scholarly journals ANALISIS PENGAKUAN PENDAPATAN BUNGA ATAS PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK PERKREDITAN RAKYAT PRISMADANA

2015 ◽  
Vol 10 (4) ◽  
Author(s):  
Timothy Ray Korah ◽  
David Paul Elia Saerang ◽  
Heince Wokas
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Bank Lending ◽  
Financial Statements ◽  
Analysis Method ◽  
The Real ◽  
Financial Position ◽  
Interest Income ◽  
The Right ◽  
Cash Basis

The largest bank revenue is interest income from credit. In general, bank lending business and one of the most interest product.Therefore the recognition and measurement of the right to credit interest income must be relevant, accurate, and accounted for, so the financial statements truly on the real financial position. The research aims to determine how the accounting treatment of the recognition of interest income on PT.BPR PRISMA DANA is already in appropriate with the applicable accounting standards, The method used in this research is descriptive analysis method. The results of research conducted in PT.BPR PRISMA DANA, showed recognition of loan interest income using the accrual basis or more leads to the realization of the concept.Except for interest income on loans classified as problematic (nonperforming) is recognized when it is received (cash basis). Interest income using the effective interest annuity system is calculated based on the remaining principal.

scholarly journals ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH”

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Novita Melina Kumesan ◽  
Lintje Kalangi ◽  
Robert Lambey
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Financial Position ◽  
Government Accounting ◽  
Fixed Assets ◽  
Do So

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Balai Penyantunan Lanjut Usia (BPLU) “Senja Cerah”. The data used is the statement of financial position, the card inventory items, journal transactions, and notes to the financial statements. The method used is descriptive analysis method. The results showed BPLU “Senja Cerah” in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07, but BPLU “Senja Cerah” does not record depreciation of fixed assets owned so the treatment of depreciation of fixed assets is not in accordance with the PSAP 07. BPLU “Senja Cerah” are expected to do so that the carrying value of depreciation of fixed assets truth. Keywords :PSAP 07, Fixed Assets

scholarly journals Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

2020 ◽  
Vol 1 (3) ◽  
pp. 43-48
Author(s):  
Indayani B
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Straight Line ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

scholarly journals Analisis Perhitungan, Pencatatan, Penyetoran dan Pelaporan Pajak Penghasilan 21 Pada RS Vania Bogor Tahun 2015 - 2016

2019 ◽  
Vol 7 (2) ◽  
pp. 331-342
Author(s):  
Yudha Pratama Prihatono ◽  
Hadi Sutomo
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Analysis Method ◽  
West Java ◽  
Hospital Employees ◽  
Descriptive Approach ◽  
The Right ◽  
Research Show ◽  
Descriptive Qualitative

This research was conducted at Vania Bogor Hospital which is located at Jalan Siliwangi No.42, Sukasari, Bogor Timur, Kota Bogor, West Java 16142. The purpose of this study was to find out the Suitability of Calculation, Deposit and Reporting at Vania Bogor Hospital in 2015-2016 by Regulation The Director of Tax as stated in PER 32 / PJ / 2015 and PER 16 / PJ / 2016 and Knowing the Suitability of Recordings conducted by Vania Bogor Hospital with generally accepted Accounting Standards.              This research is a qualitative research with a descriptive approach. This method is used with the aim to answer and provide an overview of the analysis of calculation, recording, depositing and reporting PPh Article 21. The analysis method used by the writer is descriptive qualitative writing, which is an attempt to collect and compile a data, then analyze the data . Descriptive analysis is the data collected is in the form of numbers.              The results of the research show that the calculation, recording, depositing and reporting conducted by Vania Bogor Hospital is in accordance with the generally accepted tax regulations and accounting standards. However, there are some SPT for Correction Periods in Reporting that were carried out by Vania Bogor Hospital which was caused by being wrong in calculating the number of employees. For Vania Bogor Hospital employees who are responsible for Article 21 PPh, it is advisable to do the right calculation between the number of employees who are still working and the number of employees who are no longer working at Vania Bogor Hospital.

scholarly journals Reporting of right-to-use according to International Accounting standards Principles

2010 ◽  
Vol 58 (6) ◽  
pp. 523-532 ◽  
Author(s):  
Patrik Svoboda
Keyword(s):  
Public Interest ◽  
Accounting Standards ◽  
Financial Statements ◽  
International Accounting Standards ◽  
Financial Position ◽  
Fixed Part ◽  
The Subject ◽  
The Right ◽  
Lease Contracts ◽  
The Impact

