scholarly journals ANAISIS PERLAKUAN AKUNTANSI TRANSAKSI ASURANSI SYARIAH TERHADAP PSAK 108 PADA PT BUMIPUTERA MUDA SYARIAH CABANG SERANG

2020 ◽  
Vol 6 (1) ◽  
pp. 35
Author(s):  
Hendrieta Hendrieta ◽  
Virlia Virlia
Keyword(s):  
Direct Observation ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Insurance Company ◽  
Financial Reports ◽  
The Public ◽  
Islamic Insurance

The accounting records regarding sharia insurance transactions with PSAK 108 have the objective to produce accurate, reliable and relevant financial reports. With the existence of financial statements in accordance with applicable accounting standards, the financial statements are expected to make the reference for the public to be confident and increasingly feel secure with the Islamic insurance company. Based on the background above, the formulation of the problem in this study are: How is the application of PSAK No.108 on accounting treatment of sharia insurance at PT. Bumiputera Muda Syariah Serang Branch. The purpose of this study is to determine whether the accounting treatment of sharia insurance transactions is in accordance with PSAK 108 or not. Based on what is used in this study is a qualitative method. The data used are primary data and secondary data. Primary data is conducting interviews and direct observation at PT. Bumiputera Muda 1967 Serang Branch. Secondary data in the form of sources from books, websites, articles, relevant previous research studies and other sources. The results showed that Islamic Insurance PT. Bumiputera Muda 1967 has not fully implemented PSAK 108. Evidenced by the financial statements made, there is still a discrepancy with PSAK 108. This is due to the policies in the company's management in preparing financial statements in each of its subsidiary companies. This is caused by the system of recording financial statements in branch offices in a computerized and recapitalized data directly by the center.

scholarly journals EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADA PEMERINTAH KOTA SIBOLGA

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Jocelyn Sarah Gabriella Sinaga ◽  
Yusep P. S Friya P. S ◽  
Herbirowo Nugroho
Keyword(s):  
Qualitative Method ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Governmental Accounting ◽  
Accrual Basis

EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADAPEMERINTAH KOTA SIBOLGA Jocelyn Sarah Gabriella Sinaga [email protected] Yusep Friya P. S [email protected] Herbirowo Nugroho [email protected] Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThis study aims to evaluate the accordance of financial statements of Government of Sibolgato the applicable Governmental Accounting Standards. The methodology of this study is appliedresearch and uses qualitative method. The object of this study is the recording and presentation of Financial Statement of Sibolga for 2017. Data used in this study contains primary data by interviewing parties related to the making of financial statements and secondary data in the form of financial statements themselves and theoretical articles. The data analysist used are selecting related documents and evaluating the reports’ accordance to the standard. This study shows that Government of Sibolga has applied accrual basis in the making of the financial statements, but it is not entirely correct according to the Governmental Accounting Standards. This happened due to several problems related to the application of accrual basis to the financial statements, which involve the accounting application, standards, and the lack of training and socialization done regarding the applicable Governmental Accounting Standards. KEYWORDS: ACCUAL BASIS, GOVERNMENTAL ACCOUNTING STANDARDS, FINANCIAL STATEMENT ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kesesuaian laporan keuangan yang telah dibuatPemerintah Kota Sibolga dengan Standar Akuntansi Pemerintahan yang berlaku. Metodologi yang digunakan dalam penelitian ini adalah penelitian terapan dan bersifat kualitatif. Objek yang diteliti dalam penelitian ini adalah pencatatan dan penyajian LKPD Kota Sibolga Tahun Anggaran 2017. Data penelitian yang digunakan adalah data primer hasil dari wawancara dengan pihak yang berkaitan langsung dengan penyusunan LKPD dan data sekunder berupa LKPD Kota Sibolga dan artikel teoritis. Teknik analisis dilakukan dengan mengumpulkan data yang diperlukan dan mengevaluasi LKPD dengan SAP yang berlaku. Hasil penelitian menunjukkan bahwa Pemerintah Kota Sibolga sudah menerapkan basis akrual dalam penyusunan LKPD Kota Sibolga, namun belum sepenuhnya sesuai dengan SAP yang berlaku. Hal ini disebabkan karena adanya beberapa permasalahan terkait penerapan basis akrual pada LKPD Kota Sibolga yaitu aplikasi akuntansi, kebijakan akuntansi, serta kurangnya pelatihan dan sosialisasi terkait SAP berbasis akrual. Kata kunci: basis akrual, standar akuntansi pemerintahan, laporan keuang

