Penyusunan Neraca Dan Laporan Arus Kas Di Yayasan Masjid Al Fatah Comal Pemalang Sesuai PSAK No.45

ABSTRACT Public sector accounting used by public institutions as a means of accountability to the public. Institutional public areas include government non-profit organizations and non-governmental non-governmental organizations. exp (foundations, non-governmental organizations, religious organizations, political organizations, etc.)The mosque is one of the nonprofit organizations in the religious field, in accordance with PSAK 45 on Nonprofit Organizations, that nonprofit organizations should also and are entitled to make financial reports and report to users of financial statements (Andarsari, 2016). The purpose of this study is to prepare a statement of financial position and cash flow statement in accordance with PSAK No. 45 at Masjid Al Fatah Comal Pemalang Foundation. The research object is Al Fatah mosque foundation which is located in Purwosari Village RT 02 RW 08 District Comal, Regency Pemalang. The research method used is observation, interview and documentation with descriptive analysis. The output of this research is in the form of financial report of Masjid Al Fatah Comal Pemalang Foundation in accordance with PSAK No. 45 and shows the balance sheet position in balance state amounting to Rp 1,362,568,000, - and the cash flow statement shows the remaining unused cash of Rp 11,133,000. The researcher's suggestion in the preparation of financial statements needs to be followed up, because the financial information can be known in detail and to know the development of the mosque's foundation every year. and should use cash basis method to make it easier.Keywords : Financial Statements, Nonprofit Organizations, PSAK No.45Correspondence to : [email protected] , [email protected] ABSTRAK Akuntansi sektor publik adalah akuntansi yang dipakai oleh lembaga-lembaga publik sebagai alat pertanggung jawaban kepada publik. Secara kelembagaan wilayah publik antara lain meliputi organisasi nirlaba pemerintahan dan organisasi nirlaba non-pemerintahan meliputi organisasi sukarelawan, rumah sakit, sekolah tinggi dan universitas, serta organisasi-organisasi non pemerintahan lainnya (yayasan,lembaga swadaya masyarakat, organisasi keagamaan, organisasi politik, dan lain sebagainya). Masjid merupakan salah satu organisasi nirlaba dalam bidang keagamaan, sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 tahun 2015 tentang Organisasi nirlaba, bahwa organisasi nirlaba juga harus dan berhak untuk membuat laporan keuangan dan melaporkan kepada para pemakai laporan keuangan (Andarsari,2016). Tujuan dari penelitian ini adalah untuk menyusun laporan posisi keuangan dan laporan arus kas yang sesuai dengan PSAK No. 45 di Yayasan Masjid Al Fatah Comal Pemalang. Obyek penelitian adalah yayasan masjid Al Fatah yang beralamat di Desa Purwosari RT 02 RW 08 Kecamatan Comal, Kabupaten Pemalang. Metode penelitian yang digunakan adalah observasi, wawancara dan dokumentasi dengan analisis deskriptifHasil output penelitian ini berupa laporan keuangan Yayasan Masjid Al Fatah Comal Pemalang yang sesuai dengan PSAK No. 45 dan menunjukan laporan posisi keuangan (neraca) dalam keadaan balance yaitu sebesar Rp 1.362.568.000,- dan pada laporan arus kas menunjukan sisa kas yang belum digunakan sebesar Rp 11.133.000,-. Saran peneliti dalam hal penyusunan laporan keuangan perlu ditindaklanjuti, karena agar informasi keuangan dapat diketahui secara detil serta untuk mengetahui perkembangan yayasan masjid setiap tahunnya. dan sebaiknya menggunakan metode basis kas (cash basic) agar memudahkan.Kata kunci : Laporan Keuangan ,Organisasi Nirlaba, PSAK No.45Korspondensi : [email protected] , [email protected]

Download Full-text

PENERAPAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVA LANCAR PADA LAPORAN KEUANGAN KOPERASI PRIMA KARYA SEJAHTERA

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v2i01.3154 ◽

2017 ◽

Vol 2 (01) ◽

Author(s):

Sri Wahyu Ipahsari ◽

Achmad Maqsudi

Keyword(s):

Qualitative Research ◽

Cash Flow ◽

Descriptive Analysis ◽

Balance Sheet ◽

Accounting Standards ◽

Financial Statements ◽

Financial Statement ◽

Financial Reports ◽

Current Accounting ◽

Business Results

ABSTRACTThe financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP

Download Full-text

PENERAPAN PSAK NO. 2 TENTANG LAPORAN ARUS KAS DALAM PENGAMBILAN KEPUTUSAN PADA PERUM BULOG DIRVE SULUT DAN GORONTALO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.10.2.8364.2015 ◽

2015 ◽

Vol 13 (03) ◽

Author(s):

