pay attention to the financial aspects of their business. This research was conducted in Sanggau Regency, West Kalimantan Province with the research location in KUD Tut Wuri Handayani, Trimulya Village, Mukok District. The Data using qualitative methods with several data collection techniques such as observation, discussion interviews, and documentation. Cooperative financial management consists of sources of cooperative capital, cooperative financial reports, elements that require cooperative financial reports, objectives and the benefits of cooperative financial reports,the characteristics of cooperative financial reports and the concept of financial accounting standards for cooperatives. 

scholarly journals KUALITAS PENYAJIAN INFORMASI AKUNTANSI PONDOK PESANTREN DARUL HIKMAH

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Fauzi Achmad ◽  
Amor Marunda ◽  
Faroman Syarief ◽  
Raden Achmad Harianto ◽  
Rachmat Pramukty
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Accounting Standards ◽  
Boarding School ◽  
Financial Accounting ◽  
Value Systems ◽  
Community Members ◽  
Financial Reports ◽  
Non Profit ◽  
Lecture Method

Abstract: One source that supports the success of Islamic boarding schools in carrying out development is finance, because the financial sector is a support in the management of education. For this reason, good and transparent financial management is needed, so that the weaknesses and shortcomings of the pesantren can be identified by other interested parties. Islamic boarding school financial reports only present reports of cash receipts and cash disbursements, which are not in accordance with the classification items in accordance with applicable financial accounting standards because the foundation does not recognize accounting standards used as financial reporting guidelines for non-profit entities. Methods of community service activities This method uses lectures or outreach, discussion and learning that are practiced by participants and resource persons. The lecture method is used to convey general knowledge about Islamic boarding school financial reports, SAK ETAP, SAK 45 and SAK Syariah accompanied by a question-and-answer session. The learning method is used to transfer knowledge or skills and value systems owned by resource persons to community members Abstrak: Salah satu sumber yang mendukung keberhasilan pondok pesantren dalam melaksanakan pembangunan adalah keuangan, karena sektor keuangan merupakan penunjang dalam penyelenggaraan pendidikan. Untuk itu diperlukan pengelolaan keuangan yang baik dan transparan, agar kelemahan dan kekurangan para pesantren dapat diketahui oleh pihak lain yang berkepentingan. Laporan keuangan pondok pesantren hanya menyajikan laporan penerimaan dan pengeluaran kas yang tidak sesuai dengan klasifikasi item sesuai dengan standar akuntansi keuangan yang berlaku karena yayasan tidak mengenal standar akuntansi yang digunakan sebagai pedoman pelaporan keuangan untuk organisasi nirlaba. entitas. Metode kegiatan pengabdian masyarakat Metode ini menggunakan ceramah atau sosialisasi, diskusi dan pembelajaran yang dipraktikkan oleh peserta dan narasumber. Metode ceramah digunakan untuk menyampaikan pengetahuan umum tentang laporan keuangan pondok pesantren, SAK ETAP, SAK 45 dan SAK Syariah disertai dengan sesi tanya jawab. Metode pembelajaran digunakan untuk mentransfer pengetahuan atau keterampilan dan sistem nilai yang dimiliki oleh narasumber kepada anggota masyarakat.

scholarly journals Penerapan sistem akuntansi keuangan daerah pada Badan Perencanaan Penelitian dan Pengembangan di Kabupaten Minahasa Selatan

2019 ◽  
Vol 1 (2) ◽  
pp. 120
Author(s):  
Jinnyfer Tumbel ◽  
Sifrid Pangemanan ◽  
Stanly Alexander
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Accounting System ◽  
Qualitative Information ◽  
Financial Reports ◽  
Accounting Systems ◽  
Government Accounting

Genaral demand for accountability is one of the factor that driven the development of public sector accounting in Indonesia. Government Regulation No. 71 of 2010 concerning Government Accounting Standards explains that government financial reports must provide information that is useful for users. Quality financial reports require an adequate regional financial accounting system, because the system is supporting the creation of transparent and accountable regional financial management. Through the application of the regional financial accounting system, it is expected to be able to carry out its duties and functions so that Good Governance is created. This study used descriptive qualitative research that aims to reveal qualitative information so that it emphasizes the application of regional financial accounting systems and implemented interviews and documentation for getting the data. The results of this study indicate that the application of the regional financial accounting system is in accordance with applicable regulations.

