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

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

IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v11i2.8045 ◽

2020 ◽

Vol 11 (2) ◽

pp. 123-132

Author(s):

Nimatul Ula ◽

Nawirah Nawirah

Keyword(s):

Qualitative Research ◽

Balance Sheet ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Online Data ◽

Financial Reports ◽

Financial Report ◽

Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

Download Full-text

ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.01.17131.2017 ◽

2017 ◽

Vol 12 (01) ◽

Author(s):

Marddyanto Dwi Saputra ◽

Jullie J. Sondakh ◽

Treesje Runtu

Keyword(s):

Decision Making ◽

Cash Flow ◽

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Public Accountability ◽

Financial Situation ◽

Chartered Accountants

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.

Download Full-text

EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46

MAKSIMUM ◽

10.26714/mki.7.1.2017.48-57 ◽

2019 ◽

Vol 7 (1) ◽

pp. 48

Author(s):

Ida Kristiana

Keyword(s):

Cash Flow ◽

Income Tax ◽

Accounting Standards ◽

Capital Budgeting ◽

Financial Statements ◽

Comparison Method ◽

Financial Accounting ◽

Financial Statement ◽

Financial Reports ◽

Unit Of Analysis

This purpose of this study to examine the presence or absence of securities caused by the convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This study also looks at the differences between financial reports that are not convergent compared with financial reportsthat are already convergent with IFRS This study used a comparison method between the statements presented in IFRS with the statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement of Financial Accounting Standards on income tax accounting as well as books and articles related to both. The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has a significant impact on the financial statements, especially on capital budgeting, because the tax will affect the calculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatementsKeywords: IFRS, PSAK, Financial Statement, Convergence

Download Full-text

ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA PT.MULTISARANA BAHTERAMANDIRI BERDASARKAN PSAK NO.1 DAN NO.2

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.8.4.25116.2013 ◽

2013 ◽

Vol 8 (4) ◽

Author(s):

Mizaco Ofayda Darmawan ◽

Agus Toni Poputra ◽

Winston Pontoh

Keyword(s):

Cash Flow ◽

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Theory And Practice ◽

Financial Accounting ◽

Financial Statement ◽

Financial Position ◽

Income Statement ◽

The Difference

Statement of Financial Accounting Standards (SFAS) number 1 and 2 states that financial statements should present fairly the financial position, financial performance, changes in equity and cash flow. Companies to implement SFAS correctly with the required disclosures in the Notes to the Financial Statements. Objects in this research is PT.Multisarana Bahteramandiri. The purpose of this study is to analyze the financial statement presentation PT.Multisarana Bahteramandiri under SFAS Number 1 and 2. The method used is descriptive analysis method is an analytical tool that compares two different aspects of theory and practice that need to be met in order to know the difference, as far as what the difference is. Results of the analysis of these data showed that PT.Multisarana Bahteraamandiri not fully implemented SFAS number 1 and 2 in the company's financial statement presentation. Because the company only present a statements of financial position, income statement, cash flow statement, as well as company-specific notes. The company also not disclose a statement of compliance with the Statement of Financial Accounting Standards (SFAS) number 1 and 2 in the notes to financial statements.

Download Full-text

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

BALANCE: Economic, Business, Management and Accounting Journal ◽

10.30651/blc.v16i1.2451 ◽

2019 ◽

Vol 16 (1) ◽

Author(s):

Jilma Dwi Ayu Ningtyas ◽

Nor Rahayu

Keyword(s):

Nonprofit Organizations ◽

Cash Flow ◽

Descriptive Analysis ◽

Balance Sheet ◽

Financial Statements ◽

Financial Reports ◽

Governmental Organizations ◽

Non Governmental Organizations ◽

Public Areas ◽

Cash Flow Statement

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

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 Kepatuhan Laporan Keuangan Koperasi Berdasarkan SAK ETAP

BIP's JURNAL BISNIS PERSPEKTIF ◽

10.37477/bip.v8i1.32 ◽

2016 ◽

Vol 8 (1) ◽

pp. 9-18

Author(s):

Nia Yuniarsih

Keyword(s):

Cash Flow ◽

Research Method ◽

Annual Report ◽

Descriptive Analysis ◽

Balance Sheet ◽

Sampling Technique ◽

Financial Statements ◽

Operational Definition ◽

Financial Statement ◽

Income Statement

The objective of this research is to describe the compliance annual report Koperasi Sekar Melati IBI Kota Surabaya with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Operational definition this research to measure compliance are components of Financial Statements, Recognition, Measurement, Balance Sheet Account’s, Income Statement Account’s, Statement of Equity Exchange Account’s, Cash Flow Statement Account’s. The research method using descriptive analysis. The sampling technique used documentation of the Annual Financial Statement of Koperasi Sekar Melati IBI Kota Surabaya ended year 2015. The results of this study indicate that the Financial Statements Koperasi Sekar Melati IBI Kota Surabaya still not comply with the SAK ETAP.

