scholarly journals PENYUSUNAN LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 45 (Studi Pada Masjid Al-Iman Bukit Tinggi)

2020 ◽  
Vol 4 (2) ◽  
pp. 23-27
Author(s):  
Reza Muhammad Rizqi ◽  
Nurfadliyah
Keyword(s):  
Data Collection ◽  
Cash Flow ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Report ◽  
Financial Position ◽  
Interpretive Approach ◽  
Analyze Data

This study aims to compile the financial statements of the Samsul Hidayah Mosque Moyo Village in accordance with the standards made by the Indonesian Accountants Association (IAI) namely Statement of Financial Accounting Standards (PSAK) No. 45. In this study, the authors analyzed the financial statements of the Samsul Hidayah Mosque with how to collect data, present data, analyze data, so as to produce conclusions about the actual picture, then compare with Statement of Financial Accounting Standards (PSAK) No.45. this type of research is qualitative with interpretive approach. The author uses data collection techniques through observation, interviews, and documentation to obtain relevant data. The results of this study indicate that the financial report of Al-Iman Bukit Tinggi Mosque is only a simple record of cash receipts and cash disbursements and the final balance of the mosque. However, the mosque management did not make an inventory of the assets owned by the mosque. The financial statements of Al-Iman Bukit Tinggi Mosque are not in accordance with the Statement of Financial Accounting Standards (PSAK) No.45 which consists of Financial Position Reports, Activity Reports, Cash Flow Statements, and Notes to Financial Statements

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 REKONSTRUKSI LAPORAN KEUANGAN MASJID JAMI’ DARUSSALAM GLENMORE BERDASARKAN PSAK NO.109

2020 ◽  
Vol 4 (2) ◽  
pp. 326
Author(s):  
Fian Handayani ◽  
Yulinartati Yulinartati ◽  
Diyah Probowulan
Keyword(s):  
Cash Flow ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Position ◽  
Descriptive Method ◽  
Transparency And Accountability

The Institute of Indonesia Chartered (IAI) has issued financial accounting standards in regard to financial statements of zakat, infaq / sadaqah. The standard is included in Statement of Financial Accounting Standards Number 109 (Revised 2011) concerning on financial statement of zakat, infaq / sadaqah. This research is conducted at the Jami 'Darussaalam Mosque Glenmore in order  to reconstruct the financial statements of zakat, infaq / sadaqah, thus it can be used to consider the financial statements of the Jami Darussalam Mosque in accordance with PSAK No.109 for Takmir or mosque management. This research uses a descriptive method which is conducted by observation, documentation and direct interviews with the secretary and deputy treasurer of the Takmir's Jami' Darussalam Mosque. This research is intended to describe certain conditions and symptoms in detail that occur at the Jami 'Darussaalam Glenmore Mosque, and to provide an overview of the financial statements of zakat, infaq / sadaqah of the mosque which then reconstruct the financial statements of zakat, infaq / sadaqah of the Jami' Darussalam Glenmore Mosque in accordance with applicable standards, which is PSAK No.109. Transparency and accountability on financial statement of zakat, infaq / sadaqah are completed based on PSAK 109, which consists of five components of financial statements, those are the statement of financial position, changes in fund statements, managed assets, cash flow statements, and financial statements.

scholarly journals Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java

2016 ◽  
Vol 1 (3) ◽  
pp. 339
Author(s):  
Henny Triyana Hasibuan
Keyword(s):  
Cash Flow ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Financial Position ◽  
Management Organization

Abstract Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS). This research was conducted on several Zakat Management Organization (OPZ) in Malang, East Java. This research aims to analyze the consistency of the PSAK application in some OPZ in Malang in accordance with Statement of Financial Accounting Standards (PSAK) No. 109. As a result, this research finds that some OPZ in Malang do not prepare financial statements in accordance with PSAK 109. The financial statements of the OPZ is reported only in the form of income statements and distribution funds, while excluding such statements as financial position, changes in funds, changes in assets, cash flow and remarks to the financial statements. This research give a salient contribution of analyzing the implementation of zakat, infaq and sadaqah in Indonesia. KeywordsPSAK No.109, Indonesian Accountant Association (IAI), zakat, infaq, sadaqah

scholarly journals EVALUASI PENERAPAN LAPORAN ARUS KAS BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PERUSAHAAN PT. AIR MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Victoria M.K Makasenggehe ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Cash Flow ◽  
Accounting Standards ◽  
Financial Statements ◽  
General Purpose ◽  
Financial Accounting ◽  
Public Accountability ◽  
Financial Reports ◽  
Descriptive Research ◽  
Financial Position ◽  
Cash Flow Statement

