scholarly journals Development Based on Cloud Accounting as Accountant Reconciliation Media on Collage

2020 ◽  
Vol 1 (2) ◽  
pp. 185-196
Author(s):  
Alexander Williams ◽  
Ellen Dolan
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Data Matching ◽  
Academic Activities ◽  
Excellent Service ◽  
Long Time ◽  
Reconciliation Process

 In the process of academic activities, has staff that are structured in an organizational structure to provide excellent service. With the aim of succeeding all activities that are running, and having their respective functional duties, one of them is the head of finance. The head of finance is obliged to report all income and expenses that are needed by collages. Where the financial statements are reported monthly to top management such as the Director of Perguruan Tinggi Raharja The financial report can be said to be accurate if it has passed the final process of reconciliation. Reconciliation is an adjustment of the balance between bank balances and transaction data that we have. There are 8 (eight) financial statement processes until finally Reconciliation is carried out. However, the flow of the reconciliation process can be said to be still semi-conventional and lack the use of existing technology. In this study, 3 (three) problems were identified regarding the reconciliation process which had an impact on the accuracy of financial statements. Where in the reconciliation process accountants enter payment data input and data matching manually so that it requires a long time in the balance balance amount. With financial reports that are faster and more accurate, of course the work can be assessed as effective and efficient according to the time specified. The use of cloud accounting in the reconciliation process is expected to better assist accountants in real terms. So that in the process of reconciliation the accountant gets a financial report that is accurate and effective and efficient in time. This research is of course motivated by accountants in reconciliation activities that are still manually at College. Problems like this, with the use of cloud accounting in financial reports, are a new breakthrough for Perguruan Tinggi Raharja. By conducting 5 (five) literature reviews on reconciliation and cloud accounting to help the performance of accountants in obtaining financial reports. The final result of this study is the implementation of a cloud accounting system at collages in reconciliation activities by accountants.

scholarly journals Bank Reconciliation Process Efficiency Using Online Web Based Accounting System 2.0 in Companies

2018 ◽  
Vol 1 (2) ◽  
pp. 124-129
Author(s):  
Po Abas Sunarya ◽  
Tuti Nurhaeni ◽  
Haris Haris
Keyword(s):  
Financial Statements ◽  
Process Efficiency ◽  
Accounting System ◽  
Web Based ◽  
Long Time ◽  
Computerized System ◽  
Reconciliation Process ◽  
Clear Information ◽  
Online Web ◽  
Communication And Information Technology

In the company the development of technology and knowledge which is marked by various advances in the field of communication and information technology is currently developing so rapidly. Clear information is information that presents data that is very accurate and complete and has benefits for the recipient of information or the leader of the company in monitoring. one of them is in the financial field within the company. In the current era of globalization an online computerized system becomes a very important requirement because it can reduce bad things and risk losing important data, difficulty in reconciliation like total bill not balance. therefore the web-based online accounting system provides Cash & Bank facilities so it can be reconciled both traditionally and modernly to facilitate in the process of bookkeeping of financial statements and certainly very effective because it does not require a long time, so effective and efficient.

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

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.

scholarly journals A Excel for Accounting Assistance as the Solution for SME PT. JAB Surabaya

2019 ◽  
Vol 2 (2) ◽  
pp. 107-120
Author(s):  
Titis Puspitaningrum Dewi Kartika ◽  
Nosy Yodi Metana ◽  
Sri Lestari Kurniawati
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Accounts Receivable ◽  
Coffee Powder ◽  
Medium Enterprises

Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.

scholarly journals THE VALUE OF RESTATEMENT TO FRAUD PREDICTION

2019 ◽  
Vol 20 (6) ◽  
pp. 1210-1237
Author(s):  
Shi Qiu ◽  
Hong-Qu He ◽  
Yuan-sheng Luo
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Primary Objective ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Restatements ◽  
Fraud Prediction ◽  
Different Characteristics

A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies have restated their financial reports in China, and explore the implications of the content, severity and reasons for restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as fraudulent by regulators in China. Second, the following results also are revealed: (1) financial statements, except balance sheet restatements, provide insights into the revelation of fraudulent behaviors, (2) the severity of restatements is positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future fraud occurrences. These results imply that restatement announcements and their different characteristics provide important information for detecting financial statement fraud.

scholarly journals ANALISIS PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (2) ◽  
pp. 167
Author(s):  
Anastasya A. Lasabuda ◽  
Jenny Morasa ◽  
Victorina Z. Tirayoh
Keyword(s):  
Government Regulation ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Government Accounting ◽  
North Sulawesi ◽  
And Performance ◽  
Regional Budgets ◽  
The Impact