scholarly journals The Local Wisdom Value Of Mandhasiya Tradition (Study of Hindu Education)

2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Heny Perbowosari
Keyword(s):  
Religious Education ◽  
Direct Observation ◽  
Qualitative Method ◽  
Relevant Literature ◽  
Secondary Data ◽  
Primary Data ◽  
Religious Values ◽  
Environmental Preservation ◽  
Research Results ◽  
Village Community

<p><em>Mandhasiya</em> tradition is one of the local wisdom that is still carried out by the Gumeng Village community in Jenawi District, Karanganyar Regency. This tradition is believed by the community as a sacred and religious meaning, so the community is still encouraged to carry out this ritual. This study aimed at describing the reasons of Gumeng villagers to keep maintaining the <em>Mandhasiya</em> tradition, especially the local wisdom value of the <em>Mandhasiya</em> Tradition in the study of Hinduism education in Gumeng Village, Jenawi District, Karanganyar Regency and the implications of the <em>Mandhasiya</em> tradition toward Hindu communities in Gumeng Village, Jenawi District, Karanganyar Regency.</p><p>This study used a qualitative method with a socio-cultural phenomenology approach. The primary data were collected by direct observation and interviews, while the secondary data by the exploration of journals, research results, and relevant literature sources. The results of this study concluded that 1) The reason to keep maintaining the <em>Mandhasiya</em> tradition by the Gumeng village community in Jenawi Subdistrict, Karanganyar Regency because of the desire to preserve the Javanese culture, ask for salvation to the Almighty God, maintain harmony among people, as well as trust in myths 2) <em>Mandhasiya</em> tradition have values of local wisdom based on the study of Hindu religious education, they are: religious values <em>(Sraddha),</em> togetherness values <em>(Tat Twam Asi),</em> environmental preservation values <em>(Tri Hita Karana),</em> sincerity values <em>(Yajna),</em> 3) implications of the <em>Mandhasiya</em> Tradition toward the society in Gumeng village, Jenawi Subdistrict, Karanganyar Regency is strengthening the community religiosity, strengthening solidarity, being involved in collective worship, and creating community welfare.</p>

scholarly journals PENGGUNAAN ARSIP UNTUK KEGIATAN ORGANISASI RUKUN TETANGGA TINJAUAN DI RUKUN TETANGGA RT. 08/ RW. 04 DESA LEGOK KABUPATEN TANGERANG

2020 ◽  
Vol 15 (2) ◽  
pp. 81-100
Author(s):  
Riko Priyatmo Ramudin
Keyword(s):  
Qualitative Method ◽  
Public Perception ◽  
Public Information ◽  
Secondary Data ◽  
Primary Data ◽  
Research Focus ◽  
The Public ◽  
The Subject ◽  
Village Communities ◽  
Level Government

This study discusses about using archives in neighbourhood organization. Three sub-main issues discussed about public perception of archives, archive management and using archives for neighbourhood organizational activities. neighbourhood organization is a community customary institution under the sub-district or village. The act Repulic of Indonesia number 6 of 2014 concerning Villages states that the neighbourhood organization is in charge of assisting village governance and a partner in empowering village communities. This study uses a qualitative method because it is able to examine more deeply the subject matter and information. The data sources used are primary data and secondary data. The research focus was neighbourhood organization number 18/04, Legok Village, Legok District, Tangerang Regency. The results showed that the perception of the residents of RT 18/04 about archives was good, but it was not followed by the management of archives in the neighbourhood organization number 18/04 which was not optimal because of the lack of facilities and infrastructure, the capacity of human resources in managing archives and there is not standard of managing archives. The neighbourhood organization number 18/04 has archives of primary use value, it is administrative value, financial value , legal value and archives of secondary value. Using archives in the neighbourhood organization number 18/04 as a basis for decision making, accountability to the public, information on higher-level government policies, and straightening out hoax information.

