Implementasi Pelaporan Keuangan Berbasis Digital di Yayasan Radiyatan Mardiyah Prumpung Jakarta Timur

This service aims to provide training related to financial reporting of non-profit oriented entities (EBNL) to the Radiyatan Mardiyah Foundation (YRM), Prumpung Tengah, East Jakarta based on the digital-based Interpretation of Financial Accounting Standards (ISAK). The problems faced by the YRM as a non-profit oriented entity (EBNL) are the newly established foundation and the preparation of financial reports based on accounting standards that have been made by the Indonesian Institute of Accountants (IAI) according to the needs of each entity. The limited understanding of the Foundation's management related to internal/external communication and financial reporting based on certain standards is an important thing to be facilitated by providing internal/external communication training for organizational strengthening and preparation of financial reports based on ISAK 35. In addition, the demands for rapid technological development have become focus of this service activity is to facilitate foundation management to make digital-based reports, so that financial reports can be made easily. The method of training and socialization activities is carried out with an online system due to the Covid 19 pandemic conditions. Training activities are carried out with pre-test stages, presentation of training materials, discussions and questions and answers. The pre-test results concluded that the foundation management mostly understood the simple financial statements but did not understand ISAK 35. The training focuses on explaining financial statements based on SAK 35. Furthermore, after the training is carried out socialization of web-based financial statements. The socialization of digital-based financial reports based on ISAK 35 was carried out to explain to the management, especially the finance and accounting divisions so that they understand how to record all transactions using the system built. There is limited time of the service activity then the continuation of this activity is to conduct assistance in the form of monitoring and evaluations of implementation ISAK 35 in YRM.

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Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo)

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i02.1388 ◽

2021 ◽

Vol 21 (02) ◽

Author(s):

Imro'atun Shoimah ◽

Siti Maria Wardayati ◽

Yosefa Sayekti

Keyword(s):

Financial Reporting ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Reports ◽

Non Profit ◽

Net Assets ◽

Double Entry ◽

The University

This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation of Financial Accounting Standards 35 (ISAK 35): concerning the Presentation of Financial Statements for Non-Profit Oriented Entities. Namely the interpretation of the Statement of Financial Accounting Standards 1 (PSAK 1): concerning the Presentation of Financial Statements. For other accounting provisions for non-profit entities, it refers to the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and Sharia Accounting Standards (SAS). Qualitative research was conducted with a case study at the University of Ibrahimy Sukorejo Situbondo. The results of this study, it is necessary to change the accrual basis recording method with the double entry system, preparation of adjusting journals to then compilation of financial position reports, comprehensive income reports, changes in net assets reports, cash flow reports and notes on financial reports based on ISAK 35. Adaptation of university financial reports Ibrahimy based on ISAK 35 is carried out by adjusting the required account posts by Ibrahimy University with the accounts stated in the Interpretation of Financial Accounting Standards 35 (ISAK 35)

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PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA MASJID BAITUL HAADI

Akuntansi dan Manajemen ◽

10.30630/jam.v15i2.20 ◽

2020 ◽

Vol 15 (2) ◽

pp. 113-132

Author(s):

Sukma Diviana ◽

Rangga Putra Ananto ◽

Wiwik Andriani ◽

Roni Putra ◽

Armel Yentifa ◽

...

Keyword(s):

Financial Reporting ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Microsoft Excel ◽

Financial Reports ◽

Non Profit ◽

For Profit ◽

Financial Position ◽

Not For Profit

Mosque is an entity that aims not for profit (non-profit entity), so that financial accountability becomes an important aspect for mosques. Good accountability can be realized by presenting the mosque's financial reports in accordance with generally accepted accounting standards. The standard governing the financial reporting of non-profit entities is the Interpretation of Financial Accounting Standards No. 35 (ISAK 35). By implementing ISAK 35 in the presentation of mosque financial reports, interested parties will be able to assess the financial performance of the mosque. The object of this research is Mosque Baitul Haadi. Data were collected through a series of interviews and observations. Until now, Mosque Baitul Haadi only presented financial reports as far as cash in and cash out. This study aims to compile the financial statements of Mosque Baitul Haadi based on ISAK 35 using Microsoft Excel application tools. The financial statements that will be produced are the statements of financial position, comprehensive income statements, cash flow statements and notes to financial reports.

