scholarly journals Application Design for Recording Financial Statements

2021 ◽  
Vol 1 (1) ◽  
pp. 17-24
Author(s):  
S Surtikanti ◽  
L Lutfiah ◽  
I Lutfiah ◽  
I Febriani
Keyword(s):  
Data Security ◽  
Qualitative Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Accounting Students ◽  
Financial Report ◽  
The Public ◽  
Report Data ◽  
Technology Users ◽  
Medium Enterprises

The development of information technology users requires applications to organize the recording and presentation of financial report data more easily and accurately. The current financial statements are not only by companies but also by Micro Small and Medium Enterprises (MSMEs). Besides, the public also uses them to manage their financial records. The purpose of this research is to develop accounting applications that have been circulating today to support financial statements to ensure data security. This research used a descriptive qualitative method to collect data in accordance with field facts. The population of this research is students of Universitas Komputer Indonesia who learn to use accurate applications because accurately studied by accounting students, the sample is students majoring in accounting. Sample techniques used purposive sampling, where respondents will be selected according to the criteria. Data collection through questionnaires were distributed online to obtain data in accordance with field facts. This study shows that the development of accounting applications supports the recording of financial statements in maintaining the security of existing data in financial statements. It impacts MSMEs who want to store their financial transaction data safely because there are security features similar to accuracy, except that before storing data, users must enter a special code as at the beginning when starting data recording. It can ensure security in recording financial statements and preventing data modification fraud.

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

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

Factors Influencing Acceptance Of Home-Based Accounting Services (Hibas) For Micro-Entrepreneurs: UITM Postgraduate Accounting Students Perspectives

2021 ◽  
pp. 71-88
Author(s):  
Zafiruddin Bin Baharum ◽  
Nor Syafinaz Shaffee ◽  
Nur Ashikin Ishak ◽  
Zuraeda Ibrahim ◽  
Rozainun Hj Ab Aziz
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Accounting Students ◽  
Contributing Factors ◽  
Postgraduate Students ◽  
Financial Position ◽  
Home Based ◽  
Research Findings ◽  
Time Required ◽  
Medium Enterprises

This study aims to investigate and identify the main factors that influence the acceptance of the Home-Based Accounting Services (HBAS) concept from the perspective of postgraduate students. A well-structured survey questionnaire was distributed to all postgraduate students from the Faculty of Accountancy, University Teknologi MARA (UiTM) between 1 November 2018 and 30 November 2018. The research findings revealed that factors that influence the acceptance of HBAS, the ability of HBAS to provide comprehensive reporting on performance, and increasing the efficiency of owner-clients to manage accounting information were ranked as top priorities. The respondents also expect that HBAS could save time required for their involvement, from the recording to the reporting stages. Additionally, the owner client‘s convenience at the location while the HBAS team operates on-site and the securing of documents that must not be taken out from the site are other contributing factors. This paper contributes to the existing literature and broadens the provision of accounting services to Small and Medium Enterprises (SMEs), also known as Micro-Entrepreneurs. The concept of HBAS could encourage Micro-Entrepreneurs to be more proactive, and issues related to the low percentage of SME business enterprises that keep proper accounting records could be reduced. HBAS is a new concept that aims to assist Micro-Entrepreneurs to keep proper accounting records. Consequently, this could help improve their financial position, as they would be able to review their business‘s financial statements regularly.

scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN PADA USAHA KECIL MENENGAH BAHAGA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ni Gusti Ayu Kade Suwintari ◽  
Lintje Kalangi ◽  
Anneke Wangkar
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Corporate Management ◽  
Public Accountability ◽  
Financial Report ◽  
Business Entities ◽  
Medium Enterprises

Small and medium enterprises (SMEs) are productive economic enterprises owned by individuals or business entities. Business activities undertaken by small and medium enterprises require a financial statement that reflects the business activities undertaken during one period. The financial statements are a form of corporate management accountability by management to external and internal parties. Seeing the importance of usability, the financial statements should be structured according to the applicable standards in order to be interpreted with the same concept and understanding by its users. The generally accepted Financial Accounting Standards make it difficult for small and medium enterprises (SMEs) who only have minimal accounting knowledge in preparing financial statements. The Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) comes with the aim to accommodate the needs of entities that have no significant public accountability in the conduct of their business such as SMEs. The purpose of this study is to determine the application of Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) Against Manado Financial Report. This research uses descriptive-comparative research type. The results show that Manado Manado has not fully implemented the Financial Accounting Standards of Non-Accountable Public Entity (SAK ETAP) in its financial statements. This is because the financial manpower of Manado Manado does not have sufficient knowledge about the Financial Accounting Standards of Non-Public Accountable Entity (SAK ETAP) so that it becomes a factor that Manado Bahaga has not fully implemented SAK ETAP. Instead, the company employs a competent financial personnel in their field so that they can produce financial statements in accordance with SAK ETAP.Keywords: SAK ETAP, Financial Statements, SMEs

scholarly journals Edukasi Penyusunan Laporan Keuangan Badan Usaha Milik Negeri (BUMneg) Ulihalawang Hitumessing

