ANALISIS PENGARUH  PEMAHAMAN  AKUNTANSI DAN KEAKTIFAN MAHASISWA TERHADAP  PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK KASUS PADA MAHASISWA JURUSAN AKUNTANSI STIE PANCASETIA

This research aims to analyze influence understanding of accounting and student activeness towards the preparation of financial statement in accordance with The Financial Accounting Standards: case study in accounting department students STIE Pancasetia.The research method used quantitative with analytical techniques used are multiple linear regression.The population and sample used were fifty-seven seventh of students majoring in accounting.The results shows understanding of accounting and student activity simultaneously and partially have a significant effect on the preparation of financial statements in accordance with The Financial accounting standards.While the dominant variable influences the understanding of accounting.Understanding of accounting as the basic of basic accounting knowledge in the process of preparing financial reporting.So the advice given to the object of the research is expected to develop the level of understanding of students by developing learning that is more varied and consistent, especially in accounting practices, the completion of case studies related to the preparation of financial reports in accordance with financial accounting standards and for students to be able to increase their activity in the learning process such as actively asking questions, issuing opinions and sharing experiences related to accounting. As well as independent practice and critical thinking towards accounting developments in the future.Keyword : Understanding of Accounting, Student Activity, Preparation of Financial Statements in Accordance, Financial Accounting Standards.

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

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v11i2.8045 ◽

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.

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EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46

MAKSIMUM ◽

10.26714/mki.7.1.2017.48-57 ◽

2019 ◽

Vol 7 (1) ◽

pp. 48

Author(s):

Ida Kristiana

Keyword(s):

Cash Flow ◽

Income Tax ◽

Accounting Standards ◽

Capital Budgeting ◽

Financial Statements ◽

Comparison Method ◽

Financial Accounting ◽

Financial Statement ◽

Financial Reports ◽

Unit Of Analysis

This purpose of this study to examine the presence or absence of securities caused by the convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This study also looks at the differences between financial reports that are not convergent compared with financial reportsthat are already convergent with IFRS This study used a comparison method between the statements presented in IFRS with the statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement of Financial Accounting Standards on income tax accounting as well as books and articles related to both. The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has a significant impact on the financial statements, especially on capital budgeting, because the tax will affect the calculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatementsKeywords: IFRS, PSAK, Financial Statement, Convergence

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Analysis of the Implementation of Financial Statement Presentation Based on Financial Accounting Standards for Entities without Public Accountability at Pt Aurindo Jaya Perkasa Jakarta

Journal of Economics, Finance and Management Studies ◽

10.47191/jefms/v4-i6-10 ◽

2021 ◽

Vol 4 (6) ◽

Author(s):

Dewi Rejeki ◽

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Analysis Method ◽

Public Accountability ◽

Financial Reports ◽

Balance Sheets ◽

Observation Methods ◽

Collection Methods

The purpose of this study is to analyze the implementation of the presentation of PT Aurindo Jaya Perkasa's financial statements based on the Financial Accounting Standards for Entities without Public Accountability. The type of data in this study is in the form of company profiles and financial reports consisting of income statements and balance sheets for 2016. Data collection methods used are interviews and observation methods. The data analysis method used is the descriptive qualitative analysis method. The results obtained are: (1) The financial statements of PT Aurindo Jaya Perkasa are not following the Financial Accounting Standards for Entities without Public Accountability, because in the financial statements of PT Aurindo Jaya Perkasa, there are only profit and loss statements and balance sheets, while the complete financial statements are following accounting standards. Entity finances without public accountability include income statements, changes in equity, statements of financial position, cash flow statements and notes to financial statements. (2) Finance Division of PT. Aurobindo Jaya Perkasa still does not understand the preparation of financial reports following the Financial Accounting Standards for Entities without Public Accountability, both regarding the types of financial information and the items that must be presented in the financial statements.