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PELAPORAN PAJAK PENGHASILAN PELAKU USAHA KECIL DAN MENENGAH DI DESA KARANGKUTEN KECAMATAN GONDANG KABUPATEN MOJOKERTO

SHARE SHaring - Action - REflection ◽

10.9744/share.6.1.28-31 ◽

2020 ◽

Vol 6 (1) ◽

pp. 28-31

Author(s):

Aristha Purwanthari Sawitri ◽

Rina Fariana ◽

Bayu Adi Bayu Adi ◽

Suhariyanto Suhariyanto ◽

Martha Suhardiyah

Keyword(s):

Community Service ◽

Financial Reporting ◽

Income Tax ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Self Assessment ◽

Financial Reports ◽

Service Activity ◽

Tax Reporting

Guna mempermudah dalam melakukan penghitungan pajak dan pelaporannya secara self assesment maka pelaku UMKM perlu melakukan penyusunan pelaporan fiskal. Dalam penyusunan pelaporan fiskal didasarkan atas pelaporan keuangan komersial yang disesuaikan dengan peraturan perpajakan. Bagi pelaku UMKM dapat menggunakan dasar Standar Akuntansi Keuangan Untitas Tanpa Akuntabilitas Publik (SAK-ETAP) yang telah dibuat oleh Ikatan Akuntan Indonesia. Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto merupakan desa yang memiliki banyak potensi dan UMKM. Pada desa ini ditemukan bahwa pelaku UMKM masih banyak yang belum memiliki pemahaman mengenai pajak terutama belum memahami perhitungan pajak yang harus dibayar serta belum memahami pembuatan pelaporan pajak. Berdasarkan permasalahan yang dihadapi oleh pelaku UMKM, maka tim dosen memberikan solusi atas permasalahan yang ditemukan antara lain memberikan pelatihan penyusunan laporan keuangan sederhanan guna membantu pelaku UMKM. Metode yang digunakan dalam kegiatan pengabdian ini pertama sosialisasi, kedua pelatihan dan ketiga pendampingan. Hasil kegiatan pengabdian kepada masyarakat adalah pelaku UMKM telah mampu untuk menyusun laporan keuangan untuk mengetahui jumlah omzet, pelaku UMKM telah mampu menghitung pajak penghasinal final dan menyusunan laoran fiskal sebagai dasar penghitungan pajak penghasilan kepada pengusaha UMKM di Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto. Dengan pelaksanaan kegiatan pengabdian ini dapat meningkatkan kesadaran untuk menjalankan kewajibannya dalam membayar pajak.In order to make it easier to do tax calculation and self-assessment reporting, MSME actors need to prepare fiscal reporting. In the preparation of fiscal reporting based on commercial financial reporting adjusted to tax regulations. MSMEs can use the basis of the Financial Accounting Standards without Public Accountability (SAK-ETAP) that has been made by the Indonesian Institute of Accountants. Karang Kuten Village Gondang District Mojokerto Regency is a village that has a lot of potential and MSMEs. In this village, it was found that there were still many SMEs who did not have an understanding of taxes, especially not understanding the calculation of taxes to be paid and did not understand making tax reporting. Based on the problems faced by SMEs, the lecturer team provides solutions to the problems found, among others, providing training in preparing financial statements to help MSME entrepreneurs. The method used in this community service activity is firstly socializing, secondly training and thirdly mentoring. The results of community service activities are that MSMEs have been able to compile financial reports to find out the turnover, MSMEs have been able to calculate the final criminal tax and compile a fiscal report as a basis for calculating income tax for MSME entrepreneurs in Karang Kuten Village, Gondang District, Mojokerto Regency. By carrying out this service activity, it can increase awareness to carry out its obligations in paying taxes.

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The Role of Financial Accounting Standards for Small And Medium Micro Economic Sectors

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v8i3.202 ◽

2019 ◽

Vol 8 (3) ◽

pp. 17-23

Author(s):

Ahmad Mukoffi ◽

Yayuk Sulistiyowati

Keyword(s):

Financial Reporting ◽

Free Market ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Economic Sectors ◽

Financial Reports ◽

Strategy Model ◽

Food And Beverage ◽

The Government

In the preparation of financial statements based on financial accounting standards is an improvement in quality of financial statements, which will leverage the credibility of the financial statements in question. The research’s object to be studied are MSMEs in Food and Beverage Sector. The formulation of the problem in this study is, a. How is the preparation of MSME financial statements in the Food and Beverage sector based on EMKM SAK in Tlogomas Sub-District, Malang City, b. What are the constraints faced by MSMEs in the Food and Beverage Sector in implementing EMKM SAK in Tlogomas Sub-District Malang, c. What strategy model is effective from the government so that MSMEs can apply the SAK EMKM optimally. This research method used a combination of research methods (Mixed Methods). With adequate accounting, MSME entrepreneurs can fulfill the requirements in applying for credit, such as making financial reports. The researcher offers a model for the application of electronic-based financial reporting, this is to attract investors to contribute their capital, considering that currently entering the free market. This program also makes easier for the Bank to read the financial statements of micro entities.