2021 ◽  
Vol 4 (2) ◽  
pp. 115
Author(s):  
Fajrul Rahman Slamat ◽  
Ishak Ishak ◽  
Mila Juliyanty Salampessy ◽  
Faizah Salma Kaliky
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Routine Activities ◽  
Accounting Students ◽  
Financial Reports ◽  
Face To Face ◽  
Additional Information ◽  
The Government ◽  
Medium Enterprises ◽  
General Journal

AbstrakSalah satu yang sangat diharapkan oleh pemerintah negeri Hitumessing untuk masyarakatnya demi mencapai kesejahteraan dalam hidup adalah dapat mandiri, serta tidak serta merta menggantungkan apa yang diberikan pemerintah kepadanya melainkan untuk menciptakan lapangan kerja, seperti misalnya usaha dalam bidang jasa, kuliner, dan lainnya. Hal ini akan dibentuk melalui berbagai jenis usaha misalnya home industry, koperasi ataupun Usaha Kecil Menengah (UKM)  Berhubung minimnya pengetahuan tentang penyusunan  laporan keuangan oleh pihak (BUMneg) Ulihalawang  maka kami selaku mahasiswa jurusan  Akuntansi membantu mengatasi masalah penyusunan laporan keuangan pada (BUMneg) Ulihalawang, Tujuan dari edukasi ini untuk memahamkan pegawai dan staf  (BUMneg) Ulihalawang tentang  tata cara penyusunan laporan keuangan agar dapat memahami dan bisa membuat laporan keuangan dengan baik dan benar sesuai dengan SAK ETAP. Treatment yang diberikan setelah mendapatkan masalah riil di lapangan adalah dengan memberikan materi tentang penyusunan laporan keuangan secara tatap muka. pertama yaitu dengan membenahi aspek keuangan pada BUMneg Ulihalawang dan dilanjutkan dengan melakukan penyusunan laporan keuangan BUMneg Ulihalawang dengan benar. Selanjutnya kami  menjelaskan kepada pihak BUMneg bagaimana melakukan penyusunan laporan keuangan ketika adanya transaksi masuk dan transaksi keluar, dan menjelaskan serta  mempraktikkan tata cara atau proses penyusunan laporan keuangan yang dimana berawal dari pembuatan jurnal umum berdasarkan bukti-bukti transaksi yang ada, kemudian memposting ke buku besar berdasarkan akun-akun yang ada pada jurnal umum, selanjutnya memindahkan nilai-nilai yang ada pada buku besar ke neraca saldo berdasarkan akunnya, jika ada informasi tambahan di akhir bulan maka harus dibuatkan jurnal penyesuaian untuk mengetahui nilai suatu akun yang ada pada informasi tambahan tadi. Kemudian kami membantu pihak Bumneg dalam dalam membuat laporan keuangan per 30 juli sekaligus sebagai acuan kepada pihak BUMneg untuk membuat laporan keuangan dalam setiap kegiatan yang dilakukan oleh pihak BUMneg baik kegiatan rutin atau pun kegiatan tambahan.Kata Kunci: Edukasi, Penyusunan Laporan Keuangan, BUMnegAbstractOne of the things that the government of the black country highly hopes for its people in order to achieve prosperity in life is to be able to be independent, and not necessarily to depend on what the government gives to it but to create jobs, such as businesses in the service, culinary, and other fields.  This will be formed through various types of businesses, for example home industry, cooperatives or small and medium enterprises (UKM) due to the lack of knowledge about the preparation of financial reports by the Ulihalawang village-owned enterprise (BUMNeg), so we as accounting students help overcome the problem of preparing financial reports at  Ulihalawang village-owned enterprise, the purpose of this education is to understand the employees and staff of Ulihalawang village-owned enterprises about the procedures for preparing financial reports so that they can understand and be able to make financial reports properly and correctly in accordance with SAK ETAP.  The treatment given after having real problems in the field is to provide material on the preparation of face-to-face financial reports.  The first is to fix the financial aspects of the Ulihalawang village-owned enterprise and continue with the correct preparation of financial reports for the Ulihalawang village-owned enterprises. then we explain to village-owned enterprises how to prepare financial reports when there are incoming and outgoing transactions, and explain and practice the procedures or processes for preparing financial reports which begin with making general journals based on existing transaction evidence, then posting to the ledger based on the accounts in the general journal, then transfer the values in the ledger to the trial balance based on the account, if there is additional information at the end of the month, an adjusting journal must be made to determine the value of an account in the information extra earlier. then we assisted village-owned enterprises in making financial reports as of July 30 as well as a reference for village-owned enterprises to make financial reports in every activity carried out by village-owned enterprises either routine activities or additional activitiesKeywords: Education, Preparation of financial statements, BUMneg