Fanesa Isalia Minanda Syaefudin ◽

Jenny Morasa ◽

Stanly Alexander

Keyword(s):

Decision Making ◽

Cash Flow ◽

Balance Sheet ◽

Financial Statements ◽

Operating Cash Flow ◽

Cash Flow Statement ◽

Quantitative Descriptive ◽

One Year ◽

Finance Department ◽

Real State

In the company’s Financial Statements is a means of consideration in decision making so that, componentsin the financial statements must betrue and correct. In thedecision making companies should use the cash Flow Statement because sometimes the income and balance sheet does not show the real state of corporate finance. The purposeof this study to determine the application of the Cash Flow Statement in accordance with SFAS No. 2 in corporate decision. This type of research is quantitative descriptive. The results showed, net cash provided by the company during the year has decreased compared to the previous year. This study uses the ratio analysisin corporate decision making. The Ratio of Operating Cash Flow to Total Liabilities can be used as basis for decision making in the company repay its total Liability for one year of operation. The Ratio of Cash Flow to Current Liabilities can be used as the basis of the decision making companies when measuring the company’s ability to pay Current Liabilities by Net Operating Cash Flow. The Ratio of Cash Flow to Sales companies measure the company’s ability to measure the company’s ability to obtain cash from to sale. Leaders should Perum Bulog particularly the finance department needs to implement the Cash Flow Statement as the basis of its analysis so that can know the financial situation and can be used as a basis for decision making of the company.

Download Full-text

Principals of Financial Modelling

Foundations of Management ◽

10.2478/v10238-012-0043-6 ◽

2011 ◽

Vol 3 (2) ◽

pp. 75-88 ◽

Cited By ~ 1

Author(s):

Sławomir Janiszewski

Keyword(s):

Financial Performance ◽

Cash Flow ◽

Balance Sheet ◽

Financial Statements ◽

Financial Modelling ◽

The Past ◽

The Future ◽

Cash Flow Statement

Principals of Financial ModellingThe financial statements submitted by each company annually reflect their financial performance in the past but are also utilized to forecast the future results in quantitative and realistic frames. The aim of the following elaboration is to thoroughly research all the issues related to financial modelling. The author step by step introduces the reader with theoretical and practical assumptions related to forecasting of respectively, the profit & loss account, balance sheet account and cash flow statement. All of the issues are illustrated with excel spreadsheets that were prepared exclusively for this article purposes.

Download Full-text

Standar Akuntasi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)

Agregat Jurnal Ekonomi dan Bisnis ◽

10.22236/agregat_vol2/is2pp399-411 ◽

2018 ◽

Vol 2 (2) ◽

pp. 399 ◽

Cited By ~ 1

Author(s):

Budiandru Budiandru ◽

Shabrina Saufani Isfa

Keyword(s):

Qualitative Analysis ◽

Cash Flow ◽

Balance Sheet ◽

Financial Statements ◽

Income Statement ◽

Cash Flow Statement ◽

Descriptive Qualitative

This study aims to analyze the application of SAK ETAP on the presentation of financial statements CV SK. CV SK is a medium-sized businesses engaged in catering services and Wedding Organizer. The method used in this research is descriptive qualitative analysis. The results of the study based on Balance Sheet and Income Statement for 2012-2016, show that the company has not presented cash flow statement, and notes to financial statements (CALK) and inconsistency in the presentation of some post on Balance Sheet not disclosed in CALK. This research suggests that companies develop other components of financial statements and disclose the company's accounting policies in CALK.

Download Full-text

Minority Interest in the Consolidated Retained Earnings Statement

Accounting Horizons ◽

10.2308/acch.2001.15.2.119 ◽

2001 ◽

Vol 15 (2) ◽

pp. 119-146 ◽

Cited By ~ 11

Author(s):

Hugo Nurnberg

Keyword(s):

Cash Flow ◽

Balance Sheet ◽

Financial Statements ◽

Cash Flows ◽

Parent Company ◽

Consolidated Financial Statements ◽

Entity Theory ◽

Income Statement ◽

Cash Flow Statement ◽

Retained Earnings

Consolidated financial statements purport to report income, financial position, and cash flows of a parent company and its subsidiaries as if the group were a single company with one or more branches or divisions. Under the parent company theory, the consolidated entity perspective assumed in the consolidated income statement, the consolidated balance sheet, and the consolidated retained earnings statement differs from the consolidated entity perspective assumed in the consolidated cash flow statement. Even under extant expositions of the entity theory, the consolidated entity perspective assumed in the consolidated income statement, the consolidated balance sheet, and the consolidated cash flow statement differs from the consolidated entity perspective assumed in the consolidated retained earnings statement. This paper develops a consistent consolidated entity perspective for all four consolidated financial statements. It demonstrates that under the entity theory, consolidated retained earnings includes the separate equities of both the parent company stockholders and the minority interest. As such, both elements of retained earnings should be reported in the consolidated retained earnings statement to make it comparable to the consolidated retained earnings statement of companies without subsidiaries or with only wholly owned subsidiaries. The effect on certain financial ratios of public companies may be substantial. The paper also demonstrates that for purchased subsidiaries, minority interest in consolidated retained earnings includes unamortized write-ups of identifiable net assets and goodwill arising from purchase-type business combinations.

