PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DI KOPI BUBUK ADINDA G19 KOTA LUBUKLINGGAU

This research is a research in the coffee bean industry business, namely UKM Kopi Powder Adinda G19 Lubuklinggau City which has not implemented the appropriate preparation of financial reports according to the Financial Accounting Standards for Micro, Small and Medium Entities. This study uses data collection methods, by observing and recording directly at the research site (observation), conducting direct question and answer questions at the source (interview), and documentation by reading literature guidelines. This type of qualitative research and data analysis techniques use descriptive qualitative methods. The results of this study indicate that the preparation of the financial statements of the UKM Kopi Powder Adinda G19 Lubuklinggau City is not suitable, only the format of income and expenditure is in the preparation of the financial statements. The recording is still very simple due to the lack of knowledge regarding the preparation of financial reports according to applicable standards so that the Adinda G19 Ground coffee UKM has not been able to produce financial report compilations that are in accordance with the standards.

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

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v11i2.8045 ◽

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.

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PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

JMM (Jurnal Masyarakat Mandiri) ◽

10.31764/jmm.v0i0.1158 ◽

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.

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Analysis of the Implementation of Financial Statement Presentation Based on Financial Accounting Standards for Entities without Public Accountability at Pt Aurindo Jaya Perkasa Jakarta

Journal of Economics, Finance and Management Studies ◽

10.47191/jefms/v4-i6-10 ◽

2021 ◽

Vol 4 (6) ◽

Author(s):

Dewi Rejeki ◽

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Analysis Method ◽

Public Accountability ◽

Financial Reports ◽

Balance Sheets ◽

Observation Methods ◽

Collection Methods

The purpose of this study is to analyze the implementation of the presentation of PT Aurindo Jaya Perkasa's financial statements based on the Financial Accounting Standards for Entities without Public Accountability. The type of data in this study is in the form of company profiles and financial reports consisting of income statements and balance sheets for 2016. Data collection methods used are interviews and observation methods. The data analysis method used is the descriptive qualitative analysis method. The results obtained are: (1) The financial statements of PT Aurindo Jaya Perkasa are not following the Financial Accounting Standards for Entities without Public Accountability, because in the financial statements of PT Aurindo Jaya Perkasa, there are only profit and loss statements and balance sheets, while the complete financial statements are following accounting standards. Entity finances without public accountability include income statements, changes in equity, statements of financial position, cash flow statements and notes to financial statements. (2) Finance Division of PT. Aurobindo Jaya Perkasa still does not understand the preparation of financial reports following the Financial Accounting Standards for Entities without Public Accountability, both regarding the types of financial information and the items that must be presented in the financial statements.

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"Replika Endemi" Resistensi PSAK 71 Sebagai Countercylical Terhadap Sustainability Perbankan Ditengah Pandemi

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v13i1.3195 ◽

2021 ◽

pp. 109-117

Author(s):

Nicholas Alexander Tungga ◽

Melithasya Angelina ◽

Elliza .

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Current Status ◽

Corporate Accountability ◽

Financial Accounting Standards Board ◽

Model Framework ◽

Financial Reports ◽

Framework Design ◽

Economic Upturn

Financial reports are important because they are useful for providing an overview for stakeholders in their decision making. Where in the preparation of financial statements the main regulation used is the Statement of Financial Accounting Standards (PSAK) established by the Indonesian Institute of Accountants (IAI) through the Financial Accounting Standards Board (DSAK). In the current status quo of Indonesia in facing the Covid-19 pandemic, the existence of PSAK has begun to be tested, adjustments must be made to financial accounting standards which are useful to strengthen the lines of corporate accountability in Indonesia and are able to answer the main urgency of Indonesia today, namely the weakening of the country's economy. The purpose of this paper is to produce a framework that can later become an alternative for banks in making decisions for implementing the PSAK 71 post model. The approach used in this paper is a qualitative approach by providing arguments and solutions for Indonesia's current economic conditions through the resulting framework design. After considering the aspects that affect the risk of bad credit, the conclusion is that PSAK 71 is able to trigger an economic upturn in Indonesia, because in its implementation it does not necessarily look at one aspect only but considers other aspects in responding to issues related to bad credit. Keywords: PSAK 71, Post Model Framework, Bad Credit, Indonesian Economy

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The Role of Financial Accounting Standards for Small And Medium Micro Economic Sectors

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v8i3.202 ◽

2019 ◽

Vol 8 (3) ◽

pp. 17-23

Author(s):

Ahmad Mukoffi ◽

Yayuk Sulistiyowati

Keyword(s):

Financial Reporting ◽

Free Market ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Economic Sectors ◽

Financial Reports ◽

Strategy Model ◽

Food And Beverage ◽

The Government

In the preparation of financial statements based on financial accounting standards is an improvement in quality of financial statements, which will leverage the credibility of the financial statements in question. The research’s object to be studied are MSMEs in Food and Beverage Sector. The formulation of the problem in this study is, a. How is the preparation of MSME financial statements in the Food and Beverage sector based on EMKM SAK in Tlogomas Sub-District, Malang City, b. What are the constraints faced by MSMEs in the Food and Beverage Sector in implementing EMKM SAK in Tlogomas Sub-District Malang, c. What strategy model is effective from the government so that MSMEs can apply the SAK EMKM optimally. This research method used a combination of research methods (Mixed Methods). With adequate accounting, MSME entrepreneurs can fulfill the requirements in applying for credit, such as making financial reports. The researcher offers a model for the application of electronic-based financial reporting, this is to attract investors to contribute their capital, considering that currently entering the free market. This program also makes easier for the Bank to read the financial statements of micro entities.

