scholarly journals Pembinaan Laporan Keuangan Dengan Memanfaatkan Software Application

2021 ◽  
Vol 3 (1) ◽  
pp. 113-122
Author(s):  
Sunarsan Sitohang ◽  
Very Karnadi ◽  
Cosmas Eko Suharyanto
Keyword(s):  
Financial Reporting ◽  
Technology Use ◽  
Application Software ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Direct Practice ◽  
Software Application ◽  
Level Of Understanding ◽  
Microsoft Office

The convenience that is currently obtained in doing work is the role of rapidly developing technology and the need to complete a job quickly. It is undeniable that there are still many people who are very reluctant to technology use. This reluctance can be caused by lack of will learning or inadequate facilities and the absence of motivating or construction. Guidance on the use of application software aims to make Church administrators Bethel Indonesia (GBI) Rawa Indah RT.03 RW.12 No.10 Kibing Batu Aji can understand how to use application software, namely Microsoft office excel to assist in how to use application software for good church activities in the form of making good financial reports, good invitation letters and others etc. The method of service carried out is by providing material about the use of application software in the form of tutorials that are made simply with easy-to-understand steps and direct practice and accompanied by a coaching team in addition to that will be given training to evaluate the level of understanding of the coaching participants. Therefore, application software development it will be indispensable for church administrators who are interested in studying it. The main target of this development is to create a society that can implement technology, especially application software to make it easier to work on work, especially in financial reporting by utilizing software application and understand how to use the application software. Results dedication shows that the targets set can be achieved, namely the management GBI Rawa Indah church can apply Microsoft Excel to make reports finance.

Pemahaman Komponen dan Fungsi Perangkat Lunak Komputer Dalam Pembelajaran Daring

2020 ◽  
Author(s):  
wulan sipahutar
Keyword(s):  
Online Communication ◽  
Computer Application ◽  
User Needs ◽  
Application Software ◽  
System Operation ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Network Operations ◽  
Video And Audio ◽  
The Brain

Software Component is a computer application that is useful for carrying out a desired job. This application is needed as a liaison between the brain (brainware) with hardware (hardware). Software also means a computer program that serves to perform special tasks, such as making documents, manipulating photos, making financial reports, or designing a house. Software can be divided into two, namely: System Operation. Software that functions to connect between users and computers, for example Windows 7, Windows 8, Linux, and Windows 10. Application. Software that can be applied to meet user needs. System network adapter drivers, network operations, and network protocols. As for examples of software in online communication, as follows. skype, hangout, web conference, whatsapp, Microsoft excel, video and audio, earlerning

Losing control: the gap in multi-level government reporting

2019 ◽  
Vol 31 (2) ◽  
pp. 264-284 ◽  
Author(s):  
Josette Caruana ◽  
Kimberly Zammit
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Fiscal Federalism ◽  
Central Government ◽  
Structured Interviews ◽  
Government Officials ◽  
Financial Reports ◽  
Content Type ◽  
Budget Execution

PurposeThe purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories.Design/methodology/approachSemi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a survey was carried out with the controlled (Maltese Local Councils).FindingsThe type of reporting used by Maltese Local Councils may be undermining the control that Central Government seeks to exercise on overspending and debt levels. The Local Councils’ financial statements report accrual deficits and increasing liabilities. This overspending appears to slip through Parliamentary scrutiny because the latter approves cash allocations to Local Councils; the financial reports submitted to Parliament do not highlight overspending in cash terms; and the cash budget execution report that should be prepared by Local Councils is not given due importance.Originality/valueCentral Government should be consistent in its policy towards Local Government, which may require more elaborate reporting. This study highlights the importance of aligning the reporting required (top-down) and the reporting presented (bottom-up) – otherwise, control is at stake.

scholarly journals Environmental costs and its role in improving the quality of financial reporting

2019 ◽  
Vol 8 (5) ◽  
pp. 194-211
Author(s):  
Ali Altug Bicer ◽  
Eman Ali El.Darewi
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Significant Relationship ◽  
Environmental Issues ◽  
Environmental Costs ◽  
Financial Reports ◽  
Oil Companies ◽  
Measurement Models