scholarly journals PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

2019 ◽  
pp. 139
Author(s):  
Suratman Suratman ◽  
Yulianti Yulianti ◽  
Nirsetyo Wahdi
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
The Public ◽  
The People ◽  
Accounting Reports

Abstrak: Tujuan dalam pengabdian ini untuk merancang Aplikasi Laporan Keuangan Masjid  sesuai dengan Standart Akuntansi Keuangan (PSAK-45) agar laporan keungan tersebut dapat dipertanggungjawabkan ada akuntabel  kepada umat yang menginfaqkan sebagain hartanya ke masjid tersebut. Hal tersebut sebagai salah satu pertanggungjawaban ke padada masyarakat pemberi infaq. Tetapi selain itu pengurus masjid juga harus membuat laporan keuangan yang nantinya akan dilaporkan kepada takmir masjid dan kepada semua pengelola tersebut, sehingga harapannya laporan keuangan tersebut dapat disusun secara transparan sehingga tidak ada kecurigaan dari pihak manapun dan lebih-lebih sebagai pertanggungjawaban kepada  Allah SWT. Dalam penyusunan laporan  laporan akuntansi untuk entitas nirlaba telah diatur dalam Pedoman Standar Akuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun stantar laporan akuntansi, agar laporan keungan tersebut dapat dipertanggungjawabkan kepada masyarakat dan dapat di baca oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut. Kegiatan ini dilaksanakan dalam bentuk penyuluhan dan pendampingan pembuatan laporan keuangan masjid dengan aplikasi laporan keuangan yang  sistematis dengan menggunakan program Microsoft Excel. Dari hasil evaluasi yang telah dailakukan bahwa hasil dari kegiatan ini sudah mampu meningkatan pemahaman dan ketrampilan dalam menyusun laporan keuangan masjid yaitu berupa Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas.Kata Kunci: Laporan Akuntansi; Akuntabilitas; Keuangan Masjid; PSAK45 Abstract: The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: Accounting Reports; Accountability; Mosque Finance; PSAK45.

scholarly journals KOMUNIKASI MASSA DALAM PELAKSANAAN PROGRAM SIARAN RADIO (Analisis Tanggung Jawab Sosial Pelaksanaan Program Siaran Coffee Morning di Programa 2 LPP RRI Bengkulu)

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Dete Konggoro ◽  
Dwi Kusuma Yuniarti ◽  
Maryaningsih
Keyword(s):  
Social Responsibility ◽  
Qualitative Method ◽  
Secondary Data ◽  
Legal Framework ◽  
Primary Data ◽  
The Public ◽  
Library Research ◽  
High Standards ◽  
Public Disorder ◽  
Achievement Standards

This study aimed to investigate the implementation of social responsibility in a broadcasting program Coffee Morning in programa 2 LPP RRI Bengkulu. This study used qualitative method, where the informants in this study was the Head of Press LPP RRI Bengkulu, Kasubsi Programa 2 LPP RRI, Stage Manager, Presenter, Presenter dialogue. Primary data in this study was obtained from interview to the informants, and secondary data obtained through library research. This study found that the implementation of social responsibility in a broadcasting program Coffee Morning in Programa 2 RRI Bengkulu LPP has been carried out based on the legal framework and institutions, meet the high standards of professionalism and information, correctness, accuracy, objectivity and balance, avoiding anything that might induce crime, detriment, public disorder or insult against ethnic or religious minorities, seeks to reflect the plurality and diversity of society, set high achievement standards, and intervention can be justified to safeguard the public interest. In other words, the implementation of this program fulfills a social responsibility towards the community listeners.

