scholarly journals EVALUASI PENYAJIAN LAPORAN KEUANGAN ORGANISASI NIRLABA DALAM KAITANNYA DENGAN PENERAPAN PSAK 45 (Studi Kasus pada Yayasan Panti Wredha GPIB Hanna)

2019 ◽  
Author(s):  
Gloria Ganisa ◽  
Aming Tirta
Keyword(s):  
Balance Sheet ◽  
Theoretical Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Non Profit ◽  
Clinic Foundation ◽  
Income Statement ◽  
Qualitative Descriptive

Increase of the number of non profit organization, such as political party, clinic, foundation et cetera makes the role of PSAK 45 becomes more important. To respond the society’s demand on transparency and public accountability of non profit organization, Ikatan Akuntansi Indonesia (IAI) has published PSAK 45 which regulates as to how the presentation of financial statements of private non-profit organization is to be made. The purposes of this research is to know the process of accounting in relation to presentation of financial statements of non profit organization and to know how far the presentation of financial statements follows PSAK 45.The method of analysis used in this research is qualitative descriptive which collects theoretical data to compare against the practice applied by Panti Wredha GPIB Hanna.The results of the research indicate that the financial statements of Panti Wredha GPIB Hanna does not follow PSAK 45, both process and presentation of financial statements. Financial reports presented by Panti Wredha GPIB Hanna just consist of three financial statements, such as balance sheet, income statement, and cash flow statement. The presentation of the financial reports of Panti Wredha GPIB Hanna are similar to that used by profit oriented organizations. Name of financial statements in Panti Wredha GPIB Hanna does not follow PSAK 45. Likewise, the classification of accounts does not follow PSAK 45, provided there are no distinction between unrestricted assets, temporary restriction, and permanent restriction. Liabilities and net assets are not classified properly as to whether included into unrestricted, temporary restriction, and permanent restriction either. Also for revenues are not classified in accordance with PSAK 45.Keywords: Non-profit Organization, PSAK 45, Financial Statements

scholarly journals Peranan Penyusunan Laporan Keuangan Dalam Penyajian Informasi Keuangan Pada BMT At-Taqwa Muhammadiyah Sumatera Barat

2020 ◽  
Vol 8 (1) ◽  
pp. 14
Author(s):  
Leli Wita Suwita
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Statement ◽  
Financial Reports ◽  
Income Statement ◽  
Corporate Entity ◽  
West Sumatra ◽  
And Performance

This study aims to analyze how the role of financial statement preparation is to find out information relating to the financial position and performance of a corporate entity which includes the realization of the budget report, balance sheet, cash flow statement, and reports on the financial statement notes. The research method used is a qualitative method that compares financial statements between 2016 and 2018. The financial statements presented by BMT At-Taqwa Muhammadiyah West Sumatra in the form of a balance sheet and income statement, where an increase in value from the reporting date of the current year with the previous year, of the report there are still shortcomings in the reporting. BMT At-Taqwa Muhammadiyah West Sumatra is recommended to make all financial reports needed by financial information from BMT At-Taqwa Muhhammadiyah West Sumatra.Keywords: Role; Financial Statements; Financial Information.

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

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.

scholarly journals Issues surrounding the classification of accounting information

2011 ◽  
Vol 12 (3) ◽  
pp. 353-369 ◽  
Author(s):  
Huibrecht Van der Poll ◽  
Daan Gouws
Keyword(s):  
Balance Sheet ◽  
Accounting Information ◽  
Financial Statements ◽  
Classification Theory ◽  
New Classification ◽  
Second Nature ◽  
Classification Framework ◽  
Income Statement ◽  
Current Classification

The act of classifying information created by accounting practices is ubiquitous in the accounting process; from recording to reporting, it has almost become second nature. The classification has to correspond to the requirements and demands of the changing environment in which it is practised. Evidence suggests that the current classification of items in financial statements is not keeping pace with the needs of users and the new financial constructs generated by the industry. This study addresses the issue of classification in two ways: by means of a critical analysis of classification theory and practices and by means of a questionnaire that was developed and sent to compilers and users of financial statements. A new classification framework for accounting information in the balance sheet and income statement is proposed.

