scholarly journals The Influence of MYOB Accounting Software on the Performance of Company Financial Report

2021 ◽  
Vol 1 (1) ◽  
pp. 75-84
Author(s):  
Emil Salim ◽  
Zefriyenni ◽  
Hanna Pratiwi ◽  
Fitri Yeni ◽  
Zerni Melmusi
Keyword(s):  
Financial Reporting ◽  
Integrated System ◽  
Financial Statement ◽  
Business World ◽  
Financial Report ◽  
Technology System ◽  
Performance Reporting ◽  
Doing Business ◽  
Accounting Software ◽  
A Company

In the last two decades, the necessity of information management and technology system has been proven as a very crucial need for many enterprises or companies. The use of computers in the office automation and integrated system is a must for companies to establish themselves in the business world. One of the basic management information systems that are crucial in the accounting program is the use of doing business transactions are considered able to simplify and streamline the fundamental needs for running a business, such as marketing and operations is also a financial statement of a company. This study aims to measure the extent of the influence of the use of accounting software on performance reporting on financial companies, one of which is using MYOB accounting software in assisting the settlement of financial reporting in a company.

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 Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan

2018 ◽  
Vol 2 (1) ◽  
pp. 63-82
Author(s):  
Sila Ninin Wisnantiasri ◽  
Irma Paramita Sofia ◽  
Fitriyah Nurhidayah ◽  
Karsam Sunaryo
Keyword(s):  
Financial Reporting ◽  
Business Performance ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Game ◽  
Financial Report ◽  
Study Approach ◽  
Income Statement ◽  
The Impact

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis

scholarly journals Effects of Credit Memos on Performance Accountant on Uncollectible Receivables

2019 ◽  
Vol 3 (2) ◽  
pp. 149-158
Author(s):  
Qurotul Aini ◽  
Rosdiana Simbolon ◽  
Shylvia Ratna Dewi
Keyword(s):  
Accounting System ◽  
Financial Report ◽  
Transaction Process ◽  
Accounting Software ◽  
A Company ◽  
Rule Out

In the current era we have entered the disruptive 4.0 era where sophistication has been applied in the finance of a company to record every expense incurred by an institution or company. In the transaction process as it is now does not rule out the possibility of several triggers for making a deposit such as the example of a sales or purchase return and overpayment if it is not handled immediately it will arise as a financial report problem. The Cloud Accounting system is equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. The Cloud Accounting system is then equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. Where customer memo credit is the customer entrusting a sum of money to the company, it will be used as a payment on the upcoming sales bill. While supplier memo credit is the balance that arises due to overpayment, then the deposit will be used as a discount on future sales bills. By using a memo credit based on Cloud Accounting, it can minimize crime or crime at the company because it has been certified by ISO / IEC 2700.   Keywords: Online Accounting Software, Customer Memo Credit, and Supplier Memo Credit.

scholarly journals VALUATION OF FINANCIAL PERFORMANCE AND STOCK PERFORMANCE (Case Study PT Holcim Indonesia Tbk)

2019 ◽  
Author(s):  
Yuniza Nurunniza ◽  
Yoyon Supriadi
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Stock Price ◽  
Stock Exchange ◽  
Market Price ◽  
Cement Industry ◽  
Financial Statement ◽  
Stock Performance ◽  
Financial Report ◽  
A Company

The main purpose of a company is to prosper the shareholders. The shareholders will get profit from the company they own after one year of operation by selling their products or services. Therefore, company’s manager has responsibility to regulate the company to be profitable and needs to know and analyze how was the company has performed for period of time so the manager could correct mistakes in the decision making and maintain the company’s strengths. Besides the company’s manager, the shareholders also need to know about how the company’s performance to monitor whether investments they have is need to defend or could be abandoned. Succeed or not the management of a company written in annual report contained financial report or financial statement. Company and the shareholders need to understand the valuation of financial performance from the financial statement which are financing, asset management and profitability, also stock performance which consider the share market price in the stock exchange. This financial and share performance research is studied to PT Holcim Indonesia Tbk in cement industry who has gotten loss for two years, then compare with companies in the same subsector in Indonesia Stock Exchange. The used research data is financial report for year 2012 until 2016 which are secondary data obtained from Indonesia Stock Exchange. The result of the research shows that compare to the companies in the same industry, PT Holcim Indonesia Tbk from 2012 until 2016 has decreased performance escpecially in profitability. It was caused of the sales were not optimal and cost inefficiency, that caused stock price is declining. During those five years, PT Holcim Indonesia Tbk expanded it’s company which is financed by debt, so PT Holcim Indonesia being a company that the operation dominant use of debt. Keywords : Profitability, Asset Management, Financing, Stock

scholarly journals Peningkatan Kapasitas Pelaporan Keuangan Bumdesa Gesang Sejahtera Desa Gesang Kecamatan Tempeh Kabupaten Lumajang

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Moh. Hudi Setyobakti
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Financial Statement ◽  
Financial Reports ◽  
Transportation Services ◽  
Financial Report ◽  
Management Capability ◽  
Village Government ◽  
Financial Administration ◽  
The Village

