PENERAPANAN METODE WATERFALL DALAM PEMBANGUNAN APLIKASI AKUNTANSI KONTRAKTOR DENGAN PEMROGRAMAN PHP

2019 ◽  
Vol 11 (1) ◽  
pp. 54-65
Author(s):  
Sri Murni ◽  
Latifah Latifah ◽  
Raja Sabaruddin ◽  
Yudhi L
Keyword(s):  
Data Access ◽  
Financial Statements ◽  
Web Based ◽  
Balance Sheets ◽  
Financial Report ◽  
Expenditure Data ◽  
Testing Data ◽  
User Data ◽  
Software Requirements Analysis ◽  
A Company

Abstrak Putranusa Pilar Sejati merupakan sebuah perusahaan yang bergerak konsultan pembangunan. Berdasarkan hasil analisa ditemukan bahwa pengolahan laporan keuangan masih menggunakan teknik pembukuan yang menyalin nota-nota ke buku besar, kemudian disalin menggunakan MS. Excel sehingga laporan yang dihasilkan terlambat dan kurang akurat. Untuk itu penulis mengembangkan sistem dengan mebangun aplikasi laporan keuangan berbasis web menggunakan metode air terjun (waterfall) yang terdiri dari analisa kebutuhan perangkat lunak, desain, pembuatan kode program dan pengujian. Teknik pengumpulan data yang digunakan terdiri dari observasi, wawancara dan studi pustaka. Sistem yang dirancang menyediakan fasilitas sesuai dengan level yang terdiri dari admin & kepala keuangan dan direktur. Admin & kepala keuangan dapat mengelola kelompok akun, detail kelompok akun, akun, data penerimaan kas, data pengeluaran kas, mengakses jurnal umum, buku besar, laporan laba rugi dan laporan neraca. Sedangkan direktur dapat mengelola data pengguna, mengakses jurnal umum, mengakses buku besar, mengakses laporan laba rugi dan laporan neraca. Sistem ini diharapkan dapat meningkatkan kinerja pengolahan laporan keuangan pada PT. Putranusa Pilar Sejati. Kata Kunci : Aplikasi Akuntansi, Laporan Keuangan, php programming Abstract Putranusa Pilar Sejati is a company engaged in development consultants. Based on the results of the analysis it was found that the processing of financial statements still uses bookkeeping techniques that copy notes to the ledger, then copied using MS. Excel so that the resulting report is late and less accurate. For that the authors develop a system by building web-based financial report applications using the waterfall method, which consists of software requirements analysis, design, programming and testing. Data collection techniques used consisted of observation, interviews and literature. The system designed provides facilities in accordance with the level consisting of admin & chief financial officer and director. Admin & finance chief can manage group accounts, account group details, accounts, cash receipt data, cash expenditure data, access general journals, ledgers, income statements and balance sheets. While the director can manage user data, access general journals, access ledgers, access income statements and balance sheets. This system is expected to improve financial report processing performance at PT. Putranusa True Pillar. Keywords : Accounting Application, Financial Report, Accounting

scholarly journals ANALISIS KESESUAIAN ANTARA LAPORAN KEUANGAN PEMERINTAH DESA DENGAN PEDOMAN PENGELOLAAN KEUANGAN DESA PERMENDAGRI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA LAPORAN KEUANGAN TA 2016 PEMERINTAH DESA REMPANGA)

2018 ◽  
Vol 2 (2) ◽  
pp. 233
Author(s):  
Wijoseno Lelono, Titin Ruliana, Umi Kulsum
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Fiscal Year ◽  
Analysis Tool ◽  
Regional Government ◽  
Management Guidelines ◽  
Balance Sheets ◽  
Financial Report ◽  
Village Government ◽  
The Village

This study aims to analyze the differences between the Rempanga Village Government Financial Statements of TA 2016 and Permendagri Number 113 of 2014, and to know and analyze the process of preparing the Rempanga Village Government Financial Statements for Fiscal Year 2016 through the accounting cycle.The hypothesis of this study is that there is a difference between the Rempanga Village Government Financial Report 2016 and Permendagri Number 113 of 2014, and the accounting cycle is not carried out in the process of compiling the Rempanga Village Government Financial Report for Fiscal Year 2016.The basis of this research theory uses Permendagri Number 113 of 2014 concerning Village Financial Management. In this study the author uses a comparative analysis tool that compares the Realization Accountability Report of the Village Budget Implementation for Fiscal Year 2016, Village Property Report as of December 31, Fiscal Year 2016, and Government and Regional Government Program Reports that enter the village in the form of Financial Statements in accordance with Financial Management Guidelines Village Permendagri Number 113 of 2014 and using the method of observation that is observing in documents which are outputs from the implementation of the accounting cycle in the form of journal memos, ledgers, unadjusted balance sheets, adjusting journal entries, and adjusted trial balance.The results of the study concluded that there were 11 Differences between the Rempanga Village Government Financial Statements of Fiscal Year 2016 with the Village Financial Management Guidelines Permendagri 113 of 2014 which were 4 differences found from observations of the Rempanga Village Government Financial Statements Fiscal Year 2016, and there were 7 differences found from interviews with the Village Secretary Rempanga as Financial Management Technical Implementation Coordinator. These differences have shown that the accounting cycle is not carried out in the process of compiling the Rempanga Government Financial Report Fiscal Year 2016, the hypothesis is accepted.