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Pelatihan Akuntansi Keuangan Bagi Siswa SMK Kartini Surabaya

Jurnal PADMA: Pengabdian Dharma Masyarakat ◽

10.32493/jpdm.v1i4.13484 ◽

2021 ◽

Vol 1 (4) ◽

Author(s):

Soemaryono Soemaryono ◽

Rudi Pratono ◽

Ismangil Ismangil

Keyword(s):

Community Service ◽

Financial Reporting ◽

Basic Concept ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Service Companies ◽

Accounting Principles ◽

Service Activity ◽

Accounting Principle

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan keterampilan sumber daya manusia, dengan memberikan pembinaan pengetahuan dan keterampilan dalam laporan keuangan dengan standar akuntansi. Sasaran pengabdian masyarakat adalah siswa SMK Kartini Surabaya yang berdomisili di wilayah Surabaya. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan (PSAK). Metode pengabdian masyarakat dengan memberikan materi pengetahuan teoritis dan praktik. Hasil kegiatan pengabdian masyarakat adalah siswa dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan. Laporan keuangan perusahaan jasa, perusahaan dagang, dan perusahaan manufaktur.Kata Kunci: Konsep, Laporan Keuangan Persamaan Akuntansi, Prinsip AkuntansiThe purpose of this community service is to improve human resource skills, by providing knowledge and skills development in financial reporting with accounting standards. The target are students of SMK Kartini Surabaya who are domiciled in Surabaya area. It’s expected the students after participating in this community service activity can be understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards (PSAK). The methods of community service by providing knowledge material theoretical and practical. The results by students service activities are they can understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards. The Financial statements of service companies, trading companies, and manufacture companies.Keywords: Accounting Equations, Accounting Principle, Concept, Financial Statements

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PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

JMM (Jurnal Masyarakat Mandiri) ◽

10.31764/jmm.v0i0.1158 ◽

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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Pengaruh Penerapan PSAK 45 dan Ketepatwaktuan Penyampaian Laporan Keuangan terhadap Akuntabilitas Laporan Keuangan Organisasi Nirlaba

Owner ◽

10.33395/owner.v5i2.479 ◽

2021 ◽

Vol 5 (2) ◽

pp. 429-441

Author(s):

Olivia Lungit Astari Putri ◽

Sri Ayem

Keyword(s):

Linear Regression Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Timely Manner ◽

Financial Reports ◽

Non Profit ◽

The Impact ◽

Special Region

Non-profit organizations/institutions need to comply with regulations in managing financial reports. The purpose of this study was to examine the impact of using PSAK No. 45 and timely submission of financial reports to accountability for these financial statements. The population used is the Yogyakarta Special Region Social Foundation. Sampling using purposive sampling. This research is quantitative with primary data in the form of questionnaires and multiple linear regression analysis methods to test hypotheses. The results found in this study are the application of PSAK No. 45 partially have a positive and significant impact on the accountability of financial statements, and the timeliness of the submission of financial statements partially has a positive and significant impact on the accountability of financial statements. In addition, the application of PSAK No. 45 and the timely submission of financial reports simultaneously or simultaneously also affects the accountability of financial statements by 43.7%. So, every non-profit organization must apply accounting standards in its financial statements and these financial statements must be submitted in a timely manner to be accountable. This study applies compliance theory to prove the research results and support the authors' ideas.

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KUALITAS PENYAJIAN INFORMASI AKUNTANSI PONDOK PESANTREN DARUL HIKMAH

JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). ◽

10.35794/jmbi.v8i1.33486 ◽

2021 ◽

Vol 8 (1) ◽

Author(s):

Fauzi Achmad ◽

Amor Marunda ◽

Faroman Syarief ◽

Raden Achmad Harianto ◽

Rachmat Pramukty

Keyword(s):

