scholarly journals Analisis Likuiditas Laporan Keuangan Perusahaan Dagang Dalam Zahir Accounting Versi 5.1

2020 ◽  
Vol 7 (1) ◽  
pp. 98-104
Author(s):  
M.L.Dian Ela Revita ◽  
Indah Ariyati
Keyword(s):  
Decision Making ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Decisions ◽  
Trading Company ◽  
Financial Condition ◽  
Managerial Decisions ◽  
Corporate Profits ◽  
A Company ◽  
Program Version

Abstack  Decision making is the most important thing in managing a company. Errors in decision making can result in losses, which in turn the company will suffer losses. Loss prevention is to conduct an analysis of financial statements in accordance with accounting principles. By analyzing the financial statements, management is expected to be able to assess the company's financial condition, so that it is easy to understand, so that the financial decisions made can be in accordance with the company's financial weaknesses and strengths. In microeconomics, one of the goals of a company is maximizing corporate profits. The use of Zahir Accounting Program version 5.1 can help the management of the Salsabila Mart Bekasi trading company in analyzing financial statements as a benchmark for decision making. The liquidity analysis obtained from the Zahir Accounting application calculation shows that Salsabila Mart Bekasi in June 2019 was able to settle short-term debt from current assets owned by the company. From all aspects of calculated liquidity, this shows that Salsabila Mart Bekasi is a highly liquid company, with an average liquidity yield Current Ratio: 36,639.41%; Qucik Ratio: 23,351.44% and Cash Ratio: 22,551.44%. Current assets are still far more than current liabilities that must be fulfilled during June. In this research the Zahir Accounting Version 5.1 application can help the company's internal and external parties obtain financial reports and analysis of financial statements as information used in making managerial decisions. Keywords: Liquidity Analysis, Financial Statements, Zahir Accounting 

PENGARUH CAR, LDR DAN ROA TERHADAP LABA PERUSAHAAN PERBANKAN TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 23 (1) ◽  
pp. 72-85
Author(s):  
Lasminisih ◽  
Emmy Indrayani
Keyword(s):  
Decision Making ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Financial Statement ◽  
Return On Assets ◽  
Capital Adequacy Ratio ◽  
A Company ◽  
Future Plans

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

scholarly journals ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA PT. SINAR GALESONG PRIMA DI MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wulan Mogontha ◽  
Grace B. Nangoi ◽  
Natalia Gerungai
Keyword(s):  
Decision Making ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Human Behavior ◽  
Accounting System ◽  
Behavioral Accounting ◽  
Trading Company ◽  
Behavioral Aspect ◽  
The Future ◽  
A Company

Accounting is information or, to be specific, accounting system. Accounting  System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.

scholarly journals Impact of financial statements for financial decision-making

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Saddeq Abdulshakour
Keyword(s):  
Decision Making ◽  
Relative Weight ◽  
Financial Statements ◽  
Decision Makers ◽  
Financial Statement ◽  
Financial Decisions ◽  
Financial Decision Making ◽  
Vision 2030 ◽  
Study Population ◽  
Financial Decision

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.

scholarly journals The Effect Of Good Corporate Government On Earning Management In Trading Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 12 (2) ◽  
pp. 104-112
Author(s):  
Annita Mahmudah
Keyword(s):  
Stock Exchange ◽  
Added Value ◽  
Earning Management ◽  
Financial Reports ◽  
Trading Company ◽  
A Company ◽  
Corporate Government

Trading company is a company that purely only sells products whoseproducts have been provided by suppliers or manufacturers with the aimof creating added value. Trading company financial reports must bereported annually. The company has the goal of increasing profits,therefore company leaders try to manage earnings. To achieve this,researchers conducted mini research on good corporate government andearning management. The result of this research is that GCG (GoodCorporate Governance) does not have a significant effect on earningmanagement

scholarly journals Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Soraya Soraya ◽  
Yani Riyani ◽  
Kartawati Mardiah ◽  
Susan Andriana ◽  
Rika Irawati ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Test Results ◽  
Financial Reports ◽  
Digital Era ◽  
Post Test ◽  
Service Activity ◽  
Accounting Report ◽  
Medium Enterprises ◽  
A Company