Download Full-text

EVALUASI PENERAPAN LAPORAN ARUS KAS BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PERUSAHAAN PT. AIR MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21809.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Victoria M.K Makasenggehe ◽

Ventje Ilat ◽

Hendrik Gamaliel

Keyword(s):

Cash Flow ◽

Accounting Standards ◽

Financial Statements ◽

General Purpose ◽

Financial Accounting ◽

Public Accountability ◽

Financial Reports ◽

Descriptive Research ◽

Financial Position ◽

Cash Flow Statement

The cash flow report presents information on historical changes in cash and cash equivalents of the entity, which shows separately the changes that occur during one period of operating, investing and funding activities. The main purpose of the cash flow statement is the financial position report provides information on net cash inflows in a period, the results of the three main activities of the company are operations, investments and funding. SAK ETAP provides many facilities for companies compared to PSAK with more complex reporting provisions. In accordance with the scope of SAK ETAP, this standard is intended to be used by entities without public accountability (entities that do not have significant public accountability; and do not publish general-purpose financial statements). The presence of Entity Accounting Standards without Public Accountability (SAK ETAP) is expected to provide convenience for PT. Air Manado in presenting financial statements. The purpose of SAK ETAP itself is to provide facilities for small and medium scale entities. In accordance with SAK-ETAP, Entities without intended public accountability are entities that do not have significant public accountability and publish general-purpose financial reports for external users. This study uses a type of descriptive research - comparative. The results showed that PT. Air Manado has implemented financial statements in accordance with applicable standards but there are still items or elements in the cash flow statement that have not fully implemented the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) in the cash flow statement. Keyword : SAK ETAP, Cash Flow Report,Financial Accounting,PT. Air Manado,Public Accountability

Download Full-text

AKUNTABILITAS KEUANGAN LEMBAGA FILANTROPI ISLAM DI INDONESIA

Jurnal Riset Akuntansi Aksioma ◽

10.29303/aksioma.v20i1.123 ◽

2021 ◽

Vol 20 (1) ◽

pp. 33-45

Author(s):

Nur Fitriyah ◽

Herlina Pusparini ◽

Nurabiah Nurabiah

Keyword(s):

Cash Flow ◽

Financial Statements ◽

Descriptive Study ◽

Quantitative Approach ◽

Financial Reports ◽

Financial Position ◽

Access Information ◽

Financial Transparency ◽

Cash Flow Statement

Islamic Philanthropic Institutions must report the results of managing zakat, infaq, and alms to gain the trust of the community so that the potential for zakat, infaq, and alms collected is much greater because of the community's trust in these institutions. Therefore this study aims to determine the extent of the level of accountability in the financial transparency of the Islamic Philanthropic Institution in Indonesia as seen based on website data. This type of research is a descriptive study with a quantitative approach. The population in this study were 24 National Islamic Philanthropic Institutions that already have a Registered Certificate (SKT). Determination of the number of samples using the census method. The results of this study state that in terms of accessibility, the national Islamic philanthropy website is very accountable, meaning that the majority of Islamic Philanthropy has a website so that people can access information on Islamic Philanthropy financial statements and in terms of availability of financial reports, there are national Islamic philanthropic websites that are sufficiently accountable, are the statement of financial position and statement of changes in funds and some are less accountable, are statement of changes in managed assets and cash flow statement and there are those that are very less accountable, is notes to financial statements.

Download Full-text

IMPROVING TRANSPARENCY AND ACCOUNTABILITY OF MSME FINANCIAL STATEMENTS BY USING ACCRUAL METHOD

Management and Economics Journal (MEC-J) ◽

10.18860/mec-j.v0i1.5394 ◽

2018 ◽

pp. 171

Author(s):

Risnaningsih Risnaningsih ◽

Sjheny Tanuwijaya ◽

Nur Ida Iriani

Keyword(s):