scholarly journals ANALISA PERBANDINGAN LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI SAWIT GUNUNG SANGKUR KECAMATAN KINALI KABUPATEN PASAMAN BARAT

2019 ◽  
Vol 4 (2) ◽  
pp. 86-95
Author(s):  
Mardahleni Mardahleni ◽  
Nur Hamzah
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Analysis Data ◽  
The Other ◽  
Data Sources ◽  
Ratio Analysis ◽  
Financial Report ◽  
Financial Position ◽  
Quantitative Descriptive ◽  
A Company

The financial report is the most information kursial to control a company. Analysis of the financial statements can provide information about the financial performance of a company or the other organization like Cooperative. The research carried out at the Koperasi Sawit Gunung Sangkur Kinali Kabupaen Pasaman Barat. The purpose of this study is to analyze financial performance in order to determine the development of the financial position at the Koperasi Gunung Sangkur in 2011 to 2014 period on liquidity, solvability and profitability ratio. Methodology of data analysis in this research is quantitative descriptive based on ratio analysis. Data sources are from the financial statements and the other document. The results showed that the financial performance of Koperasi Gunung Sangkur based on liquidity, solvability and profitability ratio are fluctuate from the year to year. Keywords: financial performance, liquidity ratio, solvability ratio and profitability ratio

Effectiveness of Book Closing Using Web Based Accounting Online System 2.0 to Know the Company's Financial Ratios

2017 ◽  
Vol 1 (1) ◽  
pp. 56-60
Author(s):  
Euis Sitinur Aisyah ◽  
Maimunah Maimunah ◽  
Aris Martono
Keyword(s):  
Cash Flow ◽  
Balance Sheet ◽  
Financial Statements ◽  
Relevant Information ◽  
Financial Ratios ◽  
Web Based ◽  
Online System ◽  
Income Statement ◽  
Long Time ◽  
A Company

Financial ratios are very important in a company, because it is the most effective way to find out financial data on a company by comparing the current financial statements of the company with the previous one. To facilitate this comparison, book closure can be done. Closing the book itself is useful to determine the company's financial position before closing, by looking at the final results of the profit and loss. It is known that the process of closing the book takes a long time with extra precision. However, this has become easier by using WBAOS (Web Based Accounting Online System) 2.0, because companies are more flexible in preparing financial statements, starting from the lane balance sheet, income statement, to the periodic cash flow, where this cash flow provides relevant information regarding cash in and out of the company.   Keywords: ​WBAOS, Financial Ratios and Book Closure.

Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments

2001 ◽  
Vol 76 (4) ◽  
pp. 675-691 ◽  
Author(s):  
Frank D. Hodge
Keyword(s):  
Financial Statements ◽  
Web Based ◽  
Financial Report ◽  
Investor Judgments ◽  
The Web

This study provides evidence that hyperlinking a firm's audited financial statements to unaudited information in a web-based environment leads investors to blend the unaudited information with the audited statements. I obtain evidence of this blending effect using an experiment where investors assessed a firm's earnings potential by evaluating the firm's audited financial statements and a subsequent optimistic unaudited letter to shareholders from the firm's management. Investors who viewed hyperlinked materials on the Web misclassified more unaudited information as audited and assessed the credibility of the unaudited information as higher than did investors who viewed hardcopy materials. Those investors who assessed the unaudited information as more credible also judged the firm's earnings potential to be higher. Notifying users with an “AUDITED/NOT AUDITED” label attenuated these effects. This evidence suggests that firms can influence financial report users' perceptions by hyperlinking unaudited information to information in their audited financial statements, and that a simple disclosure rule reduces this influence.

