scholarly journals Depletion of Biological Assets: Treatment and Impact on Financial Statements

2021 ◽  
Vol 23 (1) ◽  
pp. 1
Author(s):  
Meta Ardiana ◽  
Rachma Agustina
Keyword(s):  
Data Collection ◽  
Economic Value ◽  
Balance Sheet ◽  
Financial Statements ◽  
Literature Study ◽  
Financial Reports ◽  
Advantages And Disadvantages

This study aims to analyze the treatment of depletion or decrease in the value of biological assets and its impact on financial reports on Wibowo Farm farms in Blitar. Data collection techniques using literature study, observation, interviews, and documentation. I was checking the validity of the data through participation extension, observation persistence, and data triangulation. The result of the study was Wibowo Farm has acknowledged that there is depreciation or depletion of non-productive biological assets based on the productive value of these biological assets, if there is a death, the biological assets have also been recognized as depreciation but have not been presented in detail in the balance sheet financial statements, this is relevant to PSAK 69 which requires a calculation of impairment in the economic value of biological assets. For presentation in the financial statements of biological assets, it is reported in the balance sheet financial statements in detail on the biological assets produced. Wibowo Farm's livestock only recognizes the advantages and disadvantages when ignoring biological assets. This difference, of course, makes financial reports less reliable and relevant

scholarly journals Tinjauan Perlakuan Aset Tetap Sesuai SAK ETAP No. 15

2019 ◽  
Vol 7 (3) ◽  
pp. 351-360
Author(s):  
Erni Suryadi ◽  
Wulan Wahyuni Rossa Putri
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Reports ◽  
Fixed Assets ◽  
Keywords Treatment ◽  
Acquisition Price ◽  
Descriptive Qualitative

Companies which value and number of fixed assets are sufficiently material, errors in determining and classifying acquisition prices, expenditures during the use and termination of fixed assets will affect the overall financial statements. Therefore, the accuracy in recording fixed assets greatly influences the reliability of the presentation in financial statements. This study aims to determine how the recognition and measurement of fixed assets applied in PT Suryakabel Cemerlang, as well as the presentation of fixed assets in financial statements at PT Suryakabel Cemerlang. Data collection is done through observation, interviews and documents to the parties concerned. This research is descriptive qualitative. The results showed that the accounting treatment of fixed assets at PT. Suryakabel Cemerlang has not fully complied with SAK ETAP No. 15. But the recognition and measurement of fixed assets is in accordance with SAK ETAP No. 15, but no record of the termination of fixed assets has yet been made. This causes the acquisition price and accumulated depreciation of fixed assets presented in the balance sheet to be greater. Based on the results of the study it can be concluded that the accounting treatment of fixed assets must be based on SAK ETAP No. 15 in order to present accurate financial reports so that they can be used as one of the basis for future decision making.   Keywords : treatment of fixed assets, SAK ETAP No. 15

scholarly journals ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN PATI

2017 ◽  
Vol 4 (1) ◽  
pp. 114
Author(s):  
Muzayyidatul Habibah ◽  
Alfu Nikmah
Keyword(s):  
Data Collection ◽  
Acquisition Cost ◽  
Balance Sheet ◽  
Field Research ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Reports ◽  
Loss Reserve ◽  
General Journal

<p><em>This study aimed to analyze the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 at BMT Pati regency. It was field research with qualitative approach. Methods of data collection were  interviews  and  documentation.  The  results  of  this study indicated that there is BMT recognizing inventories which should not be done because the practice is murabahah not purchase-based murabaha transactions. BMT has been preparing financial statements Balance Sheet, but the value of the loss reserve accounts Murabahah cannot be seen. In profit/ loss reports, costs of murabaha receivables impairment losses cannot be seen because it is not recognized/recorded in the general journal. BMT has revealed matters related to murabaha transactions, including the acquisition cost of murabaha asset; booking appointment in murabaha based on the order as an obligation or not, while the non-commercial financial reports have been prepared for internal purposes of BMT.</em></p>

scholarly journals Analisis Laporan Keuangan dengan Menggunakan Metode Trend sebagai Dasar Menilai Kondisi Perusahaan

