scholarly journals ANALISIS LAPORAN KEUANGAN

2021 ◽  
Author(s):  
Nabila Rajab ◽  
israeni

Financial statements are an important tool to obtain information regarding the financial position and results achieved by the company. Financial statements are one of the most important sources of information for making economic decisions. Financial statement analysis includes the application of tools and techniques to financial statements and financial data in order to obtain measures and relationships that are useful in the decision-making process.

2020 ◽  
Vol 9 (1) ◽  
pp. 105-108
Author(s):  
Suraj Bhujel

It is believed that financial statements are the key documents for any organizations for the investment decision making. Investment decision making depends upon the quality information obtained by the various sources and it is concluded in this research which is based on the findings that financial statement plays a vital role in investment decision making and recommends that no investment decision should be taken without the consideration of a company’s financial statements.


2015 ◽  
Vol 18 (1) ◽  
pp. 61-79 ◽  
Author(s):  
Ana Ježovita

Abstract The objective of the conducted research includes examining importance of financial statements and financial statements analysis in business decision-making process. Conducted empirical research is focused on analysis of determining and evaluating the frequency of using accounting data and annual financial statements within the business decision-making process. According to obtained results, it can be concluded that more than 60% of examines frequently use accounting information and information available from annual financial statements within business decision-making process, and that they are familiar with methods of using technics of financial statements analysis for purposes of evaluating financial position and business efficiency.


Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 617
Author(s):  
Arya Febriadi ◽  
Syamwil Syamwil ◽  
Efni Cerya

The contribution of Small Medium Enterprises (SMEs) is very important in supporting the growth of the Indonesian economy. In the continuity of the business, surely good management is needed. Management should be able to prepare financial statements so the accounting information that contained within it can be beneficial to the business. This study aims to determine the benefits of accounting information for Small and Medium Enterprises (SMEs) in Padang city. This type of research is descriptive qualitative. Data collection was carried out by interviews with informants using guidelines for interviews and documentation. The informants in this study are three small and medium enterprises (SMEs) that already preparing financial statements consisting of statements of financial position and income statements. The results of the study showed that accounting information beneficial for SMEs assisting in decision making process and accountability. Keyword: acounting information, small medium enterprises (smes), financial statement


2018 ◽  
Vol 23 (1) ◽  
pp. 72-85
Author(s):  
Lasminisih ◽  
Emmy Indrayani

Company financial statement can be used to monitor the performance of a company. Financial statements are also used as a means for decision making so that the company can anticipate future plans. The purpose of this study was to find out the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Assets (ROA) on profit changes percentage of Banking Companies. The number of sample companies used in this study was 27 Banks listed in the Indonesia Stock Exchange with observation periods from 2007 to 2008. The method used in this study was multiple regression. The results of this study have indicated that CAR, LDR, and ROA gave significant effects on changes in Banks profit so that Banking Companies performances can be measured. Keywords: CAR, LDR, ROA, Profit


2001 ◽  
Vol 20 (1) ◽  
pp. 137-146 ◽  
Author(s):  
W. Robert Knechel ◽  
Jeff L. Payne

The process for providing accounting information to the public has not changed much in the last century even though the extent of disclosure has increased signifi-cantly. Sundem et al. (1996) suggest that the primary benefit of audited financial statements may not be decision usefulness but the discipline imposed by timely confirmation of previously available information. In general, the value of information from the audited financial statement will decline as the audit report lag (the time period between a company's fiscal year end and the date of the audit report) increases since competitively oriented users may obtain substitute sources of information. Furthermore, the literature on earnings quality and earnings management suggests that unexpected reporting delays may be associated with lower quality information. The purpose of this paper is to extend our understanding about the determinants of audit report lag using a proprietary database containing 226 audit engagements from an international public accounting firm. We examine three previously uninvestigated audit firm factors that potentially influence audit report lag and are controllable by the auditor: (1) incremental audit effort (e.g., hours), (2) the resource allocation of audit team effort measured by rank (partner, manager, or staff), and (3) the provision of nonaudit services (MAS and tax). The results indicate that incremental audit effort, the presence of contentious tax issues, and the use of less experienced audit staff are positively correlated with audit report lag. Further, audit report lag is decreased by the potential synergistic relationship between MAS and audit services.


