scholarly journals ANALISIS PENGENDALIAN INTERN SIKLUS PERSEDIAAN DAN PENGGUDANGAN PADA PT. SAPTA SARI TAMA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Yudhi Powa ◽  
Grace Nangoi ◽  
Stanley Kho Walandouw
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Physical Difference

PT. Sapta Sari Tama is a national company engaged in the distribution of medicines (pharmacy). Because there are quite a number of types of products and mobility in and out of goods so that the problems that are feared will occur, namely the physical difference between the inventory available in warehouse and the amount recorded in the inventory, loss or theft of goods stock, as a result, internal control of the inventory and warehousing cycles is needed so as not to occur fraud in carrying out the task. The purpose of this study was to determine whether the internal control of the inventory and warehousing cycles at PT. Sapta Sari Tama is sufficient. The method used in this study is a type of qualitative research presented in descriptive form. While data collection techniques are carried out by direct survey to PT. Sapta Sari Tama and interviewed several resource persons in the company. From the results of the study as a whole, internal control of the inventory and warehousing cycles is quite effective, where the company's management has implemented the concepts and principles of internal control. This is in accordance with the Regulation of Financial Accounting Standards (PSAK) No. 14 about inventory.Keywords : Analysis, Internal Control, Inventory, Warehousing, PSAK No. 14

scholarly journals PENYUSUNAN LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 45 (Studi Pada Masjid Al-Iman Bukit Tinggi)

2020 ◽  
Vol 4 (2) ◽  
pp. 23-27
Author(s):  
Reza Muhammad Rizqi ◽  
Nurfadliyah
Keyword(s):  
Data Collection ◽  
Cash Flow ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Report ◽  
Financial Position ◽  
Interpretive Approach ◽  
Analyze Data

This study aims to compile the financial statements of the Samsul Hidayah Mosque Moyo Village in accordance with the standards made by the Indonesian Accountants Association (IAI) namely Statement of Financial Accounting Standards (PSAK) No. 45. In this study, the authors analyzed the financial statements of the Samsul Hidayah Mosque with how to collect data, present data, analyze data, so as to produce conclusions about the actual picture, then compare with Statement of Financial Accounting Standards (PSAK) No.45. this type of research is qualitative with interpretive approach. The author uses data collection techniques through observation, interviews, and documentation to obtain relevant data. The results of this study indicate that the financial report of Al-Iman Bukit Tinggi Mosque is only a simple record of cash receipts and cash disbursements and the final balance of the mosque. However, the mosque management did not make an inventory of the assets owned by the mosque. The financial statements of Al-Iman Bukit Tinggi Mosque are not in accordance with the Statement of Financial Accounting Standards (PSAK) No.45 which consists of Financial Position Reports, Activity Reports, Cash Flow Statements, and Notes to Financial Statements

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 Profil Pengelolaan Keuangan Pada KUD Tut Wuri Handayani di Kabupaten Sanggau

2021 ◽  
Vol 2 ◽  
pp. 288-291
Author(s):  
Eggi Anugriansyah ◽  
Dewi Kurniati
Keyword(s):  
Data Collection ◽  
Qualitative Methods ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Reports ◽  
West Kalimantan ◽  
Cooperative Finance

Cooperatives For cooperatives in Indonesia, one of the biggest challenges is how the management can carry out financial management in the cooperative. Finance becomes the "blood" for every institution that deals with business because this is a measurable indicator and can be seen by every stakeholder, including cooperative members who, nota bene, are the parties who really pay attention to the financial aspects of their business. This research was conducted in Sanggau Regency, West Kalimantan Province with the research location in KUD Tut Wuri Handayani, Trimulya Village, Mukok District. The Data using qualitative methods with several data collection techniques such as observation, discussion interviews, and documentation. Cooperative financial management consists of sources of cooperative capital, cooperative financial reports, elements that require cooperative financial reports, objectives and the benefits of cooperative financial reports,the characteristics of cooperative financial reports and the concept of financial accounting standards for cooperatives. 

scholarly journals Analisis penerapan PSAK 23 tentang pendapatan jasa pasien Jaminan Kesehatan (JKN) menurut Standar Akuntansi Keuangan terhadap tarif Rumah Sakit Gunung Maria Tomohon

2020 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Anna Ina Wae Beribe ◽  
Jullie J. Sondakh
Keyword(s):  
Internal Control ◽  
Accounting Standards ◽  
Internal Controls ◽  
Financial Accounting ◽  
Main Principle ◽  
Revenue Recognition ◽  
Analysis Techniques ◽  
Hospital Revenue ◽  
The Government ◽  
Data Analysis Methods