scholarly journals Pengaruh Penerapan PSAK 45 dan Ketepatwaktuan Penyampaian Laporan Keuangan terhadap Akuntabilitas Laporan Keuangan Organisasi Nirlaba

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 429-441
Author(s):  
Olivia Lungit Astari Putri ◽  
Sri Ayem
Keyword(s):  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Timely Manner ◽  
Financial Reports ◽  
Non Profit ◽  
The Impact ◽  
Special Region

Non-profit organizations/institutions need to comply with regulations in managing financial reports. The purpose of this study was to examine the impact of using PSAK No. 45 and timely submission of financial reports to accountability for these financial statements. The population used is the Yogyakarta Special Region Social Foundation. Sampling using purposive sampling. This research is quantitative with primary data in the form of questionnaires and multiple linear regression analysis methods to test hypotheses. The results found in this study are the application of PSAK No. 45 partially have a positive and significant impact on the accountability of financial statements, and the timeliness of the submission of financial statements partially has a positive and significant impact on the accountability of financial statements. In addition, the application of PSAK No. 45 and the timely submission of financial reports simultaneously or simultaneously also affects the accountability of financial statements by 43.7%. So, every non-profit organization must apply accounting standards in its financial statements and these financial statements must be submitted in a timely manner to be accountable. This study applies compliance theory to prove the research results and support the authors' ideas.

scholarly journals PERAN DAN GUGATAN MASYARAKAT MENURUT UNDANG-UNDANG NO. 23 TAHUN 1997 TENTANG PENGELOLAAN LINGKUNGAN HIDUP

2019 ◽  
Vol 6 (1) ◽  
pp. 61
Author(s):  
Eka Yuliastuti
Keyword(s):  
Community Participation ◽  
Qualitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
The Public ◽  
Group Members ◽  
The Right ◽  
Collection Methods ◽  
Environmental Functions

The purpose of this study is to find out how the role of the community and community lawsuits according to Law No. 23 of 1997 concerning Environmental Management. The research method used in this study is a qualitative method. While the approach uses the normative juridical approach. The type of data used is primary data and secondary data. Data collection methods by interview and documentation. The process of community participation must be open to the public, community participation will affect the credibility and accountability of the relevant institutions. By documenting the actions of this State decision, it is expected to be able to provide satisfactory means if the public and the court will examine the considerations that have been taken when making the decision. The right of community claim can be filed through NGOs if there are similarities in facts or events and the legal basis and types of claims between group representatives and group members. As for environmental organizations, they can file a lawsuit if they meet the requirements, among others in the form of legal entities, confirm in their articles of association that the organization was established for the purpose of preservation of environmental functions, and have carried out concrete activities with a statute of at least 2 years

scholarly journals IMPLEMENTASI HYBRID CONTRACT PADA PEMBIAYAAN MURABAHAH BIL WAKALAH DI BNI SYARIAH CABANG MAKASSAR

2020 ◽  
Vol 2 (1) ◽  
pp. 65-80
Author(s):  
Nur Hikmah ◽  
Rahman Ambo Masse ◽  
Damira
Keyword(s):  
Direct Observation ◽  
Qualitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Purchase Price

Hybrid contract that is collecting two or more contracts in one financing. Murabaha financing product is an example of a financing product that is often compiled with a wakalah contract that aims to make customers free to choose the items needed because the bank is unable to provide all the items customers need. This study discusses the implementation of hybrid contracts in murabaha financing wakalah with a focus of research to determine the provisions of hybrid contracts in murabaha financing wakalah and implementation of the provisions of hybrid contracts murabaha bil wakalah BNI Syariah KC Makassar.This study uses a qualitative method. Primary data in this study were obtained through direct observation and interviews. Whereas secondary data was obtained from literature such as browsers, Makassar Syariah KC Makassar Microfinance financing manuals and examples of murabahah contracts when the BNI Syariah KC Makassar was held.The results of this study indicate that there are terms and conditions for murabaha financing wakalah contained in 22 articles which emphasize starting from financing provisions to settling disputes in murabaha financing wakalah. The implementation of murabaha bil wakalah at BNI Syariah KC Makassar is also not fully in accordance with the provisions of Fatwa DSN-MUI No. 04 of 2000 concerning murabaha because the bank did not explain the purchase price of the murabahah object to the customer so that it violated the provisions of Fatwa DSN-MUI No. 04 of 2000 6 about murabaha.

