scholarly journals Mengelola Laporan Keuangan Para Pelaku Usaha Pada PKBM Bina Mandiri Bandung

2019 ◽  
Vol 3 ◽  
Author(s):  
Dini Wahjoe Hapsari
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Business World ◽  
Financial Report ◽  
Business People ◽  
Community Learning Center ◽  
Business Opportunities ◽  
Questions And Answers ◽  
Service Activity

Every business people is required to make a financial report which is the accountability report of his business activities. Including a newly business people. They are required to prepare financial statements without being trapped in the complexity of the applicable accounting standards. These business people can arrange financial statements simply as long as they do not deviate from the applicable standards.To be able to manage financial statements, at the beginning of this business people must know the type of business, opportunities and challenges in the business world. When they understand their business position, they must make an analysis so that their business runs well. After finding new positions and business opportunities, business people can determine strategies in making financial statements so they are easy to use.Many business people today have not done business analysis and bookkeeping properly, so they do not have the required financial statements. This is due to the lack of understanding of business people how to manage financial reports in the business they are running.This community service activity provides training for business people at the Bina Mandiri Community Learning Center (PKBM) located on Jalan Tubagus Ismail No. 27 Bandung. The method used is to provide material, questions and answers and discussions that discuss the problems faced and suggestions for solutions. Provide financial report templates that can be used by participants. The activity was ended by filling out a questionnaire related to the activity which was the feedback of the activity. Based on the results of the questionnaire, it can be seen the achievements of the activities and expectations of the participants in the future.Training on the management of financial statements is very beneficial for participants, they become more aware of the importance of preparing financial reports and the function of financial statements. Participants hope there will be more training with different material tailored to the problems expressed.   Keywords—PKBM, financial statement

scholarly journals Development Based on Cloud Accounting as Accountant Reconciliation Media on Collage

2020 ◽  
Vol 1 (2) ◽  
pp. 185-196
Author(s):  
Alexander Williams ◽  
Ellen Dolan
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Data Matching ◽  
Academic Activities ◽  
Excellent Service ◽  
Long Time ◽  
Reconciliation Process

 In the process of academic activities, has staff that are structured in an organizational structure to provide excellent service. With the aim of succeeding all activities that are running, and having their respective functional duties, one of them is the head of finance. The head of finance is obliged to report all income and expenses that are needed by collages. Where the financial statements are reported monthly to top management such as the Director of Perguruan Tinggi Raharja The financial report can be said to be accurate if it has passed the final process of reconciliation. Reconciliation is an adjustment of the balance between bank balances and transaction data that we have. There are 8 (eight) financial statement processes until finally Reconciliation is carried out. However, the flow of the reconciliation process can be said to be still semi-conventional and lack the use of existing technology. In this study, 3 (three) problems were identified regarding the reconciliation process which had an impact on the accuracy of financial statements. Where in the reconciliation process accountants enter payment data input and data matching manually so that it requires a long time in the balance balance amount. With financial reports that are faster and more accurate, of course the work can be assessed as effective and efficient according to the time specified. The use of cloud accounting in the reconciliation process is expected to better assist accountants in real terms. So that in the process of reconciliation the accountant gets a financial report that is accurate and effective and efficient in time. This research is of course motivated by accountants in reconciliation activities that are still manually at College. Problems like this, with the use of cloud accounting in financial reports, are a new breakthrough for Perguruan Tinggi Raharja. By conducting 5 (five) literature reviews on reconciliation and cloud accounting to help the performance of accountants in obtaining financial reports. The final result of this study is the implementation of a cloud accounting system at collages in reconciliation activities by accountants.

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

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.

scholarly journals THE VALUE OF RESTATEMENT TO FRAUD PREDICTION

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.

scholarly journals Penggunaan Microsoft Excel Dalam Penyusunan Laporan Keuangan Untuk Meningkatkan Kualitas Informasi Laporan Keuangan

2020 ◽  
Vol 4 (1) ◽  
pp. 035-047
Author(s):  
Triandi . ◽  
Marina Agustin
Keyword(s):  
Financial Statements ◽  
Daily Basis ◽  
Financial Statement ◽  
Managerial Decision ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Conditions ◽  
User Friendly ◽  
Qualitative Characteristics

