The Coaching Assistance of Preparing of Financial Statements based on SAK EMKM Integrated [Asistensi Pembinaan Penyusunan Laporan Keuangan Berbasis SAK EMKM yang Terintegrasi]

The board of Indonesia Accounting Standard published SAK EMKM for effective per 1 January 2018. It is becoming the framework in preparing financial statements based EMKM. Its purpose is addressed to perpetrators of SMEs in order to be more comprehensive to prepare independently financial statements so the access to obtain the finance is easier. A workshop was conducted for 2 days in this community service. The perpetrators of SMEs did the practice of preparing statements based on business transaction integrated with tax reporting. The subject of training consisted of 27 SMEs distributed at South Sulawesi. In this training, academics, practitioners, and member of the Indonesia Accountant Institute were involved. After it finished, the process of guidance was conducted so subjects can be evaluated in preparing financial statemens. One of the subjects of the evaluation was UKM Hidayat with its business of Abon Telor. In its financial statements, income and financial position statement were prepared.

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

JURNAL ABDIKARYASAKTI ◽

10.25105/ja.v1i1.8884 ◽

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

ABSTRAKTujuan 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. 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. 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. Kata Kunci: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal ABSTRACTThe 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. 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. 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. Keywords: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity

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PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR

JURNAL ABDIKARYASAKTI ◽

10.25105/ja.v1i1.8938 ◽

2021 ◽

Vol 1 (1) ◽

pp. 31

Author(s):

Etty Murwaningsari ◽

Sofie Sofie ◽

Sistya Rachmawati ◽

Fatik Rahayu

Keyword(s):

Community Service ◽

Financial Management ◽

Financial Statements ◽

Financial Statement ◽

Basic Knowledge ◽

Non Profit ◽

Counseling Training ◽

Financial Position ◽

Service Activity ◽

The Subject

Abstract:This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3. Basic concept of preparing Financial Statements including activity statement, statement of financial position, and cash flow statement. 4. Practise for identifying transaction, preparing cash journal, posting to general ledger, and preparing trial balance. 5. This community service activity is a suistanable training program, with objective to give the participants competences in preparing Financial Statements of their school at the end of the program. Methods used in this community service activity are counseling, training, and mentoring presented by community service activity team. Discussion sessions with participants guided by the mentor and held in Zoom Meeting. Questionnaire in Google Form platform is used to gather feedback from participants. The evaluation results for this community service activity, both during the session and through questionnaire, shows that participants are satisfied with the program and the purpose of this community service activity is achieved where participants got the benefits in knowledge, understanding, and skills related to Financial Management and Financial Statements in school. Also, participants are able to apply transaction identification, journalized, prepared general ledger and trial balance.

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PENDAMPINGAN PENINGKATAN KUALITAS PELAPORAN PERPAJAKAN DAN LAPORAN KEUANGAN PADA KOPERASI INSAN MANDIRI

DEDIKASI PKM ◽

10.32493/dedikasipkm.v1i1.6057 ◽

2020 ◽

Vol 1 (1) ◽

pp. 67

Author(s):

Indah Pertiwi ◽

Yulyanah Yulyanah ◽

Rezi Eka Putra ◽

Sukarno Sukarno ◽

Hidayatul Mu’Arifin

Keyword(s):

Community Service ◽

Financial Statements ◽

Cooperative Management ◽

Financial Reports ◽

Tax Reporting

The purpose of Community Service (PKM) is to find out how to understand cooperatives in independent human cooperatives and understand how to make financial reports in independent human cooperatives. From the results of community service that has been carried out in cooperatives of independent people to understand about cooperative tax for cooperative management, this has not been maximally related to the non-registration of all employees in NPWP. And in the process of payment and tax reporting on the cooperative. In addition, in the preparation of cooperative financial statements are still manual and not systematically so that it is not effective and efficient.Keywords: Cooperatives, Taxes, Financial Statements

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Implementation of Accounting Standard on Small and Medium-Sized Entities (SMEs)

GATR Global Journal of Business Social Sciences Review - GATR Global Journal of Business and Social Science Review (GJBSSR) Vol.7(1) Jan-Mar 2019 ◽

10.35609/gjbssr.2016.4.4(8) ◽

2016 ◽

Vol 4 (4) ◽

pp. 68-78

Author(s):

Hendrian Hendrian ◽

Rini Dwiyani Hadiwidjaja

Keyword(s):