Financial Reporting ◽

Financial Management ◽

Accounting Standards ◽

Boarding School ◽

Financial Accounting ◽

Value Systems ◽

Community Members ◽

Financial Reports ◽

Non Profit ◽

Lecture Method

Abstract: One source that supports the success of Islamic boarding schools in carrying out development is finance, because the financial sector is a support in the management of education. For this reason, good and transparent financial management is needed, so that the weaknesses and shortcomings of the pesantren can be identified by other interested parties. Islamic boarding school financial reports only present reports of cash receipts and cash disbursements, which are not in accordance with the classification items in accordance with applicable financial accounting standards because the foundation does not recognize accounting standards used as financial reporting guidelines for non-profit entities. Methods of community service activities This method uses lectures or outreach, discussion and learning that are practiced by participants and resource persons. The lecture method is used to convey general knowledge about Islamic boarding school financial reports, SAK ETAP, SAK 45 and SAK Syariah accompanied by a question-and-answer session. The learning method is used to transfer knowledge or skills and value systems owned by resource persons to community members Abstrak: Salah satu sumber yang mendukung keberhasilan pondok pesantren dalam melaksanakan pembangunan adalah keuangan, karena sektor keuangan merupakan penunjang dalam penyelenggaraan pendidikan. Untuk itu diperlukan pengelolaan keuangan yang baik dan transparan, agar kelemahan dan kekurangan para pesantren dapat diketahui oleh pihak lain yang berkepentingan. Laporan keuangan pondok pesantren hanya menyajikan laporan penerimaan dan pengeluaran kas yang tidak sesuai dengan klasifikasi item sesuai dengan standar akuntansi keuangan yang berlaku karena yayasan tidak mengenal standar akuntansi yang digunakan sebagai pedoman pelaporan keuangan untuk organisasi nirlaba. entitas. Metode kegiatan pengabdian masyarakat Metode ini menggunakan ceramah atau sosialisasi, diskusi dan pembelajaran yang dipraktikkan oleh peserta dan narasumber. Metode ceramah digunakan untuk menyampaikan pengetahuan umum tentang laporan keuangan pondok pesantren, SAK ETAP, SAK 45 dan SAK Syariah disertai dengan sesi tanya jawab. Metode pembelajaran digunakan untuk mentransfer pengetahuan atau keterampilan dan sistem nilai yang dimiliki oleh narasumber kepada anggota masyarakat.

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Accounting Ethics in Financial Reporting in The Context of The Metaphor of ‘Lawang Sewu’ (thousands of doors, thousands of information, thousands of interests)

The Indonesian Accounting Review ◽

10.14414/tiar.v11i2.1999 ◽

2021 ◽

Vol 11 (2) ◽

pp. 187

Author(s):

Debi Setyawati ◽

Erina Sudaryati

Keyword(s):

Conceptual Framework ◽

Old Age ◽

Financial Reporting ◽

Analytical Method ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Accounting Ethics ◽

Financial Reports

This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives. This study employed an analytical method as a conceptual framework, where financial accounting standards, financial reporting, and the results are described by the term "Lawang Sewu" as a reflection. The results show that the term 'Lawang Sewu' has similarities with accounting ethics in financial reporting, where "lawang" (Javanese) means door refers to "door of information" and "sewu" (Javanese) means a thousand or many refers to having many information and interest in accounting reporting performance. Accounting ethics in financial reporting also describes the strength of the 'Lawang Sewu' building which is not damaged despite its old age. Financial statements reflect the company's past, present and future values. Based on the conceptual framework of accounting, financial statements must meet two qualitative criteria: primary qualitative (relevant and in accordance with actual conditions) and secondary qualitative (comparable, testable, timely and understandable). Thus, financial reports are expected to be transparent so that users can use them appropriately.

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Revitalisasi BUMDesa Melalui Penelolaan Potensi Lokal Untuk Mewujudkan BUMDesa Yang Sehat Dan Mandiri

10.31219/osf.io/pavw5 ◽

2021 ◽

Author(s):

Muhammad Hidayat ◽

Fitriani Latief ◽

Nur hidayah ◽

Nurkhalik Wahdanial Asbara

Keyword(s):

Community Service ◽

Group Discussion ◽

Accounting Standards ◽

Financial Statements ◽

Financial Reports ◽

Business Analysis ◽

Service Activity ◽

Service Training ◽

Two Stages ◽

Selection Of

This community service activity was carried out in Kabba Village which was intended to provide assistance related to the revitalization of the BUMDes in Kabba Village. This service was carried out in two stages, namely field observations and implementation of assistance through the Focus Group Discussion (FGD) method which focused on three problems, namely Identification of Business Prospects, Selection of appropriate businesses and assistance in preparing BUMDes Financial Reports. From the FGD, it can be concluded that there are three prospective businesses to be managed and appropriate business analysis steps have also been submitted In this service activity, In this community service, training on the preparation of financial reports is also carried out which is intended to make sure that financial statements can be prepared in accordance with accounting standards in Indonesia.

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