scholarly journals Laporan Keuangan Perspektif SIRI

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 56-71
Author(s):  
Chairul Iksan Burhanuddin ◽  
Fifi Nur Afifah Ibrahim ◽  
Burhanuddin Burhanuddin
Keyword(s):  
Literature Review ◽  
Information Asymmetry ◽  
Qualitative Method ◽  
Financial Statements ◽  
Financial Reports ◽  
The Future ◽  
New Perspective ◽  
Study Offer ◽  
The Way

In order to provide information and make choices, financial reports are delivered to relevant parties. However, because there are so many parties interested in the financial accounts, there is a lot of information asymmetry in the process of presenting them. In order for the information to be used as a firm foundation for internal and external parties, a new perspective is required in the process of presenting financial statements. In order to interpret the meaning of the SIRI perspective financial statements, this study used a qualitative method that was supplemented by a literature review. So that a conclusion regarding the presentation of fresh financial statements can be formed. The findings of this study offer a framework for presenting financial statements from four different perspectives: spiritual Integrity, Reso', and ininnawa. With the goal that these four viewpoints will influence the way financial statements are presented. And, in the future, bring benefits to both internal and external parties.

scholarly journals Tinjauan Teoritis Laporan Keuangan Badan Usaha Milik Desa (BUMDES) Berbasis Syariah

2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Prayogo P. Harto ◽  
Ria Riwandari
Keyword(s):  
Literature Review ◽  
Accounting Standards ◽  
Social Institutions ◽  
Financial Statements ◽  
Profit Sharing ◽  
Maintenance Management ◽  
Financial Reports ◽  
Fund Allocation ◽  
Capital Injection ◽  
Dual Functions

This research aims to determine the form of financial statements Sharia BUMDes. This research using literature review. The accounting standards that form the basis in preparing the financial statements sharia BUMDes are PSAK ETAP, PSAKS Syariah and Permendes No. 4 of 2015 which regulates the establishment, maintenance, management, and dissolution BUMDes. The results of the research explained that the financial statements of sharia BUMDes is different with other businesses, because: 1) BUMDes has dual functions, commercial and social institutions, therefore BUMDes has two types of financial reports, social financial reports and commercial financial reports; 2) The allocation of PAD (Village Income) taken from the profit BUMDes; 3) The additional capital injection of funds ADD (Village Fund Allocation) every year; 4) The revenue reconciliation report and profit sharing which presents the amount of profit sharing BUMDes party and owner of the funds

scholarly journals DANA KELURAHAN: PEMETAAN PADA KELURAHAN REMPOA TANGERANG SELATAN

2020 ◽  
Vol 1 (1) ◽  
pp. 9
Author(s):  
Ali Tafriji Biswan ◽  
Nabila Maharani Agfi
Keyword(s):  
Community Service ◽  
Qualitative Method ◽  
Service Program ◽  
Financial Reports ◽  
Urban Village ◽  
The Future ◽  
The Government ◽  
Financial Administration ◽  
Urban Villages

Di samping dana desa yang sudah diberlakukan pada 2015, pada tahun ini 2019 marak dana kelurahan. Permasalahannya adalah belum semua kelurahan mengadministrasikan pengelolaan dana kelurahan secara penuh dan mandiri. Kelurahan Rempoa Tangerang Selatan yang menjadi objek pengabdian masyarakat belum memiliki bendahara atau Pejabat Penatausahaan Keuangan (PPK), sehingga berpotensi mengalami kendala pengelolaan dana kelurahan di masa mendatang. Studi dalam program pengabdian masyarakat ini merupakan upaya untuk membantu Kelurahan Rempoa dalam pengelolaan dana kelurahan, proses penyusunan laporan keuangan, serta pemungutan, pemotongan dan pelaporan pajak oleh bendahara pemerintah. Studi dalam program ini menggunakan metode kualitatif dengan pendekatan diskusi, asistensi, dan/atau pendampingan kepada objek terkait tiga proses tersebut. Hasil studi dalam program ini adalah terbekalinya Kelurahan Rempoa akan pengelolaan dana kelurahan, sehingga kelurahan siap mengelola dana tersebut pada saat penyerahan pengelolaan dana kelurahan dari kecamatan tahun depan (2020).    In addition to village funds that were already in implementation in 2015, this year 2019 will be full of urban-village funds. The problem is that not all urban-villages have fully and independently administered the management of urban-village funds. Rempoa Urban-Village, South Tangerang, which is the object of community service, does not yet have a Treasurer or Financial Administration Officer (PPK), so that it potentially experiences obstacles in managing the urban-village fund in the future. This study in the community service program is an effort to assist Rempoa Urban-Village in the process of, managing urban-village funds, preparing financial reports, and collecting, deducting and reporting taxes by the government treasurer. The study in this program is a qualitative method with the approach of discussion, assistance, and/or assistance to objects related to that three processes. The results of the study in this program are the completion of Rempoa Urban-Village in the management of urbanvillage funds, so that the urban-village are ready to manage these funds at the time of handing over the management of urban-village funds from the subdistrict next year (2020). 