FINANCIAL STATEMENT ANALYSIS THROUGH RATIO ANALYSIS OF SELECTED PHARMACEUTICAL COMPANIES

2020 ◽  
Vol 3 (4) ◽  
pp. 321-331
Author(s):  
Dr. Nirali Ketan Shah
Keyword(s):  
Credit Rating ◽  
Financial Statements ◽  
Financial Statement ◽  
Pharmaceutical Companies ◽  
Ratio Analysis ◽  
Labour Unions ◽  
Financial Report ◽  
Rating Agencies ◽  
Company Stock ◽  
A Company

Financial statements are the mirror which reflects the financial position, strength and weakness of the company. Financial statements of the company helps to know how a business is doing and how it’s useful internally for a company- stock holders and to its board of directors, its managers and some employees including labour unions, externally they are important to perspective investors, to government agencies responsible for taxing and regulating, to lenders such as banks and credit rating agencies & investment analysts & stock brokers. On the basis of financial Report here I compared the financial performance of the PHARMACEUTICAL INDUSTRY, particular CADILA HEALTH CARE and SUN PHARMACEUTICAL companies through ratio analysis. The result indicates that Cadila is doing much better on its EPS, however, one warning from the FDA got both the companies on almost the same track. Despite Cadila having higher numbers in the ratios and financials, we cannot help but notice the greater and consistent rise in the financials and ratios of Sun Pharma. Sun Pharma is consistently almost constant or rising in terms of managing its working capital, unlike Cadila which has seen some abrupt changes. Both the companies have tried to keep debt lower than its equity, hinting at the fact that pharmaceutical companies do not want timely interest obligation owing to their long cash conversion cycles and need of R&D.

scholarly journals Penerapan Zahir Accounting Versi 5.1 Dalam Penyusunan Laporan Keuangan Pada PT. Citarum Borneo Quantum

2019 ◽  
Vol 6 (1) ◽  
pp. 29-38
Author(s):  
Dian Indah Sari
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Report ◽  
History Of ◽  
Individual Entity ◽  
Observation Method ◽  
Financial Transactions ◽  
A Company ◽  
Computerized System

Abstract – Manually accounting processing has more risks than using a computerized system, because accounting requires a confidential database so all existing transactions are related to the finances of a company or individual entity. For example, in the simplest case, which is journal entry, it often occurs double input with the same number or voucher code for different transactions. This has an impact on the normal balance and financial statements that will be made. In order to collect data to fulfill the preparation of this application program, the authors conducted several ways, namely: Observation Method, This method is done by the author is to directly visit the location of the company and collect accounting transaction evidence and observe the process that has been running, so that the author can apply it to Zahir Accounting. Interview, the author conducted interviews with employees of PT. Citarum Borneo Quantum to obtain information on the history of the company, the process of recording accounting transactions from capital, sales, purchases, and financial statements. Library Study Method, carried out by reading books related to accounting transactions and related to the material of Programming Using Zahir Accounting Version 5.1. Based on the results of the discussion it can be concluded as follows: Application of Zahir Accounting Version 5.1 in preparing financial statements will produce computerized financial reports. The company was greatly helped by the application of Zahir Accounting Version 5.1 because it recorded financial transactions and financial reporting quickly, accurately and efficiently.Keywords: Zahir, Accounting, Financial Report

scholarly journals Pengaruh Ukuran Perusahaan, Solvabilitas, dan Profitabilitas terhadap Audit Delay (Study empiris pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia)

2019 ◽  
Vol 7 (2) ◽  
pp. 318-330
Author(s):  
Magfira Alawiah ◽  
David HM Hasibuan
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Report ◽  
Negative Effect ◽  
Partial Factor ◽  
A Company ◽  
Method Analysis

Timeliness in financial reporting is an obligation for companies listed on the Indonesia Stock Exchange to submit periodic financial report. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time different between the financial statment date and the date the auditor’s report was signed in the financial statement. The time different is often called an audit delay. The longer the auditor completes the audit, the longer the audit delay is. If the audit delay is long, the delay in submitting financial statment to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement.             The purpose of this study is to identify and explain the influence of Firm Size, Solvability, and Profitability to Audit Delay. The population used is Banking Company listed on Indonesia stock Exchange during the period 2015-1017. The variables used in this research are Firm Size, Solvability, and Profitability. The data used is the company’s financial statements are published through the website www.idx.co.id. Data colletion method used is purposive sampling method. Analysis of the data in this study using classic assumption test, multiple linear regressioin analysis and hypothesis testing.             Based on the research that has been done can be the concluded that the partial factor Firm Size significant effect on Audit Delay while the Solvability and Profitability has no significant effect on Audit Delay. Simultaneously factor Firm Size, Solvability and Profitability effect on audit Delay the R Square value is 0.242 indicates that 24,2% of Audit Delay cab be explained by the independent variables used in the study, while the remaining 75,8% is explained by other variables.