scholarly journals Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Terhadap Kualitas Laporan Keuangan Di Badan Amil Zakat Nasional Kota Bandung

2020 ◽  
Vol 12 (1) ◽  
pp. 1-9
Author(s):  
Aris Munandar ◽  
Ateng Mulyadi
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
The Public ◽  
Poverty And Inequality ◽  
The City ◽  
Transparency And Accountability

The potential of zakat in Indonesia is so great that it can become a financial solution to anticipate the problems of poverty and inequality in Indonesia. Likewise, the potential for zakat in the city of Bandung, which according to the calculations of experts can reach 2 trillion rupiahs per year, is very large to be managed professionally, but when viewed from the amount of existing zakat receipts it is only limited to 4.8 billion per year. So thus, the lack of income from zakat funds reflects the growing expectations of the public for the transparency or transparency and accountability of the management of zakat funds in the presence of financial reports. Therefore, the purpose of this study is to find out how much influence is given by financial accounting standards on the quality of financial reports at the National Amil Zakat Agency in the City of Bandung. The results of this study are that financial accounting standards significantly influence the quality of financial statements in the national amil zakat body.

scholarly journals Study of Financial Accounting Phenomenology of Zakat Institutions

2020 ◽  
Author(s):  
Zuania Syahara ◽  
Puji Handayati
Keyword(s):  
Phenomenological Study ◽  
Secondary Data ◽  
Financial Statements ◽  
Public Trust ◽  
High Potential ◽  
Financial Accounting ◽  
Primary Data ◽  
Financial Reports ◽  
First Choice ◽  
Management Institutions

The purpose of this study is to explore financial accounting in the zakat institutions of Malang city, in accordance with PSAK 109 as a guide in the accounting treatment. In Indonesia the majority of the population are Islamic, which has a high potential of zakat. The potential of zakat is not only on zakat fitrah but also on other types of zakat such as zakat maal, infaq and sedekah. Therefore, the acceptance of zakat in Indonesia has a high potential, if the management of funds perform well and transparently. Zakat institutions must make correct financial reports which are audited by public accountants. These audits bare particularly important to increase public trust in zakat management institutions. Therefore, IAI issued a regulation related to the accounting treatment of zakat, infaq and sedekah - PSAK 109. This is expected unify and simplify reporting methods. In addition, PSAK No. 109 aims to ensure that zakat management institutions comply with sharia principles.This study used a descriptive qualitative approach with a phenomenological study. Interviews were conducted with the heads of foundations and accountants at the zakat institution. The data analysis method use  primary data and secondary data. In which the data obtained directly from respondents regarding financial accounting treatment carried out at zakat institutions. Then, secondary data is also collected to support research documents from the institution. The results of this study found that YDSF Malang and LAZ Yatim Mandiri Malang carried out accounting treatment differently. It is divided into accounting in the receipt, expenditure and reporting of funds. The recognition and measurement of funds acceptance and expenditure is based on the guidelines of PSAK 109. However, the report of funds in the zakat institution in Malang in the form of financial statements have not been fully compliant with PSAK 109 terms of disclosure of funds. In the presentation of financial statements, it must be clear and accountable in accordance with those stipulated in PSAK No. 109. This will increase public trust in making the zakat institution in the city of Malang the first choice. Keywords: Treatment of Accounting, Financial Accounting, PSAK 109

Sign in / Sign up

Export Citation Format

Share Document