The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally acceptable accounting treatment. Especially for entities that are the subject of public interest, it is being demanded that in view of space comparability operative leasing should be reported on the side of lessee in the statement on financial position, both on the liabilities side, as well as on the assets side. Some possible approaches to reporting these facts are analyzed in this paper. At first the attention was paid to the simple operational lease contracts with a fixed term lease – there were compared the impacts of this way of reporting with the impact of existing accounting solutions. Moreover, the attention was also paid to the complicated lease contracts, such contracts with an option to extend contract or leasing contracts in which rents are divided into a fixed part and a part constructed variable. There were evaluated the effects of different views on the reporting of these contracts, in particular the views of the IASB and the FASB. Many preparers of accounts, however, justifiably concerned that this solution is quite complicated and the entity would be unduly burdensome due to the benefits achieved. This problem could be even more pronounced for smaller entities for potential adjustments to standards for SMEs. Such entities are often against mere change over to the principle based on the transfer of risk and commissions connected with leasing.

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

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.

scholarly journals ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR BADAN DIKLAT PEMERINTAH PROVINSI SULAWESI UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Fresly Kornelius Engka ◽  
Jantje J. Tinangon ◽  
Heince R. N. Wokas
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Reliable Information ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Fixed Assets ◽  
Classification Recognition

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Kantor Badan DIKLAT Provinsi Sulawesi Utara. The method used is descriptive analysis method. The results showed Badan DIKLAT in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, depreciation record, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07,  but is need to know,  Badan DIKLAT use SIMDA application to record the depreciation fixed asset.Keywords : Aplication, Analysis, PSAP 07, Fixed Asset

scholarly journals ANALISIS LAPORAN KEUANGAN PADA PT. BPR KARTIKA MATUARI DI TOMOHON

2021 ◽  
pp. 109-115
Author(s):  
Konsela Tiwow ◽  
Tinneke Evie Meggy Sumual ◽  
Florence Moroki
Keyword(s):  
Banking Sector ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Working Capital ◽  
Report Analysis ◽  
The Right

Penelitian ini bertujuan untuk menganalisis laporan keuangan PT BPR Kartika Matuari Tomohon berdasarkan rasio CAR, LDR, ROA, dan BOPO dari tahun 2014-2018. Observasi merupakan teknik yang dipakai untuk pengumpulan data dengan mengamati laporan keuangan yang tahunan yang terdiri dari laporan atas laba rugi dan neraca. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan analisis rasio.. Hasil Penelitian ini menunjukkan bahwa analisis laporan keuangan PT BPR kartika Matuari Tomohon ditinjau dari analisis rasio CAR, LDR, ROA dan BOPO, selama periode 2014–2018. PT. BPR Kartika Matuari Di Tomohon  merupakan badan usaha yang bergerak di bidang perbankan. PT. BPR Kartika Matuari Di Tomohon  menggunakan informasi laporan keuangan, karena informasi ini sangat membantu pihak manajemen perusahaan terutama yang berhubungan dengan tujuan perusahaan dalam memberikan kredit bagi nasabah. Oleh karena itu agar pemakai laporan keuangan dapat menentukan modal usaha yang tepat maka informasi yang terkandung dalam laporan keuangan harus benar-benar diperhatikan.   KatanKuncin: Rasio Keuangan, Analisis Laporan Keuangan, BPR   Abstract This research aims to analyze the financial statements of PT BPR Kartika Matuari Tomohon based on the ratio of CAR, LDR, ROA, and BOPO from 2014-2018. Observation is a technique used for data collection by observing the annual financial statements consisting of statements on profit and loss and balance sheet. The method used in this research is descriptive analysis method and ratio analysis. The results of this study indicate that the analysis of the financial statements of PT BPR Kartika Matuari Tomohon in terms of the ratio analysis of CAR, LDR, ROA and BOPO, during the 2014–2018 period. PT. BPR Kartika Matuari Di Tomohon is a business entity engaged in the banking sector. PT. BPR Kartika Matuari in Tomohon uses financial statement information, because this information is very helpful for company management, especially those related to company objectives in providing credit to customers. Therefore, in order for users of financial statements to determine the right working capital, the information contained in the financial statements must be carefully considered.   Words Key : Financial Ratios, Report Analysis Finance, Rural Bank.    

scholarly journals Analisis Penyajian Laporan Keuangan Syariah Pada Baitul Mal Provinsi Aceh

2015 ◽  
Vol 2 (1) ◽  
pp. 82-91
Author(s):  
Bustamam Bustamam ◽  
Ridwan Ibrahim ◽  
Dedy Saputra
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Analysis Method ◽  
Financial Position ◽  
Object Based ◽  
Result Show ◽  
Existing Data