All government entities using funds from national and regional budgets must prepare financial reports referring to government accounting standards which regulated in government regulation No 71 in 2010 and start begin on 2015. The regional goverment financial reports required to be properly according to applicable regulation. Financial reports regional was a responsibility and performance picture in an accounting periods. The purpose of this study was to analyze the accrual basis implementation of SAP No 71 years 2010 and to know the impact ot the financial statement presentation on BPKAD in North Sulawesi Province. Methods used is descriptive qualitative, through observation, interview, analysis and make inferences. The research results showed the application of the base accrued in BPKAD of North Sulawesi Province in the presentation of the financial statements was in accordance with SAP No 71 years 2010. The impact caused by the accounting system based accrual that this report financial more than easier, quick and integrated, and can tell about information budget expended and can be monitored directly by the management to decision maker.

scholarly journals Penggunaan Microsoft Excel Dalam Penyusunan Laporan Keuangan Untuk Meningkatkan Kualitas Informasi Laporan Keuangan

2020 ◽  
Vol 4 (1) ◽  
pp. 035-047
Author(s):  
Triandi . ◽  
Marina Agustin
Keyword(s):  
Financial Statements ◽  
Daily Basis ◽  
Financial Statement ◽  
Managerial Decision ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Conditions ◽  
User Friendly ◽  
Qualitative Characteristics

Compiling a financial reportis important because through this statement both external and internal parties may acquire informations about the firm’s financial conditions and its performance. These informations can then be used to make managerial decision for the sake of the firm’s future.   Building an accounting program corresponding to the company’s specific needs can be very expensive and time consuming, not to mention the trials and errors along the way. It takes great efforts to finally come up with ideal accounting program. To solve this issue, Microsoft Excel application provides affordable, simple, fast and accountable accounting program. The aim of this research are to investigate a proper qualitative characteristics of a financial report, to maximize the function of Microsoft Excel application in smaller firms for the purpose of providing a financial statement. The results show that Excel can enchance the informations contained in CV Inovasi Infinita’s financial statements. This application helps with its fast, accurate, complete, user friendly and details. Thus the owner can easily analyse each transaction on the daily basis. The application helps contributing in providing better financial reports.

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 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 Penyusunan Laporan Keuangan Menggunakan Sistem Akuntansi Instansi (Studi Kasus Pada Sekolah Menengah Kimia Analis Bogor)

2018 ◽  
Vol 1 (2) ◽  
pp. 117-128
Author(s):  
Bambang Pamungkas ◽  
Ina Wardani Latifah
Keyword(s):  
High School ◽  
Government Regulation ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Governmental Accounting ◽  
State Finance ◽  
Definition Of

Law No. 17/ 2003 on State Finance requires form and content of accountability report of APBN/ APBD implementation must be arranged and presented in accordance with governmental accounting standard set by government regulation. Law No. 17/ 2003 is on State Finance and law No. 1/ 2004 on Government Treasury. Accounting Institution System is a series of manual and computerized procedures starting from data collection, recording, abstracting, financial position reporting and financial operations at the ministry/ institution. Institution Accounting System (SAI) consists of Financial Accounting System (SAK) and Management Accounting System of State-owned Assets (SIMAK-BMN). Analyzing the procedures of Institution Accounting System (SAI) is important in the process of composing financial statements for the purpose of financial accountability comprising Budget Realization Report, Balance Sheet, Note of Financial Statement and Management of State-owned Assets (BMN). Institution Accounting System (SAI) plays an important role in composing financial reports at Bogor Chemistry Analyst High School (SMAKBO) located in Jalan Binamarga I Ciheuleut, Baranangsing, Bogor Timur. It’s very influential in composing financial statements as well because each report received always use Institution Accounting System (SAI) from the beginning of expenditure process untill the data is entered into the Institution Accounting System (SAI). The purpose of this analysis is to determine how is the human resources that run the Institution Accounting System and to find out the implementation procedure of the Accounting System of Budget Users Authorization Unit and also the integration procedures of the accounting system of Budget Users Authorization Unit to Institution Accounting System (SAI). The result of the analysis of financial statement is that the procedure implemented by SMAKBO has been in accordance with the existing regulations, so that producing good and accountable financial reports. After the definition of each component of Institution Accounting System and Financial Statement has been known, It can be concluded that in carrying out procedure and financialstatement reporting it should be in accordance with the prevailing regulation and should be on time in order to yield good financial statement. And in fact, the Institution Accounting System (SAI) at Bogor Chemistry Analyst High School (SMAKBO) has been applied well, and it needs to be maintained.

scholarly journals Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Menuju Desa Mandiri (Gabungan Kelompok Tani Torong Makmur Kota Batu)

2021 ◽  
Vol 4 (1) ◽  
pp. 571-577
Author(s):  
Novitasari Agus Saputri ◽  
Ike Arisanti
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Tax Rate ◽  
Financial Report ◽  
The Future

The purpose of this service is to provide training and assistance to partners related to the preparation of financial reports at Gapoktan Torong Makmur so that in the future determining the appropriate tax rate. The method we use is training and mentoring. The output that will be produced is in the form of a financial report. So that prior to the existence of financial statement assistance, it had not been prepared in accordance with accounting standards, then after the assistance in financial statements was in accordance with generally accepted accounting standards.  

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