2018 ◽  
Vol 51 (4) ◽  
pp. 361-373
Author(s):  
Anna Khakee

The suspense-filled attempted partial privatization of the Narva Power Plants in the neo-liberal darling Estonia involved a rich cast, from trade unions and local scientists, via Estonian courts and ombudsmen to international consulting firms, major global banks and the US government. More important, a detailed single case study on the democratic decision-making process in this privatization case makes it possible to go beyond common generalizations regarding the consequences of neo-liberalism for democratic processes. It shows that purported proponents of economic neo-liberalism such as the US government sometimes use their arguments to advance the narrow business interests of politically well-connected firms. Established private firms can behave in a more rent-seeking manner than publicly owned, ex-communist companies. Liberal economic principles of open competition and a level playing-field are at times used by actors in the democratic process to question top-down, opaque economic decisions.


2021 ◽  
Vol 2 (4) ◽  
pp. 1175-1183
Author(s):  
Fera Riske Anggita ◽  
Tommy Kuncara

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.


2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Saddeq Abdulshakour

The study aimed to know the effects of analysis of financial statements on financial decisions, and the degree of benefit from them, and to identify what financial statements, what is its importance for the institutions within the framework of the Kingdom's Vision 2030 of ideas and trends, and to identify the contribution of financial statement analysis to financial decision-making. The study was based on the descriptive and analytical approach, and the study population consisted of all financial decision makers. The study was based on a simple random method (70) of financial decision makers. The study was based on the questionnaire and consisted of the following axes (financial statements in companies, financial decision-making, the effects of analysis of financial statements on financial decision-making). The study came out with a number of results, the most important of which are: There is approval by the respondents to all paragraphs of the first axis "financial statements in companies", with a relative weight of 82.8%. There is an agreement by the respondents on all paragraphs of the second axis "making financial decisions in companies", with a relative weight of 81.3%. There is strong approval by the respondents on all paragraphs of the third axis "the effects of analysis of financial statements on financial decision-making", with a relative weight of 86.4%. The financial statements are a key tool to know the financial position of the company, so they must be accurate and reliable before being published by management. The lack of credibility in the financial statements leads to mistrust in the company by investors, and does not give them the possibility to diagnose and make sound decisions. In light of the previous results, the study recommended the following: • Organizing several forums, conferences and forums to clarify the mechanism of preparing the financial statements and how to analyze them, and the need to raise awareness of financial decision makers about the importance of financial statements in the financial decision-making process.


2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Marddyanto Dwi Saputra ◽  
Jullie J. Sondakh ◽  
Treesje Runtu

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.


2018 ◽  
Vol 8 (9) ◽  
pp. 1275-1306 ◽  
Author(s):  
Rosemary Hunter

The various feminist judgment projects (FJPs) have explored through the imagined rewriting of judgments a range of ways in which a feminist perspective may be applied to the practice of judging. But how do these imagined judgments compare to what actual feminist judges do? This article presents the results of the author’s empirical research to date on ‘real world’ feminist judging. Drawing on case study and interview data it explores the how, when and where of feminist judging, that is, the feminist resources, tools and techniques judges have drawn upon, the stages in the hearing and decision-making process at which these resources, tools and techniques have been deployed, and the areas of law in which they have been applied. The article goes on to consider observed and potential limits on feminist judicial practice, before drawing conclusions about the comparison between ‘real world’ feminist judging and the practices of FJPs. Los proyectos de sentencias feministas, a través de la reelaboración imaginaria de sentencias judiciales, han explorado multitud de vías en las que las perspectivas feministas se podrían aplicar a la práctica judicial. Pero ¿qué resulta de la comparación entre dichas sentencias y la práctica real de las juezas feministas? Este artículo presenta los resultados de la investigación empírica de la autora. Se analiza el cómo, el cuándo y el dónde de la labor judicial feminista, es decir, los recursos, herramientas y técnicas feministas que las juezas han utilizado, las fases de audiencia y toma de decisión en las que se han utilizado y las áreas del derecho en que se han aplicado. Además, se toman en consideración los límites observados y potenciales de la práctica judicial feminista, y se extraen conclusiones sobre la comparación entre la labor judicial feminista en el “mundo real” y la práctica de los proyectos de tribunales feministas.


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