Economic Growth ◽

Accounting Standards ◽

Financial Statements ◽

Cash Flows ◽

Accounting Standard ◽

Financial Report ◽

Business Units ◽

The Subject ◽

Private Entity

Objective - Small- and medium-sized entities (SMEs) have an important role in economic growth. SMEs are a key source of employment and economic growth in Indonesia. Unfortunately, the growth of SMEs is not accompanied by the implementation of accounting and reporting, in accordance with applicable of Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP). SAK-ETAP is a self-contained of accounting standard for many transactions and events that a small or medium-sized entity or a private entity that is not publicly accountable may face. This research aims to analyse the implementation of Indonesian Accounting Standard for Non-Publicly-Accountable Entities on SMEs. Methodology/Technique - This research was conducted with the approach of surveys and field observations. The collection of data through surveys using questionnaires, direct observation and interviews according to respondents' experiences. Unit of analysis in this study is organizational or business unit. Its mean, that this study uses the organization as the subject to conclude the process of identification, implementation and evaluation Indonesian Accounting Standards for Non-Publicly-Accountable Entities or SMEs. Findings The results of this study showed that only a small percentage of SMEs that have used SAK-ETAP as a guide in the preparation of the accounting and financial statements. This contrasts with the important role of SMEs in GDP of almost 58%. For that is very necessary the role of related institutions in supporting the development of SMEs in Indonesia, particularly in the financial statements standard. The majority of SMEs just recording to identify the transaction and recording the amount of revenue. Primary problem faced was the lack of their knowledge of SAK-ETAP and the competence of accounting staff were less. Novelty This financial report is a major concern, as the financial statements providing financial information, financial performance, and cash flows of business units. If there are weaknesses in recording in the financial statements of SMEs it becomes a challenge for an institution that is competent to fix it. Socialization and guidance of SAK-ETAP are needed and more intensive to SMEs in Indonesia. Type of Paper Empirical Keywords Accounting Standard, small- and medium-entities (SMEs), SAK-ETAP, Indonesia.

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Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java

Shirkah Journal of Economics and Business ◽

10.22515/shirkah.v1i3.89 ◽

2016 ◽

Vol 1 (3) ◽

pp. 339

Author(s):

Henny Triyana Hasibuan

Keyword(s):

Cash Flow ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Accounting Standard ◽

Financial Position ◽

Management Organization

Abstract Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS). This research was conducted on several Zakat Management Organization (OPZ) in Malang, East Java. This research aims to analyze the consistency of the PSAK application in some OPZ in Malang in accordance with Statement of Financial Accounting Standards (PSAK) No. 109. As a result, this research finds that some OPZ in Malang do not prepare financial statements in accordance with PSAK 109. The financial statements of the OPZ is reported only in the form of income statements and distribution funds, while excluding such statements as financial position, changes in funds, changes in assets, cash flow and remarks to the financial statements. This research give a salient contribution of analyzing the implementation of zakat, infaq and sadaqah in Indonesia. KeywordsPSAK No.109, Indonesian Accountant Association (IAI), zakat, infaq, sadaqah

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Reporting of right-to-use according to International Accounting standards Principles

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis ◽

10.11118/actaun201058060523 ◽

2010 ◽

Vol 58 (6) ◽

pp. 523-532 ◽

Cited By ~ 1

Author(s):

Patrik Svoboda

Keyword(s):

Public Interest ◽

Accounting Standards ◽

Financial Statements ◽

International Accounting Standards ◽

Financial Position ◽

Fixed Part ◽

The Subject ◽

The Right ◽

Lease Contracts ◽

The Impact

The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally acceptable accounting treatment. Especially for entities that are the subject of public interest, it is being demanded that in view of space comparability operative leasing should be reported on the side of lessee in the statement on financial position, both on the liabilities side, as well as on the assets side. Some possible approaches to reporting these facts are analyzed in this paper. At first the attention was paid to the simple operational lease contracts with a fixed term lease – there were compared the impacts of this way of reporting with the impact of existing accounting solutions. Moreover, the attention was also paid to the complicated lease contracts, such contracts with an option to extend contract or leasing contracts in which rents are divided into a fixed part and a part constructed variable. There were evaluated the effects of different views on the reporting of these contracts, in particular the views of the IASB and the FASB. Many preparers of accounts, however, justifiably concerned that this solution is quite complicated and the entity would be unduly burdensome due to the benefits achieved. This problem could be even more pronounced for smaller entities for potential adjustments to standards for SMEs. Such entities are often against mere change over to the principle based on the transfer of risk and commissions connected with leasing.

