scholarly journals ANALISIS LAPORAN KEUANGAN DI ERA DIGITAL

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Devica Pratiwi

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><strong><em> </em></strong></p><p><em> </em><em>               The rapid development of technology and increasingly high business competition poses a challenge for business people to always be quick and responsive to changes in order to decide on effective strategies to survive in the increasingly tight business world of the industrial world. In the world of accounting, a growing issue of the role of accountants will be replaced by technology. There was a shift in the function of the accountant from working manually to digitization in preparing financial reports and analysis based on the financial information generated. This service activity was carried out on March 16, 2020 in the computer lab room of Bunda Mulia University which consisted of Atisa Dipamkara Tangerang Vocational School students. The event took place from 09.00 - 11.00 starting with the introduction of accounting software, namely Accurate, the available tools and how to operate Accurate to produce financial reports quickly and accurately. Then the explanation is continued by reading the results of the financial statements to determine the merits of the company's performance in a certain period. The results of this activity can be seen from the enthusiasm of the participants with a discussion of questions and answers regarding accounting software and its comparison with the software they have studied at school, then asking about what financial information can be generated from the software and how to prepare accounting information to read the results in easy to understand. The implication of this service activity is that it can provide awareness for participants to be skilled in using technology in preparing financial information and developing soft skills as prospective accountants in communicating this information to interested parties.</em></p><p><strong><em><br /></em></strong><em></em></p>

Author(s):  
Dini Wahjoe Hapsari

Every business people is required to make a financial report which is the accountability report of his business activities. Including a newly business people. They are required to prepare financial statements without being trapped in the complexity of the applicable accounting standards. These business people can arrange financial statements simply as long as they do not deviate from the applicable standards.To be able to manage financial statements, at the beginning of this business people must know the type of business, opportunities and challenges in the business world. When they understand their business position, they must make an analysis so that their business runs well. After finding new positions and business opportunities, business people can determine strategies in making financial statements so they are easy to use.Many business people today have not done business analysis and bookkeeping properly, so they do not have the required financial statements. This is due to the lack of understanding of business people how to manage financial reports in the business they are running.This community service activity provides training for business people at the Bina Mandiri Community Learning Center (PKBM) located on Jalan Tubagus Ismail No. 27 Bandung. The method used is to provide material, questions and answers and discussions that discuss the problems faced and suggestions for solutions. Provide financial report templates that can be used by participants. The activity was ended by filling out a questionnaire related to the activity which was the feedback of the activity. Based on the results of the questionnaire, it can be seen the achievements of the activities and expectations of the participants in the future.Training on the management of financial statements is very beneficial for participants, they become more aware of the importance of preparing financial reports and the function of financial statements. Participants hope there will be more training with different material tailored to the problems expressed.   Keywords—PKBM, financial statement


2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Rusman ◽  
Saluddin Al Cassany ◽  
Nurhayati

A student activity unit is a place for students to develop the talents, interests, expertise of each student, and the ability to socialize with the outside world. So, a high GPA will not guarantee that students will get success. However, the social skills that have been obtained in participating in UKM are the most valuable thing and at the same time are the key to the success of students in facing the outside world. MYOB accounting is an accounting software required by companies that are integrated (integrated software). In detail, the problem to be solved in this Community Service activity is whether through this training will be able to improve the ability of accounting SMEs in running Myob?. This community service activity is intended for SMEs to overcome their obstacles in preparing company financial reports. Activities that have been carried out are in the form of training on the use of accounting system simulation tools for SMEs with as many as 20 participants from UKM. The next activity is the implementation of simulation tools and mentoring activities are carried out. The evaluation results conclude that the Utilization Index of the tools assessed by UKM managers which are calculated using the usefulness index results in a range of IKP values ​​of 89 in the range b + 4c £IKP <a. IKP is at this interval, which means that UKM managers state that accounting simulation tools are very useful to be applied in UKM.


2020 ◽  
Vol 2 (1) ◽  
pp. 33-45
Author(s):  
Alhamidi Midi

The rapid development of technology makes it possible to get accurate and fast information. Boutiqe engaged in the clothing business is difficult to get accurate information on sales results due to data - sales results are still calculated manually, so Boutiqe financial information can not explain how much profit should be obtained. Weaknesses in getting accurate financial information then a computer-based information system was built that could store all sales data and produce more accurate financial reports. The information system built uses MYSQL as a data storage database.