2019 ◽  
Vol 3 (1) ◽  
pp. 93-97
Author(s):  
Nur Ilmi Octaviani ◽  
Erry Sunarya ◽  
Kokom Komariah
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Balance Sheet ◽  
Financial Statements ◽  
Literature Study ◽  
Financial Position ◽  
Financial Condition ◽  
Income Statement ◽  
A Company ◽  
Descriptive Method

Financial statements are actually still a problem in a company that really needs to be taken seriously because the good and bad financial statements describe the company's financial condition. The purpose of this research is to find out how the company's financial condition and comparison of predictions of financial statements at PT. Three Pillars of Prosperous Food Tbk. The research method used in this study is a descriptive method with a quantitative approach, in which the authors collect data in the form of balance sheet financial position reports. Data collection techniques used were documentation and literature study. The results of this study indicate that there is a fluctuating development in the balance sheet and income statement, even in the balance sheet from year to year it also fluctuates, the income statement has increased from 2014 to 2016 and always decreases in 2017 Conclusion, by using trend analysis it can be predicted that the value of the postal year will come to experience a fluctuating development which is also the same as in previous years. Keywords: Financial Statements, Trend Methods, Company Conditions

scholarly journals Penyusunan Laporan Keuangan Berbasis SAK ETAP Koperasi Intako Dan Respon Pihak Eksternal

2017 ◽  
Vol 1 (1) ◽  
pp. 38
Author(s):  
Feri Indawatika
Keyword(s):  
Data Collection ◽  
Qualitative Data ◽  
Balance Sheet ◽  
Financial Statements ◽  
Cash Flows ◽  
Financial Reports ◽  
Cooperative Response ◽  
Income Statement ◽  
Phase Data ◽  
Collection Phase

This study aims to perform the preparation of financial statements in Cooperative INTAKO based SAK ETAP responses and identify external parties regarding the preparation of the financial statements based SAK ETAP.  This type of research is qualitative. Data collection techniques with interviews, documentation, and triangulation. Test the validity of the data by using the test of credibility, transferability, and dependability. Engineering analysis using the data collection phase, data reduction, the data display, and conclusion. The results showed that the Cooperative INTAKO only prepare three financial statements, namely: Balance Sheet, Income Statement, and Notes to the Financial Statements and the report asled to the SAK  ETAP, but there are a few post that are not yet  in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Cooperative INTAKO response regarding the preparation of the financial statements based SAK ETAP is less familiar with the statement of changes inequityand cash flows. Response Diskoperindag and EMR Sidoarjo financial statements based on SAK ETAP is the format and types of financial statements that are prepared can be adjusted to the needs of the cooperative while it is in accordance with thelawon cooperatives and applicable accounting standards. Cooperative Response Putra Buana Waru financial statements based on SAK ETAP is too complicated if the cooperative must prepare complete financial statements for cooperatives prepare financial reports as needed and cooperative laws still give leeway regarding the preparation of the financial statements of the cooperative.

scholarly journals Implementasi SAK ETAP dalam Penyajian Laporan Keuangan sesuai dengan PERMEN KUKM RI NO. 13/PER/M.KUKM/IX/2015

2021 ◽  
Vol 11 (2) ◽  
pp. 211
Author(s):  
Mahaitin H Sinaga ◽  
Wico Jontarudi Tarigan
Keyword(s):  
Data Collection ◽  
Balance Sheet ◽  
Financial Statements ◽  
Cooperative Management ◽  
Financial Reports ◽  
The Republic ◽  
Data Collection Technique

This study aims to analyze the implementation of SAK ETAP in the presentation of the cooperative's financial statements according to the Regulation of the Minister of KUKM RI No. 13/Per/M.KUKM/IX/2015 on the Cooperative of CU Bina Kasih P. Siantar. This study also aims to see the appearance of the financial statements presented by the CU Bina Kasih Cooperative P. Siantar. This study also aims to look at the presentation’s forms of financial statements presented by the Cooperative of CU Bina Kasih P. Siantar. The data collection technique in this study was by observing the technique of presenting financial statements at the Cooperative of CU Bina Kasih, then conducting interviews with the Cooperative Management, and obtaining documentation sourced from the Annual Financial Reports of the CU Bina Kasih Cooperative. The results of the study show that: (1) The Cooperative of CU Bina Kasih has not presented financial statements based on SAK ETAP according to the Minister of Finance of the Republic of Indonesia KUKM No. 13/Per/M.KUKM/IX/2015, (2) The components of the financial statements presented by the CU Bina Kasih P.Siantar Kopdit are only in the form of a Balance Sheet and Calculation of Remaining Operating Results and an Explanation of the Balance Sheet, and (3) Presentation of assets, liabilities, equity, income, and expenses by CU Bina Kasih Cooperative have not been presented based on their characteristics.