scholarly journals Model Pengembangan UMKM dengan Pendekatan KBK (Kluster Bordir Dan Konveksi) di Desa Padurenan Kudus

2019 ◽  
Vol 7 (1) ◽  
pp. 31
Author(s):  
Tina Martini ◽  
Suhadi Suhadi ◽  
Amirus Sodik
Keyword(s):  
Research Method ◽  
Small And Medium Enterprises ◽  
Business Management ◽  
Financial Statements ◽  
Business Development ◽  
Recording System ◽  
Development Model ◽  
Research Approach ◽  
Financial Report ◽  
Medium Enterprises

<p>This study aims to determine the development model of small and medium enterprises with the KBK approach (Embroidery and Convection Cluster) in Padurenan Village, Kudus Regency. The contribution of research is expected to add to the contribution of thought and knowledge in business management, especially relating to the model of developing small and medium enterprises with the KBK approach (Embroidery and Convection Clusters) in Padurenan Village, Kudus Regency. The context of this research is business development with the KBK approach to Content UKM in Padurenan Village. The research approach used in this study is a qualitative research method. The location of the study was carried out on SME players who were members of the KBK in Padurenan Village, Kudus Regency. Technique of collecting data by interview, observation, documentation. The results showed that UKM in Padurenan Village from the side of facilitation, training, comparative studies they often received, and the outputs that they could increase the skills of employees, the maturity of managerial companies, as well as communication or relations with outside parties increasingly well established. Under the command of KSU Padurenan Jaya, communication between SMEs is established and the means of information are often one of them in participating in activities that are developing their business. Researchers also found conditions where they were still not optimal in terms of financial statements. They have participated in training in financial report preparation for SMEs as well as business planning but the reality in the field of the recording system does not meet the existing standards. As a result of recording that does not meet these standards, the company's personal wealth has not been separated. This is disturbing in the company's report progress assessment.</p>

scholarly journals Analisis Penerapan SAK-ETAP (Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik) Pada Penyajian Laporan Keuangan Koperasi Pegawai Republik Indonesia (KPRI) “Manfaat” LPMP Jawa Tengah

2019 ◽  
Vol 5 (1) ◽  
pp. 15-27
Author(s):  
Mudjiyono Mudjiyono
Keyword(s):  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Report ◽  
Central Java ◽  
The Republic ◽  
Medium Enterprises ◽  
Cooperative Organization

Indonesian Repulik Cooperative Employees (KPRI) "Manfaat" Central Java LPMP is a business entity that is a legal entity and its capital is owned by members who perform as service users (users), Efforts made by a cooperative organization in the welfare of its members cannot be separated from the amount of participation given by members. It is appropriate that KPRI "Manfaat": this is responsible for the results of its business activities through the presentation of adequate financial statements and in accordance with predetermined accounting standards. To the users. This study aims to find and test the rules of the Entity without Public Accountability (SAK-ETAP) Financial Accounting Standards set by the Indonesian Institute of Accountants (IAI) and which is enacted in the regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 12 / per / M.KUKM / IX / 2015 concerning Cooperative Accounting Guidelines that are applied factually to KPRI "Manfaat" of Central Java LPMP Type and Design This research is a qualitative descriptive study, namely the type of research that uses primary data in the form of financial report documents and interviews with management KPRI "Manfaat" and parties from the Cooperative and Micro, Small and Medium Enterprises of Semarang City. In order to make deeper information about the policies used in the preparation of financial statements. The results of this study, the researchers draw the conclusion that recording the financial bookkeeping of KPRI "Manfaat" of the Central Java LPMP has generally been good enough but has not applied the SAK-ETAP regulations stipulated by IAI and has not implemented legislation in accordance with the Regulation of the Minister of State for Cooperatives and Small Businesses and Menengah Republik Indonesia No.12 / per / M.KUKM / IX / 2015.