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training.  Keywords: MSME, Financial Statements, Lamikro

scholarly journals Pengaruh Kinerja Keuangan Terhadap Return Saham (Studi Pada Emiten Saham Syariah Sektor Manufaktur Yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2011-2012)

2015 ◽  
Vol 1 (7) ◽  
pp. 518
Author(s):  
Rizkary Roslianti ◽  
Leo Herlambang
Keyword(s):  
Decision Making ◽  
Stock Return ◽  
Secondary Data ◽  
Financial Statements ◽  
The Other ◽  
Decision Making Process ◽  
Return On Assets ◽  
Financial Reports ◽  
Significance Level ◽  
Equity Ratio

Islamic stocks is one of the most preffered investment type by Muslim investors. In the decision making process, the investors have to considered the financial reports and stock analysis. This study aims to investigate the effect of fundamental factors that represented by Return on Assets, Debt to Equity Ratio and Total Assets Turnover toward stock return.This study used a quantitative approach using secondary data, they are financial statements and stock return companies listed on Indeks Saham Syariah Indonesia years 2011-2012. This study used a significance level of 5%.Based on the regression analysis results, it indicates that Return on Assets variable has a very significant effect on the stock return. On the other hand, Debt to Equity Ratio variable and Total Assets Turnover variable do not have significant effect to the stock return. Simultaneously, Return on Assets, Debt to Equity Ratio and Total Assets Turnover have significant effect to stock return.

scholarly journals PENERAPAN PRINSIP PENGUNGKAPAN LENGKAP AKUN PIUTANG PERPAJAKAN PADA LAPORAN KEUANGAN PEMERINTAH PUSAT TA 2017-2019

2020 ◽  
Vol 15 (2) ◽  
pp. 125-152
Author(s):  
Imran Djunur
Keyword(s):  
Decision Making ◽  
Central Government ◽  
Complete Information ◽  
Financial Statements ◽  
Full Disclosure ◽  
Accounts Receivable ◽  
Financial Condition ◽  
Adequate Information ◽  
Disclosure Of Information ◽  
And Performance

In order to be widely used by users of financial statements, information related to tax receivable accounts in LKPP must meet the Full Disclosure Principle relate to assets, liabilities and equity either through faces or Notes to Financial Statements. Complete information will prevent users from misleading and improper decision making or opinions on the financial condition and performance of the central government. This study focuses on the disclosure of information on tax accounts receivable at LKPP because the account has significant value and gets the attention of LKPP users. Through this research, the writer will assess whether the information related to tax receivables in LKPP FY 2017 to 2019 meets the Full Disclosure Principle. To fulfill the principle, LKPP must disclose 9 adequate information related to tax receivable. The results of the analysis show that the disclosure of tax receivables in LKPP FY 2017 and LKPP FY 2018 don’t fulfill all the criteria, while LKPP FY 2019 only fulfill 1 criteria. There was no significant increase in the implementation of full disclosure principle of tax receivable within 3 years.  

ANALISIS PENYAJIAN LAPORAN KEUANGAN KOPERASI SIMPAN PINJAM GLOBAL MANDIRI BERDASARKAN PSAK ETAP DESA BEO KABUPATEN TALAUD

2021 ◽  
pp. 105-117
Author(s):  
Jelwin Laliwu ◽  
Tinneke Evie Meggy Sumual ◽  
Linda. A. O Tanor
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Condition ◽  
Savings And Loan