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PELATIHAN KONSEP ANALISIS LAPORAN KEUANGAN KEPADA UMKM

JURNAL ABDIKARYASAKTI ◽

10.25105/ja.v1i1.8912 ◽

2021 ◽

Vol 1 (1) ◽

pp. 1

Author(s):

Sekar Mayangsari ◽

Erliana Banjarnahor ◽

Lenggogeni Jakarta Lenggogeni ◽

Kevin M. Pransilva Nasution

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Public Accountability ◽

Financial Statement Analysis ◽

Financial Reports

Abstrak:Tujuan dari pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) ini membantu UMKM membuat laporan keuangan yang mengacu kepada Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik (SAK-ETAP) serta memahami konsep analisis laporan keuangan. Kegiatan PkM ini yang merupakan kegiatan yang berkesinambungan. Dalam pelatihan, metode dilakukan dengan daring dengan menggunakan aplikasi zoom. Dalam pelatihan dilakukan diskusi dengan peserta yang dipandu oleh moderator melalui aplikasi zoom. Dilakukan pula umpan balik terhadap peserta dengan kuesioner melalui google form. Hasil evaluasi dari pelaksanaan PkM menunjukan bahwa peserta PkM menyatakan puas terhadap kegiatan, dan tujuan PkM tercapai dimana peserta memperoleh manfaat berupa pengetahuan, pemahaman dan ketrampilan tentang konsep analisis laporan keuangan UMKM. Abstract:The purpose of implementing this Pengabdian kepada Masyarakat (PkM) activity is to help MSMEs create financial reports that refer to the Financial Accounting Standards Entities without Public Accountability (SAK-ETAP) and understand the concept of financial statement analysis. This PkM activity is ongoing. During the training, discussions were held with participants guided by a moderator through the zoom application. Feedback was also carried out to participants with a questionnaire via a google form. The results of the evaluation of the implementation of PkM show that the PkM participants expressed satisfaction with the activities, and the PkM objectives were achieved where the participants benefited in the form of knowledge, understanding, and skills about the concept of analysis of SME financial statements.

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Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi)

e-Journal Ekonomi Bisnis dan Akuntansi ◽

10.19184/ejeba.v6i1.11102 ◽

2019 ◽

Vol 6 (1) ◽

pp. 69

Author(s):

Arif Hidayatullah ◽

Agung Budi Sulistiyo ◽

Nur Hisamuddin

Keyword(s):

Information System ◽

Nonprofit Organizations ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Financial Reports ◽

Non Profit ◽

Financial Transactions

The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable. Keywords: Financial Statement of Mosque, Mosque, Nonprofit Organization,, PSAK 109, PSAK 45.

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Inferring U.S. Tax Liability from Financial Statement Information

Journal of the American Taxation Association ◽

10.2308/jata.2009.31.1.29 ◽

2009 ◽

Vol 31 (1) ◽

pp. 29-63 ◽

Cited By ~ 23

Author(s):

Petro Lisowsky

Keyword(s):

Stock Options ◽

Accounting Standards ◽

Financial Statements ◽

Income Taxes ◽

Financial Accounting ◽

Financial Statement ◽

Corporate Tax ◽

Data Set ◽

Accounting For Income Taxes ◽

Tax Expense

Abstract: Using a multi-year matched tax return-financial statement data set, this study builds empirical models that infer U.S. tax liability on the corporate tax return from publicly available financial statement disclosures, including those of Statement on Financial Accounting Standards No. 109, Accounting for Income Taxes. Results show that current U.S. tax expense, the tax benefit from stock options, current-year tax cushion accrual, consolidation book-tax differences, and R&D are informative in inferring actual tax, while intraperiod tax allocation is not. Additionally, the sign of pretax book income and the existence of net operating loss carryforwards are useful partitioning variables in estimating actual tax. In general, for every dollar of current U.S. tax expense reported on the financial statements, approximately $0.70 is reported in U.S. tax liability on the tax return. The models are validated using a holdout sample, providing support for the notion that public parties can reliably use these results to estimate a firm's tax position. Additional tests reveal a hierarchy of subsamples that researchers may employ when maximizing the usefulness of tax-related disclosures in inferring U.S. tax liability.