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AKUNTABILITAS KOPERASI MELALUI LAPORAN KEUANGAN

Jurnal Aplikasi Akuntansi ◽

10.29303/jaa.v3i1.34 ◽

2018 ◽

Vol 3 (1) ◽

pp. 048-066

Author(s):

Bq. Anggun Hilendri

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Reports ◽

Accounts Receivable ◽

The Future ◽

The Government ◽

Business Entities

Cooperatives are one of three types of business entities that support the Indonesian economy in addition to State-Owned Enterprises (BUMN) and Private-Owned Enterprises (BUMS). The development and growth of cooperatives in Indonesia is endeavored to continue to synergize with the duties of cooperatives in holding their institutions accountable to the government and the development of their business to their members. This is a form of implementation of cooperative accountability in which cooperatives must be able to manage services and be informed to interested parties in the form of financial statements. The purpose of this study was to find out how the accountability of Karya Mandiri Selong cooperatives through cooperative financial statements that have been prepared. Accountability of Karya Mandiri Selong cooperatives through the preparation of financial reports is not optimal as indicated by the preparation of financial statements in the form of monthly reports containing reports on loans or accounts receivable and deposits from cooperative customers. This is because the management's understanding of financial accounting standards is still lacking. The hope is for the future Karya Mandiri Selong cooperatives can compile financial reports in accordance with financial accounting standards so that accountability is maintained and member trust increases.

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

Jurnal TAMBORA ◽

10.36761/jt.v4i2.636 ◽

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

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Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo)

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i02.1388 ◽

2021 ◽

Vol 21 (02) ◽

Author(s):

Imro'atun Shoimah ◽

Siti Maria Wardayati ◽

Yosefa Sayekti

Keyword(s):

Financial Reporting ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Reports ◽

Non Profit ◽

Net Assets ◽

Double Entry ◽

The University

This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation of Financial Accounting Standards 35 (ISAK 35): concerning the Presentation of Financial Statements for Non-Profit Oriented Entities. Namely the interpretation of the Statement of Financial Accounting Standards 1 (PSAK 1): concerning the Presentation of Financial Statements. For other accounting provisions for non-profit entities, it refers to the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and Sharia Accounting Standards (SAS). Qualitative research was conducted with a case study at the University of Ibrahimy Sukorejo Situbondo. The results of this study, it is necessary to change the accrual basis recording method with the double entry system, preparation of adjusting journals to then compilation of financial position reports, comprehensive income reports, changes in net assets reports, cash flow reports and notes on financial reports based on ISAK 35. Adaptation of university financial reports Ibrahimy based on ISAK 35 is carried out by adjusting the required account posts by Ibrahimy University with the accounts stated in the Interpretation of Financial Accounting Standards 35 (ISAK 35)

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EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46

MAKSIMUM ◽

10.26714/mki.7.1.2017.48-57 ◽

2019 ◽

Vol 7 (1) ◽

pp. 48

Author(s):

Ida Kristiana

Keyword(s):

Cash Flow ◽

Income Tax ◽

Accounting Standards ◽

Capital Budgeting ◽

Financial Statements ◽

Comparison Method ◽

Financial Accounting ◽

Financial Statement ◽

Financial Reports ◽

Unit Of Analysis

This purpose of this study to examine the presence or absence of securities caused by the convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This study also looks at the differences between financial reports that are not convergent compared with financial reportsthat are already convergent with IFRS This study used a comparison method between the statements presented in IFRS with the statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement of Financial Accounting Standards on income tax accounting as well as books and articles related to both. The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has a significant impact on the financial statements, especially on capital budgeting, because the tax will affect the calculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatementsKeywords: IFRS, PSAK, Financial Statement, Convergence

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ANALISIS PENGARUH PEMAHAMAN AKUNTANSI DAN KEAKTIFAN MAHASISWA TERHADAP PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK KASUS PADA MAHASISWA JURUSAN AKUNTANSI STIE PANCASETIA

Jurnal Ilmiah Ekonomi Bisnis ◽

10.35972/jieb.v6i2.369 ◽

2020 ◽

Vol 6 (2) ◽

pp. 192-201

Author(s):

Anthonius J. Karsudjono

Keyword(s):

Accounting Standards ◽

Analytical Techniques ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Independent Practice ◽

Financial Reports ◽

Student Activity ◽

Asking Questions ◽

Level Of Understanding

This research aims to analyze influence understanding of accounting and student activeness towards the preparation of financial statement in accordance with The Financial Accounting Standards: case study in accounting department students STIE Pancasetia.The research method used quantitative with analytical techniques used are multiple linear regression.The population and sample used were fifty-seven seventh of students majoring in accounting.The results shows understanding of accounting and student activity simultaneously and partially have a significant effect on the preparation of financial statements in accordance with The Financial accounting standards.While the dominant variable influences the understanding of accounting.Understanding of accounting as the basic of basic accounting knowledge in the process of preparing financial reporting.So the advice given to the object of the research is expected to develop the level of understanding of students by developing learning that is more varied and consistent, especially in accounting practices, the completion of case studies related to the preparation of financial reports in accordance with financial accounting standards and for students to be able to increase their activity in the learning process such as actively asking questions, issuing opinions and sharing experiences related to accounting. As well as independent practice and critical thinking towards accounting developments in the future.Keyword : Understanding of Accounting, Student Activity, Preparation of Financial Statements in Accordance, Financial Accounting Standards.

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