scholarly journals STUDI KUALITATIF TENTANG MANFAAT DAN KERUGIAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UD MITRA PELITA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Maurenthia J. Mandey ◽  
David P. E. Saerang ◽  
Rudy J. Pusung
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Small Companies ◽  
Financial Reports ◽  
Financial Report ◽  
Business Units ◽  
Medium Enterprises ◽  
Descriptive Method

The financial statements are fundamental for every company, both large companies and small companies. In Indonesia, according to the Ministry of Cooperatives and Micro Small and Medium Enterprises, up to 2013 the total number of business units is 57,900,787, SME’s with the largest business units as much as 57,895,721 (99.99%) and large enterprises as much as 5.066 (0.01%). The development of SME’s is only seen in the number, while in the financial aspect, SME’s still lags behind. This condition is also experienced by UD Mitra Pelita who have not prepared financial statements. The purpose of this study is to know how the financial management of UD Mitra Pelita and their views on the benefits and losses in the preparation of financial statements as well as the factors that the reason the owner of the company has not compiled or not prepare financial statements. The method of analysis used in this research is descriptive method with case study design. The results showed that the financial management of UD Mitra Pelita the same as SME’s in general that is not yet prepared financial report. This raises many problems in their business activities. The factors that cause UD Mitra Pelita has not compiled financial statements are not much different from SME’s in general. However, these factors are not a barrier for UD Mitra Pelita to implement financial reports that have many benefits for their business activities.Keywords:Financial Reports, Benefits, Losses, Factors.

A. PENDAMPINGAN KEWIRAUSAHAAN MELALUI ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM SURABAYA AKRILIK BERDASARKAN SAK-EMKM

2019 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Zepriani Dwi Cahyani ◽  
Yuli Tri Wulandari ◽  
Ani Tiga Arti ◽  
Farahiya Della Erlinda ◽  
Denta Jemi Fabela ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Asset ◽  
Primary Data ◽  
Financial Report ◽  
Know How ◽  
Net Profit ◽  
Qualitative Descriptive ◽  
Medium Enterprises

ABSTRAK Penelitian ini bertujuan  untuk mengetahui bagaimana penyusunan laporan keuangan pada UMKM Surabaya Akrilik. Judul yang di gunakan yaitu Analisis Penyusunan Laporan Keuangan UMKM Surabaya Akrilik Berdasarkan SAK-EMKM. Jenis dari penelitian  yang digunakan yaitu jenis penelitian kualitatif. Berdasarkan karakteristik masalah yang diangkat oleh peneliti, penelitian ini merupakan penelitian kualitatif deskriptif. Adapun Data yang digunakanpada penelitian ini yaitu data-data primer yang akandiperoleh langsung dari pihak UMKM seperti data hasil wawancara dengan pihak UMKM serta data-data yangberasal dari informasi catatan harian kas masuk dan kas keluar. Sedangkan untuk data sekunder akan diperoleh dari jurnal dan internet yang akan mendukung penelitian ini. Hasil analisis data dan penelitian yang akan dilakukan inimenunjukkan bahwa laporan keuangan UMKM Surabaya Akrilik, menyajikan posisi keuangan di bulan Januari sampai November 2019.Per 30 November 2019 menunjukkan total Asset Rp 14,503,900,- dan Laba Rugi pada tahun 2019 nett profit Rp  1,003,900,-. Catatan Atas Laporan Keuangan (CALK) menyediakan deskripsi biasa mengenai UMKM Surabaya Akrilik, pengakuan jika pengaturan neraca keuangan memakai SAK EMKM ialah fundamen pengaturan yang dipakai, dan kebijaksanaan akuntansi yang diaplikasikan serta diberikan dalam laporan Balance Vol. XVINo. 1 Januari 2019 Jurnal Balance 32 keuangan UMKM Surabaya Akrilik. Pada UMKM Surabaya Akrilik belum memasukkan beban pajaknya sehingga nilai laba bersih yang diperoleh masih sebelum dikurangi beban pajak.   Kata kunci : Analisis Penyusunan Laporan Keuangan, SAK-EMKM ABSTRAK The research that will be done is aimed to know how to prepare a financial report on SMEs Surabaya acrylic. The title used is the analysis of the financial Report preparation of micro, small, and medium enterprises of Surabaya acrylic based on SAK-EMKM. Types of research used are types of qualitative research. Based on the characteristics of the problem raised by researchers, this research is a qualitative descriptive study. The Data used in this research is the primary data that will be obtained directly from the micro, small, and medium enterprises such as the data of interviews with the micro, small, and medium enterprises and data derived from information Daily note cash in and cash out. As for the secondary data will be obtained from the journal and the Internet that will support this research. The results of data analysis and research will be conducted, showing that the financial statements of MSME Surabaya Acrylic, presenting a financial position in the month of January to November 2019. As of 30 November, 2019 shows a total Asset of Rp 14,503,900-and profit loss in 2019 net profit of Rp 1,003,900-. Note on the financial report (CALK) presents an overview of the micro, small and medium enterprises of Surabaya Acrylic, a statement that the preparation of the financial statements using the SACK of EMKM is the basis of the drafting used, as well as the accounting policy Applied and presented in the Balance Vol. XVI report No. 1 January 2019 Journal Balance 32 Finance of Micro, small, and medium enterprises Surabaya acrylic. In micro, small, and medium enterprises, Surabaya acrylic has not included the tax burden so that the value of net profit gained is still before deducting the taxes. Keywords: Analysis of Preparation of Financial Statements, SAK-EMKM.