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EVALUASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) TAHUN 2018 PADA USAHA SINAR TERANG DI SAMARINDA

Research Journal of Accounting and Business Management ◽

10.31293/rjabm.v3i1.4215 ◽

2019 ◽

Vol 3 (1) ◽

pp. 152

Author(s):

Pandu Prahadi Pangestu, Elfreda Aplonia Lau, Sunarto

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Analysis Technique ◽

Descriptive Method

This study aims to evaluate whether the recognition of items in financial statements, measurement of financial statement elements, presentation of items in financial statements and disclosure of financial statements in Sinar Terang Business are in accordance with the provisions in Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) 2018.The theory used in this study is financial accounting. The hypothesis stated is the recognition of accounts in financial statements, measurement of financial statements, presentation of items in financial statements, and disclosure of financial statements not in accordance with the 2018 Micro, Small and Medium Entity Accounting Standards (SAK EMKM).The analysis technique used in this study is a comparative descriptive method, which is a method that compares accounting treatment that includes recognition, measurement, presentation and disclosure based on SAK EMKM 2018 with recognition, measurement, presentation and disclosure in Sinar Business and Champion methods for calculating checklist value in determining conformity criteria.The results of the study indicate that the recognition and measurement of the items in the financial statements of Sinar Terang Business are not in accordance with SAK EMKM. Whereas the presentation and disclosure of financial statements for Sinar Terang Business do not match the SAK EMKM

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Analysis Of Presentation Of Sharia Financial Statements According To Psak 101 At Pt. Mandiri Sharia Bank

International Journal of Science, Technology & Management ◽

10.46729/ijstm.v2i4.283 ◽

2021 ◽

Vol 2 (4) ◽

pp. 1175-1183

Author(s):

Fera Riske Anggita ◽

Tommy Kuncara

Keyword(s):

Accounting Standards ◽

Secondary Data ◽

Financial Statements ◽

Relevant Information ◽

Financial Accounting ◽

Financial Statement ◽

Islamic State ◽

Literature Study ◽

Financial Position ◽

Other Information

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.

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ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.01.17131.2017 ◽

2017 ◽

Vol 12 (01) ◽

Author(s):

Marddyanto Dwi Saputra ◽

Jullie J. Sondakh ◽

Treesje Runtu

Keyword(s):

Decision Making ◽

Cash Flow ◽

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Public Accountability ◽

Financial Situation ◽

Chartered Accountants

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.

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"Replika Endemi" Resistensi PSAK 71 Sebagai Countercylical Terhadap Sustainability Perbankan Ditengah Pandemi

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v13i1.3195 ◽

2021 ◽

pp. 109-117

Author(s):

Nicholas Alexander Tungga ◽

Melithasya Angelina ◽

Elliza .

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Current Status ◽

Corporate Accountability ◽

Financial Accounting Standards Board ◽

Model Framework ◽

Financial Reports ◽

Framework Design ◽

Economic Upturn

Financial reports are important because they are useful for providing an overview for stakeholders in their decision making. Where in the preparation of financial statements the main regulation used is the Statement of Financial Accounting Standards (PSAK) established by the Indonesian Institute of Accountants (IAI) through the Financial Accounting Standards Board (DSAK). In the current status quo of Indonesia in facing the Covid-19 pandemic, the existence of PSAK has begun to be tested, adjustments must be made to financial accounting standards which are useful to strengthen the lines of corporate accountability in Indonesia and are able to answer the main urgency of Indonesia today, namely the weakening of the country's economy. The purpose of this paper is to produce a framework that can later become an alternative for banks in making decisions for implementing the PSAK 71 post model. The approach used in this paper is a qualitative approach by providing arguments and solutions for Indonesia's current economic conditions through the resulting framework design. After considering the aspects that affect the risk of bad credit, the conclusion is that PSAK 71 is able to trigger an economic upturn in Indonesia, because in its implementation it does not necessarily look at one aspect only but considers other aspects in responding to issues related to bad credit. Keywords: PSAK 71, Post Model Framework, Bad Credit, Indonesian Economy

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