scholarly journals PENGARUH PEMBIAYAAN IJARAH DAN PEMBIAYAAN QARDH TERHADAP TINGKAT LABA BERSIH DI BANK BRI SYARIAH

2021 ◽  
Vol 1 (1) ◽  
pp. 46
Author(s):  
Eneng Elyana ◽  
Jalaluddin Jalaluddin ◽  
Nuraeni Nuraeni
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Data Types ◽  
Literature Study ◽  
Financial Reports ◽  
Net Profit ◽  
Period Data

ABSTRAKBerdasarkan hasil observasi bahwa yang melatarbelakangi penelitian ini yaitu terjadinya fluktuatif pada laporan keuangan pembiayaan ijarah dan qardh yang akan berdampak terhadap laba bersih Bank BRI Syariah. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pembiayaan ijarah dan pembiayaan qardh terhadap laba bersih baik secara parsial maupun simultan. Objek penelitian yaitu menggunakan laporan keuangan Bank BRI Syariah. Jenis penelitian yaitu kuantitatif asosiatif dengan jenis data sekunder. Adapun populasi dan sampel yaitu laporan keuangan triwulanan tentang pembiayaan ijarah dan pembiayaan qardh periode 2015-2019. Teknik pengumpulan data berupa observasi, wawancara, studi pustaka, dan dokumentasi. Hasil Penelitian menunjukan bahwa tidak terdapat pengaruh signifikan antara pembiayaan ijarah terhadap laba bersih dimana sebesar -0,1482 <  sebesar 2.109, tidak terdapat pengaruh signifikan antara pembiayaan qardh terhadap laba bersih dimana nilai   sebesar -0,991 <  2.109,  serta tidak berpengaruh signifikan pembiayaan ijarah dan qardh secara simultan terhadap laba bersih dimana nilai Fhitung 0,474  <  Ftabel 3,59. ABSTRACTBased on the results of the observation that the background of this research is the fluctuation in the financial statements of ijarah and qardh financing which will have an impact on the net profit of BRI Syariah Bank. This study aims to determine how the effect of ijarah financing and qardh financing on net income either partially or simultaneously. The object of research is to use the financial statements of Bank BRI Syariah. This type of research is associative quantitative with secondary data types. The population and sample are quarterly financial reports on ijarah financing and qardh financing for the 2015-2019 period. Data collection techniques in the form of observation, interviews, literature study, and documentation. The results showed that there was no significant influence between ijarah financing on net income where tcount was -0.1482 <ttable was 2.109, there was no significant effect between qardh financing on net income where the tcount value was -0.991 <ttable was 2.109, and had no effect. significant ijarah and qardh financing simultaneously on net income where the value of Fcount 0.474 <Ftable 3.59.

scholarly journals Sistem Informasi Administrasi Kelompok Kerja Guru Pendidikan Agama Islam Kecamatan Gerokgak Berbasis Web

2019 ◽  
Vol 4 (1) ◽  
pp. 41-46
Author(s):  
Firda Safitri
Keyword(s):  
Data Collection ◽  
Religious Education ◽  
Working Group ◽  
Teaching And Learning ◽  
Maintenance Phase ◽  
Learning Activities ◽  
Islamic Education ◽  
Design Stage ◽  
Literature Study ◽  
Financial Reports