Download Full-text

REVIEW PENYUSUNAN LAPORAN KEUANGAN BERBASIS PSAK NO. 45 (STUDI KASUS PADA UNIVERSITAS MUHAMMADIYAH PONTIANAK)

Jurnal Akademi Akuntansi ◽

10.22219/jaa.v4i1.15045 ◽

2021 ◽

Vol 4 (1) ◽

Author(s):

Fuad Ramdhan Ryanto ◽

Laily Ramadhani

Keyword(s):

Cash Flow ◽

Research Method ◽

Balance Sheet ◽

Financial Statements ◽

Financial Statement ◽

Financial Reports ◽

Non Profit ◽

Balance Sheets ◽

Income Statement ◽

The University

The purpose of this study is to apply PSAK no. 45 Non-Profit Organization and compilation of financial reports at the Muhammadiyah Pontianak University. Financial statements, balance sheet and income statement are object of this analysis for the period September 2018 - August 2019. The research method used is descriptive qualitative. The analysis starts by reviewing the financial reports, examining the standards in PSAK, then compiling financial reports and classifying accounts according to PSAK no. 45 standard. The results showed that the University's financial statement is well system, record cash inflows and outflows clearly, has been report Income statement and balance sheets but for the posts, sequences, accounts valuation were not in accordance with PSAK no. 45 Non-Profit Organization. The university does not report cash flow statement and notes on financial statements.

Download Full-text

Pertanggung Jawaban Peraturan Standar Akuntansi Keuangan Nomor 45 Terhadap Laporan Keuangan Program Kerja Badan Musyawarah Keluarga Minang Kabau Provinsi Sumatera Selatan

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v3i1.746 ◽

2019 ◽

Vol 3 (1) ◽

pp. 27-34

Author(s):

Rika Fitri Ramayani

Keyword(s):

Qualitative Research ◽

Research Methods ◽

Research Design ◽

Cash Flow ◽

Financial Statements ◽

Qualitative Research Methods ◽

Qualitative Approach ◽

Financial Reports ◽

Financial Position ◽

Consultative Body

The situation and characteristics of the Minangkabau Family Consultative Body of the South Sumatra Province have work programs or activities. This appears related to the management of financial statements. This research in the research design used is descriptive qualitative approach. The purpose of using qualitative research methods is to disclose comparatively and in accounting for financial statements in accordance with the guideline PSAK No. 45. The results showed the weekly general cash report or transactions recorded manually in large books, and became the basis for making the budget realization report for the current year. Application of PSAK No. 45, will produce financial reports consisting of: Statements of Financial Position, Activity Reports, Cash Flow Statements and Notes to Financial Statements. The report has been presented in accordance with PSAK No. 45 of 2011. Conclusion, this standard looks more complicated but by applying this standard will produce more adequate financial statements. Keywords: PSAK Guideline Number 45, Financial Statements, Minang Kabau Family Consultative Body

Download Full-text

THE VALUE OF RESTATEMENT TO FRAUD PREDICTION

Journal of Business Economics and Management ◽

10.3846/jbem.2019.10489 ◽

2019 ◽

Vol 20 (6) ◽

pp. 1210-1237

Author(s):

Shi Qiu ◽

Hong-Qu He ◽

Yuan-sheng Luo

Keyword(s):

Balance Sheet ◽

Financial Statements ◽

Primary Objective ◽

Financial Statement ◽

Financial Statement Fraud ◽

Financial Reports ◽

Financial Report ◽

Financial Restatements ◽

Fraud Prediction ◽

Different Characteristics

A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies have restated their financial reports in China, and explore the implications of the content, severity and reasons for restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as fraudulent by regulators in China. Second, the following results also are revealed: (1) financial statements, except balance sheet restatements, provide insights into the revelation of fraudulent behaviors, (2) the severity of restatements is positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future fraud occurrences. These results imply that restatement announcements and their different characteristics provide important information for detecting financial statement fraud.

Download Full-text