ANALISIS TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA EMKM CV. M’ARS STUDIO

One indicator that can be done to support the development of an increase in the national economy is through the Micro, Small and Medium Enterprises (EMKM). This study aims to find out about the implementation of financial reporting practices at CV. M’ars Studio, know the statement of financial position at the end of the period (balance sheet), find out the income statement during the period, knowing notes to financial statements during the period, based on EMKM SAK ETAP. The object of the research is the implementation of the EMKM Financial Accounting Standards CV. M’ars Studio. This type of research is qualitative and uses descriptive qualitative methods used in this study are primary data which is data obtained through interviews conducted by researchers on owners and administrators and through direct observation on CV. M’ars Studio besides that, secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. Secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. The results of this study indicate that there are several EMKM IFRS elements that have not been implemented by CV. M’ars Studio. Statement of financial position at the end of the period (balance sheet), which is still simple so the implementation is quite good, the income statement is almost in line with the standard so that the implementation made is good, and notes to financial statements at CV. M’ars Studio have not been implemented. There are major obstacles faced in implementing SAK EMKM, namely the lack of information to the entity regarding IFRDs that apply specifically to MSMEs.

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ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN (Studi Kasus UD. Dwi Putra Surabaya)

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v3i02.3180 ◽

2018 ◽

Vol 3 (02) ◽

Author(s):

Lailatul Robiah ◽

Jianto B. Amiranto

Keyword(s):

Qualitative Method ◽

Balance Sheet ◽

Accounting Standards ◽

Secondary Data ◽

Financial Statements ◽

Financial Accounting ◽

Financial Report ◽

Financial Position ◽

Income Statement ◽

Secondary Data Sources

ABSTRACTThe financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra. This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP

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ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK ( SAK ETAP) TERHADAP LAPORAN KEUANGAN (Studi Kasus UD. Dwi Putra Surabaya)

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v2i01.3151 ◽

2017 ◽

Vol 2 (01) ◽

Author(s):

Lailatul Robiah ◽

Jianto B. Amiranto

Keyword(s):

Qualitative Method ◽

Balance Sheet ◽

Accounting Standards ◽

Secondary Data ◽

Financial Statements ◽

Financial Accounting ◽

Financial Report ◽

Financial Position ◽

Income Statement ◽

Secondary Data Sources

ABSTRACTThe financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP

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IPTEKS NILAI WAKTU UANG DAN IMPLIKASI PENCATATAN AKUNTANSI

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.3.2.2019.24007 ◽

2019 ◽

Vol 3 (2) ◽

Author(s):

Novi Swandari Budiarso

Keyword(s):

Interest Rate ◽

Balance Sheet ◽

Financial Statements ◽

Cash Flows ◽

Time Value Of Money ◽

Time Value ◽

Financial Position ◽

Income Statement ◽

Statement Of Cash Flows ◽

Value Of Money

Most of general public and firms know about money and its value but do not have better understanding how the money creates its own value relates to interest rate. Another side, most of firms still not realize that the time value of money has an impact on accounting recording and its reporting in financial statements, such as statement of financial position (balance sheet), income statement, and statement of cash flows.

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A New Approach for Proper Reporting of Pension Benefit Obligations in the Financial Statements of “Old Funds” for Professionals

International Business Research ◽

10.5539/ibr.v13n8p117 ◽

2020 ◽

Vol 13 (8) ◽

pp. 117

Author(s):

Carla Morrone ◽

Maria Teresa Bianchi ◽

Anna Attias

Keyword(s):

Financial Reporting ◽

Balance Sheet ◽

Financial Statements ◽

Pension Benefit ◽

New Approach ◽

Income Statement ◽

Pension Liabilities

In this paper, we focus on the disclosure of pension liabilities for entities referred to in Italian Legislative Decree 30 June 1994 no. 509 (also called “old funds” for professionals), which is crucial for a suitable communication. After illustrating the limits of current statutory financial statements’ in relation to the information they provide on pension benefit obligations, we propose three potential solutions to bridge the gap. Each of these proposals helps ensure the completeness and clarity of financial reporting and improves upon the informational capacity and quality of disclosure. In our opinion, one of these approaches, in particular, would be preferred because of its ease of adoption. Indeed, the disclosure in the explanatory notes allows for the quantification of pension benefit obligations, and hence a more proper evaluation of entities in the medium/long- term, with no impact on annual economic-financial results as reported in the balance sheet and the income statement.