Internal control is important for company operational, especially for cash receipts and disbursements. The effective internal control of cash receipts and disbursements can prevent and detect the misappropriation of cash. The purpose of this study is to examine the implementation of PSAK 23 at Mountain Marry Hospital regarding the recording, presentation, and recognition of hospital revenue that serves patients with the same actions but acknowledgment of payment of different rates between hospital rates and Indonesian-Case Based Groups (INACBG) rates, specifically for patients of the Implementing Agency Social Security (BPJS) Health. This research was conducted at Mountain Marry Hospital to analyze and to apply the recording, presentation, and recognition of income standards that exist at Mountain Marry Hospital by following PSAK 23 regarding revenues at different rates to carry out internal controls over revenue and expenditure procedures cash adequately. The main principle of internal control that needs to be considered is the separation of tasks between recording, storage, cash receipts should be deposited to the bank, all-cash disbursements should use checks except for small amounts of expenses. Cash is all cash in hand and funds deposited in banks in various forms such as deposits and checking accounts. Data analysis methods used in this research is descriptive methods with qualitative analysis techniques that are outlining, describing and comparing data. The findings show that the service number of JKN patients at Mountain Marry Hospital has reached 90.05% of JKN patients, so cash receipts at Mountain Marry Hospital have reached the government program to serve Jaminan Kesehatan Nasional (JKN) patients but based on research results the Mountain Marry Hospital has not recorded revenue recognition INACBG tariffs with JKN rates, by following the Statement of Financial Accounting Standards 23 because of differences in rates and are not sufficient to implement internal controls over cash receipts and disbursements procedures, especially for JKN patients.

scholarly journals Analysis of Zakat Accounting and the Role of the Internal Control System based on Financial Accounting Standards Guidelines (PSAK 109) Zakat Agency in Indonesia

2020 ◽  
Vol 12 (1) ◽  
pp. 192
Author(s):  
Hari Setiyawati
Keyword(s):  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Positive Effect

This research was carried out because of the phenomenon of the large potential of zakat in Indonesia and the large number of zakat funds that were corrupted due to unaccountable financial reporting. Many payers of zakat (muzakki) still do not believe in National Zakat Agency (BAZNAS), so zakat payments are often not made through the official of BAZNAS. This research was carried out through a survey which was designed to examine the accountability of financial reporting at the amil zakat and amil zakat institutions in Jakarta and Banten, related to internal control competencies and financial reporting accountability. The expected results of this study are an increase in the accountability of financial reporting by conducting sharia accounting training for staff in amil zakat and amil zakat institutions in Jakarta and Banten. The goal of this study is to contribute scientifically to the science of sharia accounting, specifically accounting for zakat, and to assist accounting departments in preparing financial statements. The results of this study state that compliance with the application of zakat accounting with Financial Accounting Standards Guidelines (PSAK 109) had no significant effect on financial reporting accountability, while the role of the internal control system had a significant positive effect on financial reporting accountability.

scholarly journals ANALISIS PELAKSANAAN SISTEM PENGENDALIAN INTERNAL PADA PROSEDUR PENERIMAAN DAN PENGELUARAN BARANG DI PT. UNISEM BATAM

2018 ◽  
Vol 1 (2) ◽  
pp. 183-193
Author(s):  
Rusda Irawati ◽  
Ardhila Kamalita Satri
Keyword(s):  
Qualitative Research ◽  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Data Entry ◽  
Snowball Sampling ◽  
L System ◽  
Internal Control System ◽  
System Acceptance ◽  
Data Collection Technique

This is a descriptive qualitative research that aims to find out about the internal control system at PT. Unisem Batam. This study uses 10 speakers, for the election of speaker / researcher informants using purposive sampling and snowball sampling. The data collection technique used is interview, documentation and observation.The results obtained from this study is that implementation of the Internal Contro l System Acceptance Procedure and Expending of Goods in PT. Unisem Batam have been effective, but still has weaknesses such as, there are a lot of mistakes made as not undergo the procedure expenditures properly, still found fault placement of goods, provision of part number, incorrecly data entry at the store, and the division of tasks is definitely on receiving section.

scholarly journals PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG MENURUT SAK ETAP PADA CV. TJIPTO PUTRA MANDIRI INDONESIA

2018 ◽  
Vol 20 (2) ◽  
pp. 124
Author(s):  
Herwin Budianto ◽  
Dian Ferriswara
Keyword(s):  
Internal Control ◽  
Case Study Research ◽  
Accounting Standards ◽  
Assessment Method ◽  
Spare Parts ◽  
Financial Accounting ◽  
Accurate Information ◽  
Accounting System ◽  
Public Accountability ◽  
Inventory Problem