Compiling a financial reportis important because through this statement both external and internal parties may acquire informations about the firm’s financial conditions and its performance. These informations can then be used to make managerial decision for the sake of the firm’s future.   Building an accounting program corresponding to the company’s specific needs can be very expensive and time consuming, not to mention the trials and errors along the way. It takes great efforts to finally come up with ideal accounting program. To solve this issue, Microsoft Excel application provides affordable, simple, fast and accountable accounting program. The aim of this research are to investigate a proper qualitative characteristics of a financial report, to maximize the function of Microsoft Excel application in smaller firms for the purpose of providing a financial statement. The results show that Excel can enchance the informations contained in CV Inovasi Infinita’s financial statements. This application helps with its fast, accurate, complete, user friendly and details. Thus the owner can easily analyse each transaction on the daily basis. The application helps contributing in providing better financial reports.

scholarly journals DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS

2021 ◽  
Vol 5 (1) ◽  
pp. 35-46
Author(s):  
Joseph Tangon ◽  
Merry Ligia Sael ◽  
Ririn Fadilah Baso
Keyword(s):  
Qualitative Method ◽  
Financial Statements ◽  
Business Owners ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position ◽  
Microsoft Access ◽  
Income Statement ◽  
Descriptive Approach

Abstract The purpose of this study was to design existing financial reports using applications that are easier, faster, more complete, accurate, and timely in presenting financial statement information. This research was conducted at the Kost Katto 2 Kec. Mapanget, Manado. The data obtained from the author's interviews with business owners and employees. The research method used was a qualitative method with a descriptive approach. Data collection was carried out by means of observation, interviews, and literature study.The results showed that in preparing financial reports based on SAK EMKM using Microsoft Access, all difficulties and problems faced in preparing financial reports could be resolved. This arrangement was based on the accounting cycle by preparing the required forecast tables, after which it can input transactions and can see the results of the financial statement design in the form of an income statement, a statement of financial position, and notes to financial statements. The recommendation from the results of this study is that Kost Katto 2 should make bookkeeping reports in accordance with existing standards and make financial reports using the Microsoft Access application program designed based on SAK EMKM  Keywords: Application design, financial report, SAK EMKM

scholarly journals The Influence of Decision-Making Quality on Perceptions of Foreign Grant Accountability

2021 ◽  
Vol 2 (9) ◽  
Author(s):  
Nisfatul Izzah
Keyword(s):  
Qualitative Method ◽  
Global Fund ◽  
Financial Statements ◽  
Financial Statement ◽  
Intangible Asset ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Financial Benefits

The Indonesian government and several other non-profit organizations have received many foreign grants, one of which is the Global Fund AIDS Tuberculosis and Malaria (GFATM) grant. As an institution that receives a Sub Recipient TB Care of ‘Aisyiyah East Java grant, it has an absolute obligation to account for the funds received, one of which is an accountable financial report. However, achieving accountability is not easy, you have to go through a long process with strict terms and conditions from donors. Because this sometimes makes institutions and even providers of financial reports such as accountants feel bored and accountability is increasingly difficult to realize. Factors of human resources, tasks and the environment are the benchmarks for an accountant of foreign grants to have a strong view of the perception of accountability. The purpose of this study is to determine the perception of accountants in assessing financial statement accountability as an expense or an asset. This study uses a qualitative method with an emphasis on interviews. The results of the study show that the accountability of financial statements is considered an intangible asset because apart from the benefits of funds for the beneficiaries of the grant, there are also non-financial benefits for the implementers of the grant, including the financial staff. The finance staff not only benefited from intangible wealth in improving the quality of the accounting field, but also gained a general understanding of TB health and extensive networking with various sectors.

scholarly journals Pelatihan Laporan Keuangan UMKM Berbasis Handphone di Pusat Perkampungan Budaya Betawi Setu Babakan

2020 ◽  
Vol 2 (1) ◽  
pp. 60-69
Author(s):  
Tyahya Whisnu Hendratni ◽  
Mulyadi
Keyword(s):  
Problem Solving ◽  
Community Service ◽  
Financial Statements ◽  
Previous Experience ◽  
Integrated Process ◽  
Communication Tool ◽  
Administrative System ◽  
Financial Reports ◽  
Business World ◽  
Financial Report

The development of technology and information is so rapid bringing changes in the business world today. Technology is a very complex and integrated process because it involves procedures, ideas to provide analysis of a problem, problem solving, and evaluating to achieve a certain goal. For SMEs, an orderly presentation of financial statements is very necessary because based on previous experience many transactions per day are not recorded. The administrative system for recording the financial statements of MSMEs is mostly still manual so there are still many MSME actors who do not have financial reports in running their businesses. Therefore, our community service team of FEB-UP is assisting MSMEs at Betawi Setu Babakan Cultural Village Center in the form of MSME-Based Mobile Financial Report Training. Where Mobile is a communication tool that can be used in preparing financial statements.