The cash flow report presents information on historical changes in cash and cash equivalents of the entity, which shows separately the changes that occur during one period of operating, investing and funding activities. The main purpose of the cash flow statement is the financial position report provides information on net cash inflows in a period, the results of the three main activities of the company are operations, investments and funding. SAK ETAP provides many facilities for companies compared to PSAK with more complex reporting provisions. In accordance with the scope of SAK ETAP, this standard is intended to be used by entities without public accountability (entities that do not have significant public accountability; and do not publish general-purpose financial statements). The presence of Entity Accounting Standards without Public Accountability (SAK ETAP) is expected to provide convenience for PT. Air Manado in presenting financial statements. The purpose of SAK ETAP itself is to provide facilities for small and medium scale entities. In accordance with SAK-ETAP, Entities without intended public accountability are entities that do not have significant public accountability and publish general-purpose financial reports for external users. This study uses a type of descriptive research - comparative. The results showed that PT. Air Manado has implemented financial statements in accordance with applicable standards but there are still items or elements in the cash flow statement that have not fully implemented the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) in the cash flow statement. Keyword : SAK ETAP, Cash Flow Report,Financial Accounting,PT. Air Manado,Public Accountability

scholarly journals ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA PT.MULTISARANA BAHTERAMANDIRI BERDASARKAN PSAK NO.1 DAN NO.2

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Mizaco Ofayda Darmawan ◽  
Agus Toni Poputra ◽  
Winston Pontoh
Keyword(s):  
Cash Flow ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Position ◽  
Income Statement ◽  
The Difference

Statement of Financial Accounting Standards (SFAS) number 1 and 2 states that financial statements should present fairly the financial position, financial performance, changes in equity and cash flow. Companies to implement SFAS correctly with the required disclosures in the Notes to the Financial Statements. Objects in this research is PT.Multisarana Bahteramandiri. The purpose of this study is to analyze the financial statement presentation PT.Multisarana Bahteramandiri under SFAS Number 1 and 2. The method used is descriptive analysis method is an analytical tool that compares two different aspects of theory and practice that need to be met in order to know the difference, as far as what the difference is. Results of the analysis of these data showed that PT.Multisarana Bahteraamandiri not fully implemented SFAS number 1 and 2 in the company's financial statement presentation. Because the company only present a statements of financial position, income statement, cash flow statement, as well as company-specific notes. The company also not disclose a statement of compliance with the Statement of Financial Accounting Standards (SFAS) number 1 and 2 in the notes to financial statements.

scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN (Studi Kasus UD. Dwi Putra Surabaya)

2018 ◽  
Vol 3 (02) ◽  
Author(s):  
Lailatul Robiah ◽  
Jianto B. Amiranto
Keyword(s):  
Qualitative Method ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Report ◽  
Financial Position ◽  
Income Statement ◽  
Secondary Data Sources

ABSTRACTThe financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra. This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP

scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK ( SAK ETAP) TERHADAP LAPORAN KEUANGAN (Studi Kasus UD. Dwi Putra Surabaya)

2017 ◽  
Vol 2 (01) ◽  
Author(s):  
Lailatul Robiah ◽  
Jianto B. Amiranto
Keyword(s):  
Qualitative Method ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Report ◽  
Financial Position ◽  
Income Statement ◽  
Secondary Data Sources

ABSTRACTThe financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP

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

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.

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

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.

scholarly journals PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

2019 ◽  
pp. 139
Author(s):  
Suratman Suratman ◽  
Yulianti Yulianti ◽  
Nirsetyo Wahdi
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
The Public ◽  
The People ◽  
Accounting Reports

Abstrak: Tujuan dalam pengabdian ini untuk merancang Aplikasi Laporan Keuangan Masjid  sesuai dengan Standart Akuntansi Keuangan (PSAK-45) agar laporan keungan tersebut dapat dipertanggungjawabkan ada akuntabel  kepada umat yang menginfaqkan sebagain hartanya ke masjid tersebut. Hal tersebut sebagai salah satu pertanggungjawaban ke padada masyarakat pemberi infaq. Tetapi selain itu pengurus masjid juga harus membuat laporan keuangan yang nantinya akan dilaporkan kepada takmir masjid dan kepada semua pengelola tersebut, sehingga harapannya laporan keuangan tersebut dapat disusun secara transparan sehingga tidak ada kecurigaan dari pihak manapun dan lebih-lebih sebagai pertanggungjawaban kepada  Allah SWT. Dalam penyusunan laporan  laporan akuntansi untuk entitas nirlaba telah diatur dalam Pedoman Standar Akuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun stantar laporan akuntansi, agar laporan keungan tersebut dapat dipertanggungjawabkan kepada masyarakat dan dapat di baca oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut. Kegiatan ini dilaksanakan dalam bentuk penyuluhan dan pendampingan pembuatan laporan keuangan masjid dengan aplikasi laporan keuangan yang  sistematis dengan menggunakan program Microsoft Excel. Dari hasil evaluasi yang telah dailakukan bahwa hasil dari kegiatan ini sudah mampu meningkatan pemahaman dan ketrampilan dalam menyusun laporan keuangan masjid yaitu berupa Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas.Kata Kunci: Laporan Akuntansi; Akuntabilitas; Keuangan Masjid; PSAK45 Abstract: The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: Accounting Reports; Accountability; Mosque Finance; PSAK45.

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