Working Group of Teachers of Islamic Religious Education State Elementary School Gerokgak District is an organization engaged in Islamic Religious Education, where the board and its members consist of special Islamic Education Teachers (GPAI) both civil servant teachers and non-civil servants who are responsible and participate in promoting Islamic Education and fight for the rights of students who are Muslim. KKGPAI-SDN Gerokgak District has been established since 20 years ago. During this time KKGPAI-SDN has a desire to memanjukan KKGPAI-SDN Gerokgak District not only in terms of activities, but in terms of administration that is still very manual done using Ms.Word and Ms. Exel, such as in making activity reports covering the results of the contest, filing of GPAI for UAS, UTS, UKK and USBN, financial reports, monthly routine reports of teaching and learning activities GPAI, and archiving correspondence in all aspects, making KKGPAI take a long time to completing the results of the contest to be informed to the school in the sub-district Gerokgak, data collection of funds and the expenditures that will be reported by the secretary to the chairman of the KKG, filing letters and questions made KKGPAI-SDN team compilers, reports on teaching and learning activities to be reported to the Office The Ministry of Religion of Buleleng Regency as a monthly fixed report for KKGPAI and GPAI every month as a means of assessing the District-level KKG and GPAI in advancing its vision and mission. Data collection methods carried out are through observation or field observation, interwiew or interview and literature study. The software development method used is the waterfall method through 5 stages, namely, the analysis stage, the design stage, the coding stage, the testing phase and the maintenance phase. From the explanation and the results of the discussion above can be concluded that the Administrative Information System Working Group Teachers Islamic Religious Education Gerokgak District was designed using PHP and MySQL programming language as one form of efforts to improve the quality Teacher Working Group Administration in District Gerokgak.

Winemaking Sector in Greece

2019 ◽  
Vol 6 (2) ◽  
pp. 1-17 ◽  
Author(s):  
Spyros Papathanasiou ◽  
Drosos Koutsokostas ◽  
Dimitris Balios ◽  
Nikolaos Eriotis
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Wine Industry ◽  
Ratio Analysis ◽  
Financial Reports ◽  
Wine Sector ◽  
New Varieties ◽  
Ancient Times ◽  
The Individual ◽  
Tangible Asset

The wine making sector is directly intertwined with viniculture, which has been known since ancient times. Nowadays, Greece offers outstanding value for its wines and there are many new varieties that will certainly expand the customer's palate. In order to explore the sector's potential, financial statements and ratio analysis is implemented. In this study, 14 financial ratios are estimated in order to examine the domestic wine sector. This sample consists of 51 domestic wine producing companies. The uniqueness of this analysis is based on the fact that the individual financial reports are edited and properly adjusted in order for a consolidated balance sheet and profit and loss account, representative of the sector, to be constructed. The wine sector's perspective seems conducive to better control regarding primarily operating expenses. The findings could aid producers in the Greek wine industry in providing them valuable considerations and guidelines. The wine market is considered as an enjoyable, collectible, tangible asset that has an exciting future.

scholarly journals Online Sales And Payment In Smes Financial Reporting Preparation

2021 ◽  
Vol 11 (1) ◽  
pp. 204-223
Author(s):  
Ferry Kosadi ◽  
Wajib Ginting ◽  
Muhammad Iqbal Alamsyah
Keyword(s):  
Financial Reporting ◽  
Economic Value ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Positive Contribution ◽  
Financial Reports ◽  
Online Sales ◽  
Online Payment

The objective to evaluate  relationship between online sales & payment to financial preparation Small & Medium Enterprises. Ecommerce provideautomationtransaction processing through various information technology platforms can have impact in recording transaction and financial reports preparation.Quantitative research method uses Partial Least Square Structural Equation Modeling analysis with descriptive analysis of financial reporting preparation.Result, greatest positive impact Online Payment to Recording Transactions and Online Sales to Financial Statements as well as ability to explain from recording Transactions and Financial Statements in Average Determination state. Average 66.7% positive responsestoservice online features, completeness, accuracy and product sales notifications, 81% support for online payment speed & ease processing, economic value and level of use, 75% support for recording transactions on completeness, simplification and data security and 60% understanding SAK, ease of use, consistency in use, desire to increase understanding accounting and economic value in preparing formal financial reports. Constraints from online sales to financial reporting include infrastructure readiness, human resource adaptation, investment costs and  Automation implementation. Overall evidence of digital transactions makes positive contribution to recording &reporting SMEs finances and becomes part of learning in the process of increasing digital iteration and digital transformation in the accounting sector.    

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.

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