The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.

scholarly journals GOOD GOVERNANCE DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH: SUATU KAJIAN DI PEMERINTAH DAERAH PROVINSI JAMBI

2018 ◽  
Vol 2 (1) ◽  
pp. 175
Author(s):  
Masnun Masnun
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Government Accounting ◽  
Research Analysis

Good governance is essential and inseparable for every entity today. Good governance becomes one of the foundations in decision making for stakeholders to assess the performance of government both at the central and in the region. This study uses descriptive analysis method to see whether the implementation of good governance can be assessed in terms of quality of local government financial statements that have been audited by BPK and what is the cause of the lack of good governance of government finance. The analysis uses opinion data issued by the auditor on the Jambi Province government financial report and the results of the previous research analysis. Based on the analysis concluded that good governance can be assessed by looking at the quality of local government financial statements (LKPD) as measured from the auditor's opinion. While the lack of good governance of local government finances due to the low quality of human resources in local government and the application of government accounting standards that have not been maximized.Key words : Good governance,  Local government financial statements

scholarly journals Strategi Kampanye Gubernur Basuki Tjahaja Purnama-Djarot Saiful Hidayat Dalam Menghadapi Pilkada Dki Jakarta 2017

2018 ◽  
Vol 10 (2) ◽  
pp. 142
Author(s):  
Rahmadya Putra Nugraha ◽  
Anastasya Christy Puspitasari
Keyword(s):  
Social Construction ◽  
Descriptive Analysis ◽  
Social Reality ◽  
Social Situation ◽  
Analysis Method ◽  
Campaign Strategy ◽  
The Real ◽  
Qualitative Descriptive ◽  
Gubernatorial Election ◽  
Selection Of

The selection of the 2017 DKI Jakarta governor was attended by 3 candidates, including the pair Agus Harimurti - Sylviana Murni, the pair Basuki Tjahaja Purnama - Djarot Saiful Hidayat and the couple Anies Baswedan - Sandiaga Uno. Basuki Tjahaj Purnama - Djarot Saiful Hidayat is a pair of incumbent governors who again competed in this gubernatorial election. The researcher focused on research to find out how the strategy used by the incumbent governor pair in facing the 2017 DKI Jakarta gubernatorial election. In this case, the author uses the Constructivist paradigm, namely, the truth of a social reality seen as a result of social construction, and the truth of a social reality is relative. The type of research used is descriptive, which describes a social situation as it is by using a qualitative descriptive analysis method. Based on this research regarding the campaign strategy of Basuki Tjahaja Purnama - Djarot Saiful Hidayat in facing the gubernatorial election, the researchers concluded that the pair Basuki Tjahaja Purnama - Djarot Saiful Hidayat possessed and re-demonstrated the real program that was directly felt by the community and also maximized the entire media to socialize their upcoming programs. Pemilihan gubernur DKI Jakarta 2017 diikuti oleh 3 pasangan calon antara lain pasangan Agus Harimurti – Sylviana Murni, Basuki Tjahaja Purnama – Djarot Saiful Hidayat dan Anies Baswedan – Sandiaga Uno. Pasangan Basuki Tjahaj Purnama – Djarot Saiful Hidayat adalah pasangan gubernur petahana yang kembali bersaing dalam pemilihan gubernur ini. Peneliti memfokuskan penelitian untuk mengetahui bagaimana strategi yang digunakan oleh pasangan gubernur petahana dalam menghadapi pemilihan gubernur DKI Jakarta 2017 ini. Dalam hal ini, penulis menggunakan paradigma Konstruktivis yaitu,  kebenaran suatu realitas sosial dilihat sebagai hasil konstruksi sosial, dan kebenaran suatu realitas sosial bersifat relatif.  Tipe penelitian yang digunakan dalam penelitian yaitu deskriptif, yang menggambarkan suatu keadaan sosial secara apa adanya dengan menggunakan metode analisis deskriptif kualitatif. Berdasarkan penelitian ini mengenai strategi kampanye Basuki Tjahaja Purnama – Djarot Saiful Hidayat dalam menghadapi pemilihan gubernur, maka peneliti membuat kesimpulan bahwa pasangan Basuki Tjahaja Purnama - Djarot Saiful Hidayat memiliki dan menunjukkan kembali program nyata yang sudah dirasakan langsung oleh masyarakat dan juga pasangan ini memaksimalkan seluruh media untuk mensosialisasikan program mereka yang akan datang.

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