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Horse Vet, LLC: Transaction Analysis and Statement of Cash Flows Preparation (Option 1)

Darden Business Publishing Cases ◽

10.1108/case.darden.2016.000157 ◽

2017 ◽

pp. 1-12

Author(s):

Mark E. Haskins

Keyword(s):

Financial Reporting ◽

Balance Sheet ◽

Financial Statements ◽

Cash Flows ◽

Financial Statement ◽

Balance Sheets ◽

Income Statement ◽

Transaction Analysis ◽

Business Events ◽

Statement Of Cash Flows

This case pertains to the foundational underpinnings of the accounting process and the statement of cash flows. In Part I, students are presented with 23 business events that they must evaluate for recording in the financial records. Part II requires students to prepare a 2012 statement of cash flows using the information presented in the company's 2011 and 2012 year-end balance sheets along with its 2012 income statement. In Part III, students must rely on a 2011 balance sheet and a 2011 statement of cash flows to work backward to derive the 2010 year-end balance sheet. There are two versions of this case: Option 1 and Option 2. The Option 2 case is a bit more challenging than the Option 1 case. Instructors should use Option 2 if they feel students are well grounded in their understanding of financial statement relationships and the customary financial reporting of a typical set of business events. Both cases reinforce students' learning related to the accounting process and the connectivity between the financial statements. Please note that only one version of the case should be used due to the existence of some overlap between the two.

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FINANCIAL REPORTING IN 1920: THE CASE OF INDUSTRIAL COMPANIES

Accounting Historians Journal ◽

10.2308/0148-4184.37.1.53 ◽

2010 ◽

Vol 37 (1) ◽

pp. 53-90 ◽

Cited By ~ 1

Author(s):

Jeffrey J. Archambault ◽

Marie E. Archambault

Keyword(s):

Corporate Governance ◽

Financial Reporting ◽

Balance Sheet ◽

Financial Statements ◽

Economic Factors ◽

Amount Of Information ◽

Industrial Companies ◽

Income Statement ◽

Significant Factors

This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the amount of disclosure within the statement to report). All factors are shown to influence significantly the decision to report both a balance sheet and an income statement and the amount of information to report in a balance sheet. The decision regarding the amount of information to report in an income statement is only influenced by corporate-governance and operating factors.

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Conceptual Framework For Preparation Of Sharia Financial Statements For Micro Small And Medium Enterprises

10.31227/osf.io/v49px ◽

2019 ◽

Author(s):

Syafrida Hani

Keyword(s):

Small And Medium Enterprises ◽

Balance Sheet ◽

Value Added ◽

Financial Statements ◽

Financial Report ◽

Strategic Research ◽

Grant Program ◽

Income Statement ◽

Medium Enterprises ◽

Research Grant

This paper is part of a research on the model of Islamic financial report preparation that will be useful for SMEs in reporting the performance of their business. Financed by Kemenristek Dikti in national institutional strategic research grant program. Describe the methods and concepts used to build the framework for the preparation of Islamic financial statements for SMEs. The method used in developing Sharia financial report model using modification of Islamic corporate report concept, shariah value added statement and format of financial report offered by Triyuwono is Statement of Commitment on Tawhid, which means commitment of dhikr, The Balance Sheet is called the Statement of Allah’s Amanah, while the income statement is called the Statement of Allah’s Rahmah

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

Jurnal Ilmiah Akuntansi Rahmaniyah ◽

10.51877/jiar.v4i2.198 ◽

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

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RANCANGAN PENERAPAN SAK EMKM DENGAN APLIKASI AKUNTANSI UKM PADA BODY GYM FITNESS CENTER MALANG

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v11i1.7072 ◽

2020 ◽

Vol 11 (1) ◽

pp. 17

Author(s):

Getar Dana Sentosa ◽

Zuraidah Zuraidah

Keyword(s):

Financial Reporting ◽

Research Method ◽

Balance Sheet ◽

Financial Statements ◽

The Body ◽

Research Subjects ◽

Accounting Standard ◽

Fitness Center ◽

Data Presentation ◽

Income Statement

SAK EMKM is the financial accounting standards for an entity that classified as MSMEs and to facilitate business owners to prepare financial statements. One of the MSMEs is the Body Gym Fitness Center located in Sawojajar of Malang City is still recording transactions in the form of daily reports and monthly reports. The solution that is expected in the preparation of financial statements is the existence of software that allows MSMEs owners to compile financial statements even if they do not understand accounting. The research method used is descriptive qualitative. The research site is the Body Gym Fitness Center addressed at H7/D27 Danau Jonge Street, Sawojajar, Malang. Research subjects are the manager and cashier of the fitness center. Observations, interviews, and documentations are used as data collection techniques. Data reduction, data presentation, and conclusion drawing are used as data analysis methods.The results of this research are: income statement and balance sheet statement. Notes on financial statements are still compiled in manual way. There are two obstacles faced by the Body Gym Fitness Center to compile the financial statements: a) lack of understanding on financial Reporting, b) the absence of human resources who able to compile financial statements according to SAK EMKM.

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

BISNIS : Jurnal Bisnis dan Manajemen Islam ◽

10.21043/bisnis.v3i1.1484 ◽

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%.

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