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Perhitungan Laba Rugi Model Bagi Hasil Usaha Peternakan Sapi pada Bumdes Banna Lhokseumawe

Dinamisia Jurnal Pengabdian Kepada Masyarakat ◽

10.31849/dinamisia.v5i2.5319 ◽

2021 ◽

Vol 5 (2) ◽

pp. 450-457

Author(s):

Dasmi Husin ◽

Hilmi ◽

Azhar

Keyword(s):

Community Service ◽

Financial Statements ◽

Profit Sharing ◽

Accounting Standard ◽

Financial Reports ◽

Standard Format ◽

Direct Demonstration ◽

Income Statement ◽

Service Activity ◽

Owned Company

This community service activity was carried out at Bumdes (village community owned company) of Banna in Paya Punteut Village, Muara Dua District - Lhokseumawe, Aceh. This village-owned company is known to be engaged in cattle fattening. The motivation and enthusiasm to develop from the management of BUMDes Banna is very high, but the managerial ability of Bumdes management is still very limited. Bumdes, who were expected to grow forward, turned out to be suffering from many problems. One of the problems is when the profit sharing is not proportional. The operating costs incurred are not appropriate. Livestock care work is given to a group of people on the condition that Bumdes bears all operational costs. Profit sharing is based on the revenue sharing system where Bumdes gets a 40% portion of the sales of cows. The service method used in the dedication of the application of science and technology is a participatory method, namely by making continuous observations, speeches, and direct demonstration (demonstration) methods. This activity is capacity building assistance for six months. The focus is on strengthening productivity and management such as compiling financial reports, business visibility, and strengthening archives management. The results of community service activities indicate that the profit sharing system has not fully met the standard accounting standard format, especially in the preparation of the income statement. In order for Bumdes to no longer feel that it is making a profit, but in fact it is a loss, the formulation of the AD-ART (regulation of company village) needs to be revised with the approval of Bumdes stakeholders through village meetings. Furthermore, the preparation of financial statements must be based on applicable accounting standards.

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

SHARE SHaring - Action - REflection ◽

10.9744/share.6.1.28-31 ◽

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.

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Kualitas Pelayanan Masyarakat di Kecamatan Bontobahari Kabupaten Bulukumba

Publik (Jurnal Ilmu Administrasi) ◽

10.31314/pjia.7.2.123-128.2018 ◽

2019 ◽

Vol 7 (2) ◽

pp. 123

Author(s):

Andi Risma Jaya

Keyword(s):

Community Service ◽

Human Life ◽

Primary Data ◽

Community Members ◽

South Sulawesi ◽

Data Source ◽

The Subject ◽

Data Collection Technique ◽

Depth Interviews

This study aims to determine the quality of community service in Bontobahari District, Bulukumba Regency, South Sulawesi Province. The method used is descriptive method in order to describe the condition of the subject / object of the researcher based on the facts of the field. The primary data source is obtained from structural officials, officers who are directly faced with the application program users. The data collection technique is done through in-depth interviews, observations, questionnaires and documentation. Based on the results of the research, the quality of community service in Bontobahari Subdistrict is quite good, the procedure that must be followed is quite simple, but there are still some community members who find it difficult to prepare the files. The requirements and completion of the incoming file and meeting our immediate requirements are never postponed. The condition of the facilities and infrastructure of services that are clean, neat and orderly so that they can provide comfort to the recipients of the service. The presence of a technology and and information system in human life today can no longer be circumvented and even its presence is a necessity. Penelitian ini bertujuan adalah Untuk mengetahui kualitas pelayanan masyarakat di Kecamatan Bontobahari Kabupaten Bulukumba Provinsi Sulawesi Selatan. Metode yang digunakan metode deskriptif agar dapat mendeskripsikan keadaan subyek/obyek peneliti berdasarkan fakta-fakta lapangan. Sumber data primer didapat dari pejabat struktural. Teknik pengumpulan datanya dilakukan melalui wawancara mendalam, observasi, kuesioner dan dokumentasi.Berdasarkan hasil penelitiaan Kualitas pelayanan masyarakat di Kecamatan Bontobahari sudah cukup baik,Prosedur yang harus dijalani cukup sederhana, namun masih ada beberapa anggota masyarakat merasa kesulitan menyiapkan berkas-berkasnya. Persyaratan dan penyelesaikan berkas yang masuk dan memenuhi persyaratan langsung kami proses tidak pernah menunda-menunda. Kondisi sarana dan prasarana pelayanan yang bersih, rapi dan teratur sehingga dapat memberikan rasa nyaman kepada penerima pelayanan. Kehadiran sistem teknologi dan dan informasi dalam kehidupan manusia saat ini tidak dapat lagi dielakan bahkan kehadirannya sudah merupakan kebutuhan.

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Analisis Penyajian Laporan Keuangan Syariah Pada Baitul Mal Provinsi Aceh

Jurnal Dinamika Akuntansi dan Bisnis ◽

10.24815/jdab.v2i1.3620 ◽

2015 ◽

Vol 2 (1) ◽

pp. 82-91

Author(s):

Bustamam Bustamam ◽

Ridwan Ibrahim ◽

Dedy Saputra

Keyword(s):

Qualitative Research ◽

Descriptive Analysis ◽

Financial Statements ◽

Position Statement ◽

Financial Statement ◽

Analysis Method ◽

Financial Position ◽

Object Based ◽

Result Show ◽

Existing Data

The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.

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