scholarly journals AKUNTABILITAS KOPERASI MELALUI LAPORAN KEUANGAN

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.

scholarly journals THE EMPLOYEES' PERCEPTIONS OF LEARNING ENGLISH IN A BUSINESS CONTEXT

2021 ◽  
Vol 4 (1) ◽  
pp. 6-13
Author(s):  
Sri Suningsih
Keyword(s):  
Stock Price ◽  
Qualitative Method ◽  
English Language ◽  
Price Index ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Business Context ◽  
Learning English

This study aims to investigate how the English is used in the business workplace.. The researcher used a quantitative and descriptive qualitative method. The data used in this study are from open-ended questionnaire to the employees working in economics and business. The result reflects the workers’ learning experiences while learning English in the colleges show the several topic discussion they learnt such as Introduction, and general English, the topics about finance/ accounting material and financial reports, venture capital, stocks and bonds, which are usually useful when meetings with foreign principals or other employees and their supervisor, Writing, reading, discussion, communication, Vocabularies, Determination of the stock price index, Management, recruitment, accounting, financial statement, Learnt accounting using English books and also learnt about English conversation its very useful for my work, Vocabularies about accounts related to financial statements.  In addition, another participant responded that English that is learned on campus and at work is very different. Not all English skills are applied in the respondent's workplace, only reading is used most often.  In term of English needs in the workplace, the professionals need Speaking skills and English language terms according to work fields.

scholarly journals PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI PENGELOLAAN DANA DESA DI DESA TINCEP KECAMATAN SONDER KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Kenny Larony Tangkaroro ◽  
Ventje Ilat ◽  
Heince Wokas
Keyword(s):  
Information System ◽  
Qualitative Method ◽  
Accounting Information ◽  
Financial Statements ◽  
Accounting System ◽  
Fund Management ◽  
Accounting Information System ◽  
Administrative Supervision ◽  
Fixed Assets ◽  
The Future

The purpose of this study is to analyze the problems experienced by villages related to the management of village funds and also to analyze the Application of Accounting System for Village Fund Management which includes Cash Receipts, Cash Expenditures, Fixed Assets, and Taxes. This research was conducted in Tincep Village, Sonder Sub District, Minahasa District. This research uses descriptive qualitative method. The results show that the management of village funds in Tincep Village is in accordance with Permendagri No.113 of 2014 and the priority of the use of village funds in Tincep Village is also appropriate based on PermenDesaPDTT No. 22 of 2016, The application of accounting system in Tincep village is in accordance with the legislation, but if viewed from the side of administrative supervision is still not fully in accordance with the provisions, especially in the process of cash expenditures that have not been accountable and often not appropriate procedures. Therefore the author suggests that the need for a computerized accounting system so that later every accounting process can be done quickly and the output of financial statements will also be more reliable than the reporting manually, also in the future it is expected that management related to village fund can be done more accountable and transparent.Keywords :  Management of village finances, accounting information system, village fund

scholarly journals DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS

2021 ◽  
Vol 5 (1) ◽  
pp. 35-46
Author(s):  
Joseph Tangon ◽  
Merry Ligia Sael ◽  
Ririn Fadilah Baso
Keyword(s):  
Qualitative Method ◽  
Financial Statements ◽  
Business Owners ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position ◽  
Microsoft Access ◽  
Income Statement ◽  
Descriptive Approach

Abstract The purpose of this study was to design existing financial reports using applications that are easier, faster, more complete, accurate, and timely in presenting financial statement information. This research was conducted at the Kost Katto 2 Kec. Mapanget, Manado. The data obtained from the author's interviews with business owners and employees. The research method used was a qualitative method with a descriptive approach. Data collection was carried out by means of observation, interviews, and literature study.The results showed that in preparing financial reports based on SAK EMKM using Microsoft Access, all difficulties and problems faced in preparing financial reports could be resolved. This arrangement was based on the accounting cycle by preparing the required forecast tables, after which it can input transactions and can see the results of the financial statement design in the form of an income statement, a statement of financial position, and notes to financial statements. The recommendation from the results of this study is that Kost Katto 2 should make bookkeeping reports in accordance with existing standards and make financial reports using the Microsoft Access application program designed based on SAK EMKM  Keywords: Application design, financial report, SAK EMKM

scholarly journals The provisions in management of risks

2009 ◽  
Vol 57 (6) ◽  
pp. 323-330
Author(s):  
Petr Valouch ◽  
Jaroslav Sedláček ◽  
Peter Mokrička
Keyword(s):  
Financial Distress ◽  
Financial Statements ◽  
General Requirement ◽  
Theoretical Approaches ◽  
Material Substance ◽  
The Future ◽  
The Creation ◽  
Tax Reserves ◽  
Positive Results ◽  
The Way