2021 ◽  
Vol 3 (2) ◽  
pp. 129-142

This service aims to provide training related to financial reporting of non-profit oriented entities (EBNL) to the Radiyatan Mardiyah Foundation (YRM), Prumpung Tengah, East Jakarta based on the digital-based Interpretation of Financial Accounting Standards (ISAK). The problems faced by the YRM as a non-profit oriented entity (EBNL) are the newly established foundation and the preparation of financial reports based on accounting standards that have been made by the Indonesian Institute of Accountants (IAI) according to the needs of each entity. The limited understanding of the Foundation's management related to internal/external communication and financial reporting based on certain standards is an important thing to be facilitated by providing internal/external communication training for organizational strengthening and preparation of financial reports based on ISAK 35. In addition, the demands for rapid technological development have become focus of this service activity is to facilitate foundation management to make digital-based reports, so that financial reports can be made easily. The method of training and socialization activities is carried out with an online system due to the Covid 19 pandemic conditions. Training activities are carried out with pre-test stages, presentation of training materials, discussions and questions and answers. The pre-test results concluded that the foundation management mostly understood the simple financial statements but did not understand ISAK 35. The training focuses on explaining financial statements based on SAK 35. Furthermore, after the training is carried out socialization of web-based financial statements. The socialization of digital-based financial reports based on ISAK 35 was carried out to explain to the management, especially the finance and accounting divisions so that they understand how to record all transactions using the system built. There is limited time of the service activity then the continuation of this activity is to conduct assistance in the form of monitoring and evaluations of implementation ISAK 35 in YRM.


Author(s):  
Audrey M. Siahaan ◽  
Hesti Arwi Waruwu ◽  
Victor H. Sianipar ◽  
Oloan Simanjuntak

The use of the internet in the business world has influenced the traditional form of presenting corporate information. In addition, the rapid development of the internet creates new ways for companies to communicate with investors. Companies use the internet to report financial information to investors, known as Internet Financial Reporting (IFR). Disclosure of data on the company's website is a signal from the company to outside parties, one of which is reliable financial information and will reduce uncertainty about the company's prospects. This article examines the effect of firm size, profitability, liquidity, type of industry, leverage, auditor reputation, age of listing, level of public ownership, and level of foreign ownership on the probability of companies implementing Internet Financial Reporting (IFR). The data used in this study is secondary data in the form of data from non-financial companies listed on the Indonesia Stock Exchange. The conclusion that can draw from this article is that the variables of profitability, firm size, liquidity, type of industry, auditor reputation, foreign ownership, and public ownership have a positive and significant effect on financial reporting practices via the internet (Internet Financial Reporting). While the leverage variable, listing age, was not proven to substantially impact financial reporting practices via the internet (Internet Financial Reporting).


2020 ◽  
Vol 2 ◽  
pp. 66-71
Author(s):  
Nur Azlina ◽  
Taufeni Taufik ◽  
Sri Melisa Putri ◽  
M. Haykal Daditullah Indrapraja

This community service activity aims to 1) provide an understanding of accounting for MSME managers in order to improve MSME financial performance, 2) Improve skills in compiling financial reports according to SAK EMKM. The method used in community service activities is to use training methods for several MSME managers in Kampar Regency for selected UMKM. Regarding the procedures for preparing financial reports by visiting the target MSMEs one by one while continuing to implement the Covid-19 protocol. Community Service activities are carried out in September 2020, which starts at 08.00 WIB - finished. With this training, MSME managers can understand accounting and can prepare financial reports in accordance with Indonesian SAK EMKM. With the existence of financial reports prepared according to standards, it will be able to provide complete financial information for MSME managers, besides that it can also be used by managers as one of the requirements when they want to apply for a loan.


2021 ◽  
Vol 5 (1) ◽  
pp. 323
Author(s):  
Chairia Chairia ◽  
Jenni Veronika Br Ginting ◽  
Polin Ramles ◽  
Yolanda Sabrina