scholarly journals Implementasi Pelaporan Keuangan Berbasis Digital di Yayasan Radiyatan Mardiyah Prumpung Jakarta Timur

2021 ◽  
Vol 3 (2) ◽  
pp. 129-142
Keyword(s):  
Financial Reporting ◽  
Technological Development ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Reports ◽  
Non Profit ◽  
External Communication ◽  
Training Materials ◽  
Questions And Answers ◽  
Service Activity

This service aims to provide training related to financial reporting of non-profit oriented entities (EBNL) to the Radiyatan Mardiyah Foundation (YRM), Prumpung Tengah, East Jakarta based on the digital-based Interpretation of Financial Accounting Standards (ISAK). The problems faced by the YRM as a non-profit oriented entity (EBNL) are the newly established foundation and the preparation of financial reports based on accounting standards that have been made by the Indonesian Institute of Accountants (IAI) according to the needs of each entity. The limited understanding of the Foundation's management related to internal/external communication and financial reporting based on certain standards is an important thing to be facilitated by providing internal/external communication training for organizational strengthening and preparation of financial reports based on ISAK 35. In addition, the demands for rapid technological development have become focus of this service activity is to facilitate foundation management to make digital-based reports, so that financial reports can be made easily. The method of training and socialization activities is carried out with an online system due to the Covid 19 pandemic conditions. Training activities are carried out with pre-test stages, presentation of training materials, discussions and questions and answers. The pre-test results concluded that the foundation management mostly understood the simple financial statements but did not understand ISAK 35. The training focuses on explaining financial statements based on SAK 35. Furthermore, after the training is carried out socialization of web-based financial statements. The socialization of digital-based financial reports based on ISAK 35 was carried out to explain to the management, especially the finance and accounting divisions so that they understand how to record all transactions using the system built. There is limited time of the service activity then the continuation of this activity is to conduct assistance in the form of monitoring and evaluations of implementation ISAK 35 in YRM.

scholarly journals ANALISIS LAPORAN KEUANGAN DI ERA DIGITAL

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Devica Pratiwi
Keyword(s):  
Rapid Development ◽  
Financial Information ◽  
School Students ◽  
Financial Reports ◽  
Business World ◽  
Computer Lab ◽  
Effective Strategies ◽  
Questions And Answers ◽  
Service Activity ◽  
Accounting Software

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><strong><em> </em></strong></p><p><em> </em><em>               The rapid development of technology and increasingly high business competition poses a challenge for business people to always be quick and responsive to changes in order to decide on effective strategies to survive in the increasingly tight business world of the industrial world. In the world of accounting, a growing issue of the role of accountants will be replaced by technology. There was a shift in the function of the accountant from working manually to digitization in preparing financial reports and analysis based on the financial information generated. This service activity was carried out on March 16, 2020 in the computer lab room of Bunda Mulia University which consisted of Atisa Dipamkara Tangerang Vocational School students. The event took place from 09.00 - 11.00 starting with the introduction of accounting software, namely Accurate, the available tools and how to operate Accurate to produce financial reports quickly and accurately. Then the explanation is continued by reading the results of the financial statements to determine the merits of the company's performance in a certain period. The results of this activity can be seen from the enthusiasm of the participants with a discussion of questions and answers regarding accounting software and its comparison with the software they have studied at school, then asking about what financial information can be generated from the software and how to prepare accounting information to read the results in easy to understand. The implication of this service activity is that it can provide awareness for participants to be skilled in using technology in preparing financial information and developing soft skills as prospective accountants in communicating this information to interested parties.</em></p><p><strong><em><br /></em></strong><em></em></p>

scholarly journals Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Menuju Desa Mandiri (Gabungan Kelompok Tani Torong Makmur Kota Batu)

2021 ◽  
Vol 4 (1) ◽  
pp. 571-577
Author(s):  
Novitasari Agus Saputri ◽  
Ike Arisanti
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Tax Rate ◽  
Financial Report ◽  
The Future

The purpose of this service is to provide training and assistance to partners related to the preparation of financial reports at Gapoktan Torong Makmur so that in the future determining the appropriate tax rate. The method we use is training and mentoring. The output that will be produced is in the form of a financial report. So that prior to the existence of financial statement assistance, it had not been prepared in accordance with accounting standards, then after the assistance in financial statements was in accordance with generally accepted accounting standards.  

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