Cash Flow ◽

Small And Medium Enterprises ◽

Balance Sheet ◽

Sampling Technique ◽

Financial Statements ◽

Snowball Sampling ◽

Income Statement ◽

Cash Flow Statement ◽

Medium Enterprises ◽

Transparency And Accountability

Many Micro, Small, and Medium Enterprises (MSMEs) are still carrying out a simple accounting record and have not implemented accrual basis method. It is expected that in the future all MSMEs can make more transparency and accountability report by using accrual method so it can assist MSMEs in applying credit to banks or other investors to increase the business capital. This study was conducted in Malang Regency, Batu City, and Malang City. This study used descriptive qualitative method. The data collection techniques were done by interview and documentation with sampling technique using purposive sampling and snowball sampling. The collected data will be analyzed by interactive analysis method including data reduction, data presentation, and data verification or interpretation. The results showed that the owners of SMEs in managing their finances use simple accounting by using accrual method so that the financial statements produced more accurate than if the owners of MSMEs use cash method. The owners of SMEs do not need to make complete financial statements, they may use three types of financial statements, namely: income statement, balance sheet, and cash flow statement. The income statement is used to find out how much the profit or loss of the MSMEs, the balance sheet is used to find out the assets, liabilities, equity, and cash flow statement is used to find out the changes occurring during the period of operating, investing, and financing activities. These three types of financial statements have already been used by MSME owners as one of the requirements to obtain credit from banks or other investors.

Download Full-text

Penyusunan Laporan Keuangan Pada Sumurboto Stationery Semarang Tahun 2016 Berdasarkan Sak Etap

Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) ◽

10.32497/akunbisnis.v1i1.1227 ◽

2018 ◽

Vol 1 (1) ◽

Author(s):

Lasa Laksita ◽

Adilistiono Adilistiono

Keyword(s):

Cash Flow ◽

Balance Sheet ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Public Accountability ◽

Final Project ◽

Income Statement ◽

Cash Flow Statement

Financial statement preparation is very important because it can describe the finance of an entity and as a basis for decision making. The purpose of this Final Project is to prepare the company's financial statements consisting of Balance Sheet, Income Statement, Statement of Changes in Equity and Cash Flow Statement based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP), with the result that assist Sumurboto Stationery in preparing financial statements. Interview and documentation are used in data collection method. On the other hand, this Final Project used description and exposition method for the writing method. The result of this Final Project is to gain the knowledge in how have Sumurboto Stationery done their financial statement preparation in 2016 based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) that consisting of Income Statement, Statement of Changes in Equity, Balance Sheet and Cash Flow Statement. Hopefully, Sumurboto Stationery can be able to prepare their financial statement for the next period in accordance with Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP)

Download Full-text

ANALISIS PENERAPAN SAK ETAP PADA KOPERASI DI KABUPATEN MINAHASA

Jurnal Akuntansi Manado (JAIM) ◽

10.53682/jaim.v1i2.374 ◽

2020 ◽

pp. 25-29

Author(s):

Sendi Sendow ◽

James Manengkey ◽

Anita Kambey

Keyword(s):

Data Analysis ◽

Cash Flow ◽

Qualitative Method ◽

Balance Sheet ◽

Financial Statements ◽

Financial Reports ◽

Research Results ◽

Data Analysis Technique ◽

Income Statement ◽

Analysis Technique

ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan SAK ETAP dalam penyusunan laporan keuangan di Kabupaten Minahasa.Teknik analisis data dalam penelitian ini adalah dengan metode deskripif kualitatif dan hanya menguraikan hasil dari wawancara yang dilakukan saat di lapangan. Berdasarkan hasil penelitian menunjukkan bahwa pencatatan (jurnal) atas berbagai transaksi yang dilakukan pada koperasi di Minahasa sesuai dengan SAK ETAP. Koperasi Karya Citra Abadi, Koperasi Setia Karya dan Koperasi Jivent Matuari menggunakan jurnal memorial untuk peringkasan dan neraca percobaan untuk pengikhtisaran sehingga sudah sesuai dengan SAK ETAP. Penyajian laporan keuangan dalam dua jenis yaitu neraca dan laporan laba rugi yang paling umum digunakan sedangkan menurut SAK ETAP ada lima jenis yaitu neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. ABSTRACT This study aims to determine the application of SAK ETAP in the preparation of financial reports in Minahasa Regency. The data analysis technique in this research is descriptive qualitative method and only describes the results of interviews conducted in the field. Based on the research results, it shows that the recording (journal) of various transactions carried out in cooperatives in Minahasa is in accordance with the SAK ETAP. Koperasi Karya Citra Abadi, Koperasi Setia Karya and Koperasi Jivent Matuari using a memorial journal for summary and trial balance for summarizing so that it is in accordance with SAK ETAP. The presentation of financial statements is in two types, namely balance sheet and income statement which are the most commonly used while according to SAK ETAP there are five types, namely balance sheet, income statement, statement of changes in equity, cash flow statement, and notes on financial statements.

Download Full-text