Business Unit of Village Unit or Bumdesa is mandate of Law no. 6 Year 2014 on the Village. The establishment of BUMDesa is an effort to accommodate all activities in the field of economy and / or public services managed by the village and / or inter-village cooperation. The regulation on BUMDesa is regulated through Village Regulations. Bumdesa Gesang Sejahtera was established in 2017, with a legal umbrella of village law. The effort developed by Bumdesa is based on the potential of agriculture and other sectors that have become embryos before. Businesses managed by Bumdesa include; (1) agriculture with organic rice production and fertilizer business, organic agricultural medicine, (2) waste transportation services, (3) HIPPA water service. The problem faced by Bumdesa Gesang Sejahtera as a partner is not yet optimal financial management Bumdesa, which consists of planning, implementation, administration and financial accountability. The pressing issue is financial administration, where Bumdesa has not been able to present financial reports and report to the Village Government. Devotion is done, is training and mentoring activities on (1) standardization of financial format, (2) process of preparation of financial statement, (3) OJT prepare financial report. The output of this devotion is the management capability for the operational operators in the process of administration and financial reporting Bumdesa covers the aspects of cognitive, psychomotor and affective.

scholarly journals INTRODUCTION OF ONLINE-BASED ACCOUNTING RECORDING SYSTEM FOR SMALL AND MEDIUM ENTERPRISES

ICCD ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 43-47
Author(s):  
Hendi Prihanto ◽  
Meiliyah Ariani ◽  
Dwi Prihatini ◽  
Watriningsih Watriningsih
Keyword(s):  
Industrial Revolution ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Business World ◽  
Business People ◽  
Doing Business ◽  
Accounting Software ◽  
Entrepreneurial Activities ◽  
Medium Enterprises ◽  
Modern Era

Industrial Revolution 4.0 demands every person, in the modern era and full of digitalization to have advantages and uniqueness in order to lead them to win competitions. The existence of many kinds of accounting-based supporting software technology if used properly will bring its users to a profit that can not only minimize the risk of financial statements from materiality, but also the use of human resources. This PKM aims to provide understanding to all parties (the community, students and business people) so that they are skilled in bookkeeping using internet-based accounting software that is low at cost, practical, and safe in doing business. This is because at this time the business world is strongly influenced by information technology, so innovation and learning are needed for the community in advancing the understanding and use of IT. The results of the activity provides understanding and at the same time knowledge to users that will be used practically in business activities, so as to be able to contribute through its operations that help their business development through preparing precise and fast financial statements in providing information for decision making. This activity provides enormous benefits for the community, especially those who pursue entrepreneurial activities because they are effective in their implementation, for that it needs to be done on an ongoing basis in the future by using existing and newer software

scholarly journals PENERAPAN RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. GELORA PERKASA

2021 ◽  
Vol 1 (1) ◽  
pp. 37-43
Author(s):  
Sintaria Sibarani ◽  
Ratna Dina Marviana
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Good Condition ◽  
Financial Statement ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Report ◽  
Processing Data ◽  
Equity Ratio ◽  
A Company

Financial performance is a success achieved by a company which shows thefinancial condition of company in a certain periods. In assessing the financialperformance, financial ratio is one of analytic tools that can be used, which can bedone by comparing annual financial data on financial statement post. The resultwill show the achievement achieved by a company. This research aim to determinethe financial performance of PT. Gelora Perkasa in terms of liquidity, solvability,and probability ratios. The method uses in this research is descriptive method.Population of this research is the company financial report in 2016-2019. Thesample of this research is statement of financial position and income statementduring 2016-2019 period. Based on the results of data processing, the financialperformance of PT. Gelora Perkasa for current ratio, cash ratio, debt to asset ratio,debt to equity ratio, return on investment and return on equity ratio consecutively1,58 times, 0,30 times, 60,01%, 129,76%, 2,60%, and 4,77%. Based on the resultsof processing data, it is known that the financial performance of PT. GeloraPerkasa in terms of liquidity ratio which interpreted by current and cash ratio,solvability ratio which interpreted by debt to asset and debt to equality ratio,profitability ratio which interpreted by return on investment and return on equityare all not in a good condition.

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 PENERAPAN ACCRUAL BASIS PADA PELAPORAN KEUANGAN UMKM BERDASARKAN SAK ETAP DI KOPERASI KARYAWAN PT. BANK SULUT

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Agita Motto ◽  
Ventje Ilat ◽  
Meyli Kalalo
Keyword(s):  
Financial Reporting ◽  
Qualitative Data ◽  
Financial Statement ◽  
Financial Report ◽  
Depth Analysis ◽  
Basis System ◽  
Accrual Basis ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Cash Basis

MSME is regulated based on Law No. 20 Year 2008 on Micro Small Medium Enterprises. In practice in the field of many MSMEs pelaprannya not adequate because sebagia still use the cash basis in penyilasianya and presentation of financial statements. Financial reporting of MSMEs should be prepared based on SAK ETAP and using accrual basis. The purpose of this research is to apply financial report of Cooperative UMKM based on SAK ETAP. The research method used is descriptive qualitative, where the qualitative data is the information data in the form of verbal sentence is not a symbol of numbers or numbers. Qualitative data obtained through a process using in-depth analysis techniques and can not be obtained directly. The results showed that the Employee Cooperation of PT.Bank Sulut which broperasi field of Java that is saving and loan services as well as vehicle rental, cloth factory. Transactions are recorded on an accrual basis system where transactions are recognized when they occur rather than when cash is received.Keywords: MSME, Financial Statement, SAK ETAP

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