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 Digitalisasi Laporan Keuangan BUMDes Kayu Bawang

2021 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Rahma Yuliani ◽  
Rawintan Endas Binti ◽  
Sustinah Limarjani ◽  
Alfian Misra ◽  
Enny Hardy ◽  
...  
Keyword(s):  
Financial Management ◽  
Accounting Standards ◽  
Building Blocks ◽  
Financial Accounting ◽  
Business Unit ◽  
Financial Reports ◽  
Financial Report ◽  
Savings And Loan ◽  
The Right ◽  
Transparency And Accountability

BUMDes Kayu Bawang which is located in Gambut, Banjar Regency, South Kalimantan is one of the BUMDes that has received village funds and has initiated several business activities such as duck farming, savings and loan businesses and building blocks. The success of BUMDes Kayu Bawang depends on BUMDes management related to planning, organizing, actualizing, controlling and evaluating (Yuliani, 2017). These five things have not been implemented optimally in the management of BUMDes Kayu Bawang so that the business unit they have started has failed. The failure of the business unit at the Kayu Bawang BUMDes is also related to the transparency and accountability of the financial management of village funds. Where the preparation of financial reports on BUMDes is the main obstacle due to the limited ability of human resources in managing BUMDes. Therefore it is necessary to design an appropriate application, training and assistance in the planning and preparation process of the BUMDes Kayu Bawang financial report. The right technology aplication is needed so that BUMDes Kayu Bawang can compile financial reports in an integrated manner in the context of transparency and accountability. The Ministry of Finance's Guidelines on BUMDes Financial Reports state that reports prepared by BUMDes managers must comply with Financial Accounting Standards.Keywords: BUMDes, Financial Reports, Financial Accounting Standards

The Adoption of Financial Accounting Standards for Small Medium Enterprises by Muslim Entrepreneurs

2020 ◽  
Vol 27 (2) ◽  
pp. 54
Author(s):  
Muslichah Muslichah ◽  
Sunarto Sunarto ◽  
Anang Amir Kusnanto ◽  
Sri Indrawati ◽  
Hariyanto Hariyanto
Keyword(s):  
Financial Reporting ◽  
Quantitative Data ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Unexpected Finding ◽  
Financial Reports ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Chartered Accountants ◽  
Structured Questionnaire

This study aims to discuss the adoption of financial reporting and accounting standards for small-medium enterprises (SMEs) by Muslim entrepreneurs. A structured questionnaire was used to collect quantitative data from the SME owners. 214 Muslim owners of SME businesses participated in the survey. The results show that only a few Muslim entrepreneurs prepared financial reports regularly. The main reason for preparing the statement is for calculating tax, borrowing money, and decision making. An unexpected finding from this study is that most of the Muslim owners are unaware of Standard for SMEs. Users of SME financial reports include tax authority, banks, and owners, or shareholders. This study enriches the financial reporting studies by examining the accounting standards for SMEs in a Muslim dominated country. The findings of this study also have implications for the Institute of Indonesia chartered accountants (IICA) as standard setter. IICA must routinely disseminate these standards to SMEs and also assist them in preparing financial reports

scholarly journals "Replika Endemi" Resistensi PSAK 71 Sebagai Countercylical Terhadap Sustainability Perbankan Ditengah Pandemi

2021 ◽  
pp. 109-117
Author(s):  
Nicholas Alexander Tungga ◽  
Melithasya Angelina ◽  
Elliza .
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Current Status ◽  
Corporate Accountability ◽  
Financial Accounting Standards Board ◽  
Model Framework ◽  
Financial Reports ◽  
Framework Design ◽  
Economic Upturn

Financial reports are important because they are useful for providing an overview for stakeholders in their decision making. Where in the preparation of financial statements the main regulation used is the Statement of Financial Accounting Standards (PSAK) established by the Indonesian Institute of Accountants (IAI) through the Financial Accounting Standards Board (DSAK). In the current status quo of Indonesia in facing the Covid-19 pandemic, the existence of PSAK has begun to be tested, adjustments must be made to financial accounting standards which are useful to strengthen the lines of corporate accountability in Indonesia and are able to answer the main urgency of Indonesia today, namely the weakening of the country's economy. The purpose of this paper is to produce a framework that can later become an alternative for banks in making decisions for implementing the PSAK 71 post model. The approach used in this paper is a qualitative approach by providing arguments and solutions for Indonesia's current economic conditions through the resulting framework design. After considering the aspects that affect the risk of bad credit, the conclusion is that PSAK 71 is able to trigger an economic upturn in Indonesia, because in its implementation it does not necessarily look at one aspect only but considers other aspects in responding to issues related to bad credit.  Keywords: PSAK 71, Post Model Framework, Bad Credit, Indonesian Economy

IMPLEMENTASI SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI DI MASA PANDEMI COVID-19 PADA KPPN PALEMBANG

2021 ◽  
Vol 4 (3) ◽  
Author(s):  
Nurmalia Hasanah ◽  
Sriyani Sriyani
Keyword(s):  
Data Collection ◽  
Qualitative Methods ◽  
Financial Management ◽  
Rapid Change ◽  
Successful Implementation ◽  
Management Process ◽  
Directorate General ◽  
Speed Up ◽  
The Government ◽  
Sophisticated Technology