HUBUNGAN ANTARA RASIO KREDIT BERMASALAH DENGAN RASIO PROFITABILITAS: Studi Empiris pada BPRse-Kota Tangerang Periode 2015

2017 ◽  
Vol 2 ◽  
pp. 179-186
Author(s):  
Yohan Henri Wibowo
Keyword(s):  
Empirical Evidence ◽  
Significant Relationship ◽  
Small And Medium Enterprises ◽  
Profit Margin ◽  
Financial Report ◽  
Secondary Sources ◽  
Normality Test ◽  
Net Profit ◽  
Medium Enterprises ◽  
The City

The aims of this study is to find empirical evidence, that there is a significant relationship between the Non Performing Loan Ratio is reflected in indicators of Non-Performing Loan (NPL) with a Profitability Ratio that is reflected in the indicators Net Profit Margin (NPM).The collecting of data method is secondary sources from Quarterly Financial Report Rural Banks (hereinafter referred to as BPR) as the city of Tangerang. The sample in this study is BPRin Kota Tangerang are categorized as Micro, Small and Medium Enterprises (hereinafter referred to as SMEs). The hypothesis was tested by normality test and linear regression, The results of the study are not found empirical evidence that there is a significant relationship between Non-Performing Loan Ratios were reflected in NPL with Ratio Profitability indicators are reflected in indicators of NPM.These results indicate that required the mediating factor, namely the Contractual Interest Income from Loans and Expenses of Assets Allowance (hereinafter referred PPAPWD) Keywords: Non-Performing Loan, Net Profit Margin

Analisis Kinerja Keuangan untuk Menilai Tingkat Kesehatan pada Koperasi Simpan Pinjam dan Pembiayaan BMT Projo Artha Sejahtera (PAS) di Bantul

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Mujino Mujino ◽  
Ratih Kusumawardhani ◽  
Diah Cahyani
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Collection Method ◽  
Descriptive Research ◽  
Health Level ◽  
Savings And Loan ◽  
The Subject ◽  
Management Aspect ◽  
Quantitative Descriptive ◽  
Medium Enterprises

This study aims to investigate the health level of the savings and loan cooperatives and financing of BMT PAS in terms of: 1) Capital aspect; 2) Management aspect; 3) Liquidity aspect; 4) Aspect of compliance with syariah. This research is a type of quantitative descriptive research. The subject of this research is the savings and loan cooperatives and financing of BMT PAS in Bantul. The object of this research is the financial statements of 2015 to 2019. The data collection method were used documentation and questionnaire. The calculation use PAP technique was based on Deputy Regulation for the Supervision of the Ministry of Cooperatives and Small and medium Enterprises of Republic Indonesia Number 07/Per/Dep.6/IV/2016. The result of this research shows that health level of the savings and loan cooperatives and financing of BMT PAS 2015 to 2019 seen from; 1) Capital aspects of BMT PAS Bantul in 2015 to 2019 criteria are quite healthy; 2) Aspects management of BMT PAS Bantul in 2015 to 2019 criteria are quite healthy; 3) Aspects of liquidity of BMT PAS Bantul in 2015 to 2019 are healthy criteria; 4) Aspects of compliance with syariah principles BMT PAS Bantul from 2015 to 2019 healthy criteria. Keywords : Financial performance, health level, savings and loan cooperatives and syariah financing.

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