The inventory problem is a problem always faced by decision makers in the production process, inventory recording is done to ensure the certainty that when needed these items are available.Companies engaged in trading and services need to make accounting records to determine the financial condition of the business.The need for accounting information of merchandise inventory is a very important part related to the inventory of merchandise. Due to the most frequent activity in order to achieve business smoothness. Accounting for merchandise inventory requires an inventory card which includes purchase invoices, sales invoices, proof of incoming goods, or outgoing goods relating to inventory.A good accounting system that is assessment of inventory will be a means to provide information that can be used in the evaluation of the company as well as a tool for good internal control. Companies are required to be able to apply the company's accounting policy well in order to provide accurate information for the smooth activity of the company. Therefore, the company must follow the Financial Accounting Standards (SAK), precisely the Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) formulated by the Indonesian Institute of Accountants (IAI) in 2009.The purpose of this study is to describe the determination of method of recording and valuation of goods inventory according to SAK ETAP applicable in Indonesia. The method used in this study is with a qualitative approach, the type of case study research, where the study was conducted on the company engaged in automotive retailing which has business activities trading, as a provider of various types of merchandise that sells the needs of spare parts four-wheeled vehicles and two wheels.The main activity is to buy merchandise to suppliers for resale to consumers without having to change the form of goods in order to gain profit.The inventory valuation method used in the FIFO (first in first out) / MPKP assessment method (first entry first exit). This method is used so as not to stock up on merchandise for too long so that the goods sold are worth selling goods. This method is in conformity with the Financial Accounting Standards of an Entity Without Public Accountability regarding inventory.The existence of information technology system (STI) so far is very helpful and simplify the process of recording and valuation of merchandise inventory on the CV. Tjipto Putra Mandiri Indonesia as well as the development of record keeping information system, hoping to be better systematically, effectively efficient and minimize any recording errors. Keyword: Method of Recording and Valuation of Inventory, SAK ETAP.

scholarly journals EVALUASI PERLAKUAN AKUNTANSI ATAS PIUTANG TAK TERTAGIH PADA PT. ANGKASA PURA I (PERSERO) CABANG MANADO

2020 ◽  
Vol 15 (3) ◽  
pp. 521
Author(s):  
Ribka Josevira Logor ◽  
Harijanto Sabijono ◽  
Stanly W. Alexander
Keyword(s):  
Qualitative Research ◽  
Data Processing ◽  
Research Methods ◽  
Evaluation Method ◽  
Accounting Standards ◽  
Qualitative Research Methods ◽  
Financial Accounting ◽  
Operating Profit ◽  
Processing Data

The Bad Debts is very influential on the decline in operating profit of the companyThis study aims to determine the presentation, recognition and measurement and disclosure of uncollectible receivables at PT. Angkasa Pura I (Persero) Manado Branch and conformity with PSAK 50, 55 and 60. This study uses qualitative research methods with descriptive methods. The evaluation method used is collecting data obtained through interviews and documentation, then analyzing the data and finally data processing data. The results of this study are receivables which are categorized into uncollectible receivables, namely receivables that have more than 6 months of maturity. The treatment of uncollectible receivables from PT. Angkasa Pura I (Persero) complies with Financial Accounting Standards namely PSAK 50, 55, and 60. The accounting treatment of uncollectible receivables must also be given special attention by companies to minimize uncollectible receivables.

scholarly journals ANALISIS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANG DAN PENERAPAN AKUNTANSI PADA PT. INDAHWATI SARI

2020 ◽  
Vol 2 (1) ◽  
pp. 16-31
Author(s):  
Luh Gede Kusuma Dewi ◽  
Ni Luh Putu Sandrya Dewi ◽  
Putu Ayu Kris Diantari Putri
Keyword(s):  
Control System ◽  
Inventory Management ◽  
Internal Control ◽  
Accounting Standards ◽  
Recording System ◽  
Financial Accounting ◽  
Large Company ◽  
Valuation Method ◽  
Internal Control System

Problems that often occur in companies is that inventory management must be optimal. Inventory is a very large company asset. So, control and application is very important. Therefore, internal control system must be implemented and carried out properly and effectively in order to avoid such mistakes or fraud. The purpose of this study was to determine the internal control of merchandise inventory and the application of its accounting at PT. Indahwati Sari. The method used is perpetual recording system. The valuation method used is FIFO, and Financial Accounting Standards (PSAK) NO.14 regarding inventory. The results are inventory internal control system at PT. Indahwati Sari is running quite effectively.

scholarly journals KESIAPAN UMKM TERHADAP IMPLEMENTASI SAK EMKM (STUDI UMKM DI KABUPATEN BLORA)

2018 ◽  
Vol 1 (2) ◽  
pp. 35
Author(s):  
Ahmad Sholikin ◽  
Ade Setiawan
Keyword(s):  
Qualitative Research ◽  
Economic Development ◽  
Data Reduction ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Data Presentation ◽  
Descriptive Qualitative

SMEs has an important role in economic development in Indonesia. In this development, SMEs has several obstacles. One of them is the preparation of financial statements that are not in accordance with accounting standards in Indonesia. SAK ETAP is a standard for SMEs in preparing financial statements. However, many studies have suggested that the majority of SMEs in Indonesia have not been able to implement SAK ETAP because the standard are too complex. Therefore DSAK IAI publishes new financial accounting standard for SMEs which is SAK EMKM effective on January 01, 2018. The new standard is intended to assist the needs in the preparation of financial statements. The result of this research shows the level the readiness of SMEs in implementing SAK EMKM. In conducting this research, the researcher used descriptive qualitative research. The researcher collects the data of this research from the interview and documentation. The analysis is dine by data reduction, data presentation, and conclusion. The results of this research shows that two SMEs in Blora Regency are not ready in applying SAK EMKM. The absence of SMEs have not done the preparation of financial statements.

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