scholarly journals IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019

2021 ◽  
Vol 4 (2) ◽  
pp. 160
Author(s):  
Bettynia Dwi Orparani ◽  
Yumniati Agustina
Keyword(s):  
Comparative Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Financial Position ◽  
Income Statement ◽  
Fixed Assets ◽  
The Difference ◽  
Descriptive Method

The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets

scholarly journals ANALISIS EFEKTIFITAS PROGRAM PINJAMAN DANA BERGULIR PADA UNIT PENGELOLA KEGIATAN (UPK) PNPM MANDIRI DI KECAMATAN MOJOWARNO KABUPATEN JOMBANG TAHUN 2014

2016 ◽  
Vol 3 (1) ◽  
pp. 192
Author(s):  
Agus Taufik H
Keyword(s):  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Income Statement ◽  
Instrument Measuring ◽  
Qualitative Descriptive

This study aims to analyze the effectiveness of activities revolving Unit Pengelola Kegiatan (UPK) Mojowarno subdistrict PNPM Mandiri in 2014. Indicators used to measure effectiveness is in the form of performance instrument measuring the ratio CCR, ROI, PAR, LAR.This type of research is qualitative descriptive. This study uses secondary data derived from the financial statements in the form of funds flow statement, balance sheet and income statement in 2014. The data was analyzed using a model of Miles and Huberman. Results of analysis of the effectiveness of the CGU districts Mojowarno 2014 indicate that the value CCR> 125% is equal to 219%, which means an effective, ROI figures show 26% are categorized as effective as> 10%, PAR is considered effective because the value obtained <10% is equal to 6 %, and LAR in the category are not effective because of ≥20%, ie by 21%.

scholarly journals PEMBERDAYAAN MASYARAKAT BERBASIS PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA KELOMPOK USAHA TANI PEMBIBITAN TANAMAN BUAH

2019 ◽  
Vol 5 (1) ◽  
pp. 23
Author(s):  
Indra Cahya Kusuma ◽  
Listio Wuryanto
Keyword(s):  
Balance Sheet ◽  
Fruit Trees ◽  
Financial Statements ◽  
Small Enterprises ◽  
Financial Reports ◽  
Counseling Training ◽  
Income Statement ◽  
Plant Nursery ◽  
The Cost ◽  
The City

Micro and Small Enterprises (MSE) engaged in agriculture, especially breeding / breeding of fruit trees in the City and District of Bogor, especially in the Nagrog Village, South Bogor District and Karacak Village, Leuwiliang District, are still relatively small. Breeding / nursery activities are generally carried out in groups and from generation to generation, with traditional management and simple seed breeding techniques. There are several obstacles faced by farmers, including; limited capital, lack of production facilities and infrastructure and not understanding Accounting, especially never registering and not knowing how to prepare financial statements. This activity aims to increase economic capacity through the preparation of simple financial reports for fruit nursery farmer groups. The method used is in the form of counseling, training, mentoring and strengthening with techniques for recording transactions into journals, calculating the cost of goods, income statement and statement of financial position / balance sheet. The results of the activity indicate a change in mindset and knowledge in accounting. The farmer group has been orderly recording and can calculate the profit or loss of fruit plant nursery business.

scholarly journals Laporan Keuangan untuk Menilai Kinerja Penjualan Perusahaan PT Ace Hardware Indonesia Tbk Tahun 2019-2020

2021 ◽  
Vol 4 (2) ◽  
pp. 370-382
Author(s):  
Ichwan Ichwan ◽  
Sri Agustin
Keyword(s):  
Operating Cost ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Sales Performance ◽  
Company Performance ◽  
Sales Growth ◽  
Financial Reports ◽  
Operating Profit ◽  
Income Statement

Financial reports are one source of information used by management to assess company performance through financial reports with one of the objectives of making decisions and producing quality decisions. The purpose of this study is to analyze and discuss financial statements to assess the company's sales performance. Companies that are assessed for the performance of their financial statements are PT. Ace Hardware Indonesia Tbk. The method used in this research is descriptive qualitative with secondary data sources. Data collection and analysis techniques used in this research are documentation techniques in the form of financial reports published through official accounts at https://corporate.acehardware.co.id/id /annual balance sheet and income statement for the years 2019-2020. The results of this study are that in 2019 sales growth displayed results that were in line with expectations, namely with an increase in sales of 12.5% ​​and SSG 5.5% same store sales growth. until it reaches the share with the highest price of Rp. 1,920 in July 2019. In 2020 In general, the Company's performance received a significant impact due to the Covid-19 pandemic. The Company experienced a decrease in sales of around 9.0%, which was caused by a decrease in the flow of visitors at the outlets and the number of transactions. On the other hand, operating profit also decreased by 30.0% because operating cost efficiency was not able to cover the decline in sales. Keywords: Financial Report, sales performance