ABSTRAKKeberadaan UMKM memegang peranan penting dalam perekonomian, baik dalam menyerap tenaga kerja, menyumbang devisa maupun kontribusinya dalam menyumbang pendapatan daerah dalam bentuk pajak. Masalah yang dihadapi Usaha Mikro Kecil dan Menengah (UMKM) adalah kesulitan pemasaran, keterbatasan inovasi dan teknologi, khususnya keterbatasan menyusun pembukuan sederhana. Dengan adanya pelatihan pembukuan sederhana kepada para UMKM, memberikan kontribusi bagaimana menyusun pembukuan antara pemasukan dan pengeluaran, sehingga dapat mempermudah proses pencatatan arus kas dan kinerja yang diperoleh UMKM. Kegiatan pengabdian kepada masyarakat ini bertujuan agar pelaku usaha memahami dasar dan prosedur melakukan pencatatan dan pembukuan sederhana serta dapat membuat laporan keuangan.Metode yang dilakukan dalam PKM ini dengan workshop menggunakan alat bantu berupa laptop, smartphone, dan proyektor. Penyampaian materi dilakukan dengan ceramah, praktek langsung, tanya jawab dan diskusi. Pengabdian ini bertujuan memberikan pengetahuan dan keterampilan dasar untuk memberi motivasi dan semangat kepada pelaku UMKM untuk melakukan wirausaha, meningkatkan kreativitas dan inovasi para pelaku UMKM, dan memberi pengetahuan tentang pentingnya pencatatan transaksi keuangan melalui pembukuan sederhana. Berdasarkan pengamatan langsung, wawancara dan melakukan tanya jawab kepada para peserta selama kegiatan berlangsung, kegiatan pengabdian masyarakat ini memberikan hasil yaitu memberi motivasi dan semangat kepada pelaku UMKM untuk melakukan wirausaha, meningkatkan kreativitas dan inovasi para pelaku UMKM, dan memberi pengetahuan tentang pentingnya pencatatan transaksi keuangan melalui pembukuan sederhana. Kata kunci: UMKM; pembukuan sederhana; wirausaha; pelaku usaha; ekonomi ABSTRACTThe existence of UMKMs plays an important role in the economy, both in absorbing labor, contributing to foreign exchange and contributing to regional income in the form of taxes. The problems faced by Micro, Small and Medium Enterprises (UMKMs) are marketing difficulties, limitations of innovation and technology, in particular the limitations of compiling simple bookkeeping. With the existence of simple bookkeeping training for UMKMs, contributing to how to arrange bookkeeping between income and expenditure, so as to facilitate the process of recording cash flow and performance obtained by UMKMs. This community service activity aims to make business actors understand the basics and procedures for simple recording and bookkeeping and can make financial reports. The method carried out in this training is with workshops using tools such as laptops, smartphones, and projectors. Submission of material is done by lecture, direct practice, question and answer and discussion. This service aims to provide basic knowledge and skills to motivate and encourage UMKMs people to do entrepreneurship, increase creativity and innovation for UMKMs people, and provide knowledge about the importance of recording financial transactions through simple bookkeeping. In virtue of our direct observations, interviews and conducting questions and answers to the participants during the activity, this projects gave results are providing motivation and enthusiasm for UMKMs people to do entrepreneurship, increasing creativity and innovation of UMKMs people, and providing knowledge about the importance of recording financial transactions through simple bookkeeping. Keywords: UMKM; simple bookkeeping; entrepreneurs; business actors; economics


2021 ◽  
Vol 2 (2) ◽  
pp. 50-55
Author(s):  
Grida Saktian Laksito

The socialization of the love of saving is a form of community service, with the aim of helping elementary school students to increase their understanding of the importance of saving from an early age to SD Baiturrahman Tasikmalaya City. Saving in various perspectives is highly recommended because the habit of living extravagantly will only leave difficulties in the future, in accordance with the motto of saving money on a rich base. This method of community service activity begins with the preparation stage and field survey. This survey stage begins with direct discussions with the Principal of SD Baiturrahman Tasikmalaya City to identify student behavior in managing finances given by their parents as provisions at school, after knowing the behavior of students in managing their finances, the next activity will be carried out face to face using the method of delivering socialization materials with counseling techniques, questions and answers, quizzes, creations to make piggy banks, as well as by adding games. The results of this study are to provide knowledge of participants who are SD Baiturrahman Tasikmalaya City, where previously they were less enthusiastic in saving and getting used to living extravagantly. After participating in the socialization activity for liking to save, students are able to distinguish between necessities and wants, learn how to treat the two items and can apply saving behavior from an early age.


1996 ◽  
Vol 25 (1) ◽  
pp. 75-77
Author(s):  
Diann Jordan ◽  
Aisha Hawkins ◽  
Victoria C. Hubbard ◽  
Randall J. Miles

2021 ◽  
Vol 43 (1) ◽  
pp. 4-7
Author(s):  
Linda J. Johnston ◽  
Norma Gonzalez-Rojano ◽  
Kevin J. Wilkinson ◽  
Baoshan Xing

Abstract Nanotechnology has developed rapidly in the last two decades with significant effort focused on the development of nano-enabled materials with new or improved properties that offer solutions for current world challenges. The commercialization of products containing engineered nanomaterials (ENM) has progressed much more rapidly than the development of practical approaches to ensure their safe and sustainable use. The lack of adequate detection and characterization techniques and reproducible and validated methods for toxicological studies have been identified as major limitations. The rapid development of ENM of increasing complexity and diversity and concerns over the adequacy of existing regulations also contribute to safety concerns with these materials. The full potential of nanotechnology can only be realized when feasible, cost-effective strategies to ensure a safe-by-design approach, effective risk assessment approaches and appropriate regulatory guidelines are in place.


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