scholarly journals IMPLEMENTASI PERATURAN PEMERINTAH NO 46 TAHUN 2013 PADA LAPORAN KEUANGAN WAJIB PAJAK BADAN DI MATARAM

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 144
Author(s):  
Henny - Henny
Keyword(s):  
Qualitative Method ◽  
Government Regulation ◽  
Financial Statements ◽  
Net Income ◽  
Tax Rate ◽  
Financial Report ◽  
Tax Payments ◽  
Cross Case Analysis ◽  
A Company

<p>This study aims to explain how the implementation of Government Regulation No. 46 Year 2013<br />Financial Report Corporate Taxpayers, especially UMKM in Mataram. This research is a case study.<br />Informants consisted of tax authorities, Tax Consultants and the taxpayer. Data analysis was carried<br />out with reference to the cross-case analysis. The method used is a qualitative method.<br />The conclusion of this study show that the presence of PP 46 of 2013 Financial Statements taxpayer makes<br />a real case. This is because the size of the net income of a person or business entity will not affect the<br />amount of tax to be paid, because the tax rate is calculated by multiplying directly against gross income, so<br />that the taxpayer does not have the opportunity to manipulate their tax payable. This will happen if the<br />counterparty of the taxpayer to report transaction activity that occurred or a company that had a turnover<br />taxpayer NPWP thus automatically tracked or known exactly amount. But if the counterparty of the<br />taxpayer is a small company that does not have a NPWP or have a NPWP, but do not obey the reporting<br />of the transaction, it makes the taxpayer makes financial statements that do not correspond to the reality.<br />That is to decrease the amount of profit, they set the gross turnover / turnover, cost of goods sold and<br />expenses incurred in the Profit / Loss them, so it will automatically shrink the number of tax payments.<br />The suggestion from this study is that the set of rules or policies that make government may have data on<br />the amount of circulation of business taxpayers can use to minimize the chances of non compliance<br />Taxpayers do with manipulating the Financial Statements. The suggestion from this study is that the set of<br />rules or policies that make government may have data on the amount of circulation of business<br />taxpayers and counterparties that can be used to<br />minimize non-compliance is opportunity for the taxpayer to manipulate the financial statements.</p>

IMPLEMENTASI APLIKASI ZAHIR UNTUK MENENTUKAN ANALISA RASIO KEUANGAN

2018 ◽  
Vol 14 (2) ◽  
pp. 181
Author(s):  
Muhamad Fani Fahrizal ◽  
Siti Masripah
Keyword(s):  
Financial Statements ◽  
Ratio Analysis ◽  
Gross Margin ◽  
Return On Equity ◽  
Financial Report ◽  
Financial Position ◽  
Report Analysis ◽  
Manual Recording ◽  
Accounting Software ◽  
A Company

Zahir as one of the accounting software that has the ability in terms of processing financial data, starting from the process of selling goods, purchasing goods, setting up inventory to making reports needed by the company. The benefits that can be obtained are, companies can find out about the company's financial position, decision making and technically can minimize errors. The results obtained from the use of Zahir Accounting as a substitute for manual recording systems can be observed in terms of financial statements and financial report analysis produced between manual recording and Zahir Accounting showing the same results. The results of the application of zahir application on corporate finance for Ratio Analysis can be obtained as follows: profitability ratio shows results where 5.29% for Return On Equity, 19.13% for Gross Margin, 8.64% for Net Margin, and 91, 36% for Operating Ratio. This number is to determine the ability to carry out its obligations as a company

scholarly journals Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 77-86
Author(s):  
Christine Herawati Limbong ◽  
Elida Florentina Sinaga Simanjorang ◽  
Nova Jayanti Harahap ◽  
Zulkarnain Nasution
Keyword(s):  
Financial Statements ◽  
Health Condition ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
General Description ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Report ◽  
Financial Ratio Analysis ◽  
A Company

Every company must have financial reports that record capital, profits, losses, production wages, salary payments, which are related to the whole business. This report is called a financial report or financial report which records all information about a company's finances. The financial report is the final result of the process of recording financial transaction activities in a company that describes the company's financial condition in an accounting period and is a general description of the performance of a company. Where the purpose of making financial statements is to communicate the economic resources (assets), and obligations of an entity at a certain time, and the capital owned by the company. One way to get good financial reports is to compare the numbers in the financial statements. In making comparisons known as financial ratio analysis. The financial ratios used are profitability ratios and liquidity ratios. The results of these financial ratios will show the health condition of the company in question and are used to assess management's performance in a period whether it has achieved the targets as set and assesses management's ability to effectively empower company resources.

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