scholarly journals Analisis Implementasi Aplikasi Accurate Pada PT MCG

2018 ◽  
Vol 12 (2) ◽  
pp. 133
Author(s):  
Dinny Irfani ◽  
Irawan Irawan ◽  
Nurmala Nurmala
Keyword(s):  
Qualitative Methods ◽  
Balance Sheet ◽  
Financial Statements ◽  
Final Report ◽  
Financial Reports ◽  
Financial Position ◽  
Income Statement

The purpose of this final report is to analyze the implementation of Accurate application on PT MCG. The data used include the reports produced by the Accurate application that is the income statement of PT MCG, and the output produced by Accurate application. The author uses qualitative methods to provide information about the menus contained in the application Accurate, and the menus in the application Accurate used PT MCG and its function for PT MCG. The Accurate application on PT MCG has deficiencies in the resulting financial reports. The Accurate application used by PT MCG only results in the income statement. The resulting profit and loss statement has not complied with the applicable regulations, since the income statement of PT MCG does not represent costs as one of the components of the income statement of the company. The use of Accurate application on PT MCG has not been optimal in the preparation of the company's financial statements in particular can not display the statement of financial position (balance sheet). The authors suggest that companies use the more comprehensive new version of the Accurate versiter application.

scholarly journals Penerapan SAK ETAP Dalam Penyusunan dan Penyajian Laporan Keuangan

2018 ◽  
Vol 6 (3) ◽  
pp. 217-226
Author(s):  
Rian Fauzi ◽  
Udi Pramiudi ◽  
Moermahadi Soerja Djanegara
Keyword(s):  
Cash Flow ◽  
Applied Research ◽  
Balance Sheet ◽  
Financial Statements ◽  
Research Results ◽  
Knowing How ◽  
Income Statement ◽  
Qualitative Descriptive ◽  
Retained Earnings ◽  
Descriptive Method

This research was conducted at the Toko Besi Sumber Baja Mandiri which is located at Jalan Raya Pangkalan 2 Kedung Halang, Bogor City. The purpose of this study was to find out how the process of preparing and presenting financial statements at the Toko Besi Sumber Baja Mandiri and knowing how the implementation of SAK ETAP regarding the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. This study uses a qualitative descriptive method in which the authors describe how the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri and how the implementation of SAK ETAP about the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. Research results show that the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri is very simple and the preparation and presentation of financial statements based on SAK ETAP at the Sumber Baja Mandiri iron shop if applied includes recording transactions into general journals, posting to general ledgers and presenting financial statements which consists of income statement and retained earnings, balance sheet, and cash flow statement.   Keywords: financial statements, SAK ETAP

scholarly journals ANALISIS LAPORAN KEUANGAN BANK SYARI’AH TERHADAP KEPUTUSAN NASABAH MEMILIH BANK

2020 ◽  
Vol 1 (4) ◽  
pp. 871-882
Author(s):  
Tentiyo Suharto
Keyword(s):  
Financial Reporting ◽  
Balance Sheet ◽  
Field Research ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Condition ◽  
Business Results ◽  
A Value ◽  
Income Statement ◽  
Quantitative Descriptive

Financial statements describe the financial condition and results of operations of a company or institution at a certain time or for a certain period of time. The types of financial statements commonly known are: balance sheet or income statement, or business results, cash flow statement, statement of changes in financial position. There are many errors and a lack of media information for analysts on financial reports so that financial reporting data can be manipulated and harm customers or consumers. This type of research is field research using a quantitative descriptive approach. From the research results, it can be seen that the consumer's decision to choose a bank in the high category is 3 people (11.11%) with a value of 52.12 and above. The sample that got the moderate category was 18 people (66.67%), namely the value ranged from 48.1 to 52.12 and the sample that got the low category was 6 people (22.22%), namely a value of 48.1 and below. So thus it can be concluded that the consumer's decision to choose a bank seen from its financial statements can be categorized as moderate.

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