The Covid-19 pandemic necessitates a rapid change to the digital age. Currently, the Directorate General of Treasury continues to make policies that refer to the principles of E-government by developing the direction of transactions that occur in the government. One of them is the launch of SAKTI, which has been specifically designed to simplify and speed up the financial management process from planning to budget accountability, which consists of nine modules integrated into one database (single database) within the scope of the work unit. This study uses qualitative methods, data collection is done by interviewing parties related to the use of the SAKTI application and observations at KPPN Palembang. This research is expected to provide an overview of the implementation of SAKTI at KPPN Palembang. The result of this research is that the Expenditure Treasurer of KPPN Palembang as the operator of the Treasurer Module has implemented the SAKTI Treasurer Module properly according to the laws and regulations and does not mix with SILABI. Since the use of SAKTI desktop, switching to SAKTI Web has made it easier for treasurers to administer the money they manage online. However, the development of increasingly sophisticated technology must be a challenge and motivation in developing SAKTI. In addition, the quality and competence operator SAKTI is also very important and necessary in achieving the successful implementation of SAKTI.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH BARAT

2021 ◽  
Vol 3 (1) ◽  
pp. 23-34
Author(s):  
Surna Lastri ◽  
Fitri Yunina ◽  
Masriani Masriani
Keyword(s):  
Financial Management ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Quality Data ◽  
Multiple Logistic Regression ◽  
Financial Report ◽  
Report Quality ◽  
Employee Competencies ◽  
Finance Department

This study aims to analyse factors that influence financial report quality. Data collection was done using a questionnaire in Regional Financial Management Agency Aceh Barat District. The population was employee at the finance department. The data were analysed using multiple logistic regression. The result shows that employment of financial accounting standards (FAS) and government employee competencies are partially and simultaneously influence the quality of the financial report.

scholarly journals The Role of Financial Accounting Standards for Small And Medium Micro Economic Sectors

2019 ◽  
Vol 8 (3) ◽  
pp. 17-23
Author(s):  
Ahmad Mukoffi ◽  
Yayuk Sulistiyowati
Keyword(s):  
Financial Reporting ◽  
Free Market ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Economic Sectors ◽  
Financial Reports ◽  
Strategy Model ◽  
Food And Beverage ◽  
The Government

In the preparation of financial statements based on financial accounting standards is an improvement in quality of financial statements, which will leverage the credibility of the financial statements in question. The research’s object to be studied are MSMEs in Food and Beverage Sector. The formulation of the problem in this study is, a. How is the preparation of MSME financial statements in the Food and Beverage sector based on EMKM SAK in Tlogomas Sub-District, Malang City, b. What are the constraints faced by MSMEs in the Food and Beverage Sector in implementing EMKM SAK in Tlogomas Sub-District Malang, c. What strategy model is effective from the government so that MSMEs can apply the SAK EMKM optimally. This research method used a combination of research methods (Mixed Methods). With adequate accounting, MSME entrepreneurs can fulfill the requirements in applying for credit, such as making financial reports. The researcher offers a model for the application of electronic-based financial reporting, this is to attract investors to contribute their capital, considering that currently entering the free market. This program also makes easier for the Bank to read the financial statements of micro entities.

scholarly journals Analysis of the implementation of Indonesia Financial Accounting Standards number 109 at the National Management Agency of West Kalimantan Province

2021 ◽  
Vol 3 (1) ◽  
pp. 91-112
Author(s):  
Baidhillah Riyadhi ◽  
Henri Prasetyo ◽  
Fiorintari Fiorintari
Keyword(s):  
Research Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Public Trust ◽  
Research Field ◽  
Financial Accounting ◽  
West Kalimantan ◽  
Management Agency ◽  
Descriptive Research ◽  
Qualitative Descriptive

Purpose - This research aims to determine the implementation of Indonesia Financial Accounting Standards (PSAK) 109 at the National Zakat Management Agency (Baznas) of West Kalimantan Province.Method - The research was conducted using a qualitative descriptive research method to describe events in the research field, in the form of reports and distribution of Zakat, Infaq and Shadaqah (ZIS) in 2017 and 2018, then compared with PSAK 109.   Result - The results showed that the implementation of PSAK 109 in the recognition and measurement section of Baznas in West Kalimantan Province can be stated in accordance with PSAK 109. Meanwhile, the implementation of PSAK 109 in the presentation, disclosure and component of financial statements in Baznas of West Kalimantan Province has not fully implemented PSAK 109 as a whole.Implication - The implication of this research is expected to help Baznas of West Kalimantan Province in implementing PSAK 109 so that public trust can increase in the management of ZIS funds.Originality - The uniqueness of this research compared to several previous researches can be seen from the object of research that was first conducted at Baznas of West Kalimantan Province and the research used the data in the last 2 years.

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