Penelitian ini bertujuan untuk mengetahui apakah laporan keuangan Koperasi Simpan Pinjam Global Mandiri telah sesuai dengan PSAK ETAP. Penelitian ini memiliki sebuah informasi mengenai bagaimana kondisi keuangan pada perusahaan, dan memiliki suatu tujuan yaitu untuk membantu pengguna dalam membuat sebuat keputusan. Hasil Analisis data dan pembahasan menunjukam bahwa Koperasi Simpan Pinjam Global Mandiri  belum sepenuhnya sesuai dengan PSAK ETAP, karena dari 6 Kategori yang terdiri dari Dasar pencatatan, Aset, Kewajiban, Ekuitas, Informasi yang disajikan, dan struktur terdapat 2 kategori yang tidak sesuai dengan ketentuan PSAK ETAP, yaitu tidak terdapatnya akun aset dan kewajiban pajak dan kesalahan dalam klasifikasi neraca.   Kata kunci : Analisis Laporan Keuangan Koperasi Simpan Pinjam Global Mandiri berdasarkan PSAK ETAP Abstrack This study aims to determine whether the financial statements of the Global Mandiri Savings and Loan Cooperative are in accordance with PSAK ETAP.This report has information about how the company’s financial condition is, and has a purpose, namely to assist users in making decisions. From the results of the research conducted, it truns out that the financial statements of independent global savings and loan cooperatives are not in accordance with the ETAP PSAK, because of the 7 groups presented there are not according to the reasons for not having an asset and liability account, also because they made an error when making a balance sheet classification.This research was conducted by taking documentation,conducting an interview and observation. Keywords : Anslysis of the financial reports of independent global savings and loan cooperative based on Etap accounts

scholarly journals ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI PT. SMARTFREN TELECOM TBK TAHUN 2017-2018

2020 ◽  
Vol 15 (2) ◽  
pp. 55
Author(s):  
Yana Aprilia Manuhutu ◽  
Herman Karamoy ◽  
Sintje Rondonuwu
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Reports ◽  
Economic Decisions ◽  
Use Of Resources ◽  
Operating Cash Flow ◽  
A Company ◽  
Telecommunications Companies

Financial statements are the final process in the accounting process that has an important role for measuring and evaluating the performance of a company. Companies in Indonesia, especially companies that go public are required to make financial reports every period. The financial statements have the purpose of providing information about the company's financial position, performance, and cash flow which is beneficial for most report users in order to make economic decisions and show management's stewardship for the use of resources entrusted to them. This study aims to determine, the results of the analysis of Liquidity Ratios, Solviabilities, Profitability, and Activities of the financial performance of companies listed on the Indonesia Stock Exchange (Study on PT. Smartfren Telcom Tbk 2017-2018). The analytical method used is descriptive qualitative analysis. The result of this study shows that the financial performance of PT. Smartfren Telecom.Tbk is not going well yet. This is seen through the results of an analysis which shows that the instability of the company's financial performance produced between 2017 and 2018. Telecommunications companies must further improve the company's performance by reducing the amount of debt and increasing operating cash flow

scholarly journals Using Beneish M-Score and Altman Z-Score models to detect financial fraud and company failure

2021 ◽  
Vol 69 (4) ◽  
pp. 20-29
Author(s):  
Snežana Knežević ◽  
Marko Špiler ◽  
Marko Milašinović ◽  
Aleksandra Mitrović ◽  
Stefan Milojević ◽  
...  
Keyword(s):  
Financial Reporting ◽  
Financial Distress ◽  
Stock Exchange ◽  
Financial Statements ◽  
Z Score ◽  
Fraudulent Financial Reporting ◽  
Financial Decisions ◽  
Score Model ◽  
A Company

Bankruptcy is a risk that any company can face, regardless of its size. The importance of predicting a company's bankruptcy for years before its development is enormous, and it is important for financial sustainability. Financial reporting is an important platform for making financial decisions of investors and creditors. In recent years, the frequency of false financial reporting by firms has increased and there are concerns about investors' confidence in capital market. Academics and industry experts adopt a variety of risk management techniques to detect fraudulent financial reporting. A case study was applied in this paper. Based on publicly available financial data (disclosed financial statements) of a domestic textile company for the period 2017-2020, whose shares are listed on the stock exchange, a survey was conducted based on the application of Altman's Z-Score model and Beneish M-Score model. Financial distress is an important criterion to monitor when assessing the likelihood of fraud reporting. When a company is operating poorly, there is a greater motivation to engage in fraudulent financial reporting. The findings show that the results differ according to the applied method in terms of identifying the possibility of bankruptcy and the possibility of fraud in the financial statements of the observed company. The results of the study can be important to investors, auditors, regulators, bankers, tax and other government bodies.

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