Provisions allow firms to defer the funds in times when they reach positive results, for the periods, in which they assume higher costs or for less economically successful periods. Similarly to allowances they are accounting items, which do not overestimate assets and revenues, and vice versa underestimate the costs and liabilities. It requires taking of all risks of loss that are known at the time of compiling of the financial statements into accounting. Reserves represent accruals in a broader sense, as they assign to the revenues generated today associated costs in order to record these revenues again in the future with the aim to eliminate the costs actually incurred. This is the way how enterprises can preclude the risks of financial distress that could arise from lack of resources needed to cover future expenses and they help to strengthen the material substance, since the creation of reserves reduces the possible distribution of the apparent profits to owners. Procedures for the creation and using of reserves are governed by Czech accounting legislation, which allows enterprises a broader application in the form of a general requirement of establishing reserves for risk and loss, while banks cannot create reserves for general banking risks and other unforeseeable risks. Differences are also among Czech and international rules on creation of reserves. In addition, there are different procedures in terms of fiscal (tax) reserves. The aim of this contribution is therefore to analyze methods of the crea­tion and using of reserves from accounting and tax perspective, especially in terms of their eligibility and entitlement and to propose modifications to enable the unification of the theoretical approaches.

scholarly journals The Influence of Decision-Making Quality on Perceptions of Foreign Grant Accountability

2021 ◽  
Vol 2 (9) ◽  
Author(s):  
Nisfatul Izzah
Keyword(s):  
Qualitative Method ◽  
Global Fund ◽  
Financial Statements ◽  
Financial Statement ◽  
Intangible Asset ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Financial Benefits

The Indonesian government and several other non-profit organizations have received many foreign grants, one of which is the Global Fund AIDS Tuberculosis and Malaria (GFATM) grant. As an institution that receives a Sub Recipient TB Care of ‘Aisyiyah East Java grant, it has an absolute obligation to account for the funds received, one of which is an accountable financial report. However, achieving accountability is not easy, you have to go through a long process with strict terms and conditions from donors. Because this sometimes makes institutions and even providers of financial reports such as accountants feel bored and accountability is increasingly difficult to realize. Factors of human resources, tasks and the environment are the benchmarks for an accountant of foreign grants to have a strong view of the perception of accountability. The purpose of this study is to determine the perception of accountants in assessing financial statement accountability as an expense or an asset. This study uses a qualitative method with an emphasis on interviews. The results of the study show that the accountability of financial statements is considered an intangible asset because apart from the benefits of funds for the beneficiaries of the grant, there are also non-financial benefits for the implementers of the grant, including the financial staff. The finance staff not only benefited from intangible wealth in improving the quality of the accounting field, but also gained a general understanding of TB health and extensive networking with various sectors.

scholarly journals Analisis Penerapan PSAK 109 Pada Badan Amil Zakat Nasional Kota Tual

2020 ◽  
Vol 3 (2) ◽  
pp. 135
Author(s):  
Moh Husain Ohoirenan ◽  
Annisa Fithria
Keyword(s):  
Cash Flow ◽  
Financial Reporting ◽  
Qualitative Method ◽  
Financial Statements ◽  
Financial Reports ◽  
Balance Sheets ◽  
Five Elements

This study aims to analyze the procedures of preparing financial statements at BAZNAS Kota Tual and the implementation of PSAK 109 on the financial statements of BAZNAS Kota Tual. This study uses a qualitative method by collecting the data through financial reports, literature, interview, and documentation. The results show that the financial reporting of zakat, infaq/sadaqah at BAZNAS Kota Tual has not fully implemented PSAK 109. Based on PSAK 109, the financial reporting of zakat, infaq/sadaqah uses five elements, i.e. initial recognition, measurement, distribution, presentation, and disclosure. However, practically, BAZNAS Kota Tual only implements a few elements, namely initial recognition and distribution. BAZNAS Kota Tual has not implemented measurement, presentation, and disclosure. Moreover, BAZNAS Kota Tual does not make complete financial reports, such as the balance sheets, reports on changes in funds, reports on changes in assets under management, cash flow reports, and notes on financial reports, but only make a simple report, namely the report on the collection and distribution of zakat, infaq/sadaqah.

The Future of Audit in Light of Technological Changes

2021 ◽  
pp. 228-249
Author(s):  
Sanja Sever Mališ ◽  
Lajoš Žager ◽  
Mateja Brozović
Keyword(s):  
Financial Reporting ◽  
New Technologies ◽  
Financial Statements ◽  
Technological Changes ◽  
External Audit ◽  
The Past ◽  
The Future ◽  
New Challenges ◽  
The Way

External audit of financial statements plays a key role in achieving transparent financial reporting, since its purpose is to provide reasonable assurance that the presented financial statements are free of material misstatements due to fraud or error. In the process of fulfilling this role, auditors must be adaptable, especially when it comes to technological advancements. This chapter explains the effect that new technologies have on audit of financial statements. In addition to summarizing the technological changes that impacted the audit profession in the past and therefore introduced new generations of audit, the authors have identified issues and challenges in the way the audit is currently performed. Some of the new technologies that are discussed in this chapter have the potential to mitigate these issues. However, new challenges and risks may be introduced with accepting these technologies in the process of financial reporting and auditing.

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