This study aims to show the importance of environmental costs, and the role of these costs to improve the quality of financial reporting in Libyan oil companies and offering the suggestions to develop it. To achieve the objectives of the study, the researchers developed a questionnaire contains (35) questions, distributed to (100) of the officials of the financial departments, auditing, and costs and the parties concerned with the preparation of financial reports, collected and used in the analysis, a one-sample T-test was used. It seems to the researchers that there was the presence of environmental awareness and the company's strategy towards environmental issues, the study also showed there are obstacles that limit the application of measurement and disclosure of environmental costs. Moreover, it seems to the researchers that the measurement models for environmental costs increase the company's commitment to environmental responsibilities. The results of the study also showed the presence of a statistically significant relationship between environmental costs and the increase in the quality of the financial reports. Finally, there was a statistically significant relationship between environmental costs and decision making. The study suggested some recommendations to develop the application of accounting for environmental costs and disclosure to provide appropriate information to rationalize and take decisions in the oil companies in Libya, as well as the need for companies to protect the environment and provide funding and support to preserve the environment.

scholarly journals دور التخصص الصناعي لمراجع الحسابات في موثوقية التقارير المالية

2018 ◽  
Vol 14 (1) ◽  
pp. 163-193
Author(s):  
د. أسامة محمد صالح ◽  
د. محمد آدم محمد هارون
Keyword(s):  
Social Sciences ◽  
Financial Reporting ◽  
Significant Relationship ◽  
Analytical Method ◽  
Study Data ◽  
T Test ◽  
Inductive Method ◽  
Financial Reports ◽  
Industrial Specialization

     This study examines the role of the auditor industrial specialization in financial reports reliability. The study problem was the contribution of the auditor industrial specialization in enhancing the confidence of the financial reporting information. The study aimed to determine the role of the auditor industrial specialization in financial reports reliability. The study used the deductive and inductive method to determine the problem, the hypothesis and test hypotheses of the study. The study also used the historical and descriptive analytical method to review the previous studies and analyze the study data. The study data were analyzed by statistical package for social sciences (SPSS) using One sample T test. The study reached a number of results, the most important of which is: a statistically significant relationship between the auditor industrial specialization and financial reports reliability, and the auditor industrial specialization contributes to enhancing confidence in financial reports.  

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

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.

scholarly journals Using Microsoft Excel in creating software for libraries

2020 ◽  
Vol 2 (3) ◽  
pp. 78-86
Author(s):  
Jusuf Qarkaxhija
Keyword(s):  
Programming Languages ◽  
Microsoft Excel ◽  
Software Application ◽  
Software Applications ◽  
Microsoft Office ◽  
As If

Nowadays, software applications are entwined in every area of life. It is almost inevitable. In addition to helping businesses, software’s also facilitates over jobs and services, such as: in libraries. These software’s are created through high programming languages, namely Java, C#, Python etc.  Nonetheless, we can also create them while using applications from the Microsoft Office Package. One of these applications is Microsoft Excel. It has all the tools we need. This software application is created through Microsoft Excel for the sole reason that it is familiar to the majority of users, one of whom are librarians. The application comprises five pages: Content,Book Fund, Remaining Book Fund, Readers and Realization. The link between these pages will be done by numerous different functions, such as: if, sumif, sum, vlookup, etc.

Subordinates as the First Line of Defense against Biased Financial Reporting

2012 ◽  
Vol 24 (1) ◽  
pp. 1-24 ◽  
Author(s):  
S. Jane Jollineau ◽  
Thomas W. Vance ◽  
Alan Webb
Keyword(s):  
Relationship Quality ◽  
Financial Reporting ◽  
Private Information ◽  
Working Relationships ◽  
First Line ◽  
High Quality ◽  
Financial Reports ◽  
Informal Controls ◽  
Willingness To Serve

ABSTRACT Managers who generate financial reports often rely on subordinates who possess private information to provide inputs. When managers have incentives to manipulate reports, they may request biased inputs from subordinates. However, subordinates can act as informal controls and constrain managers' opportunism. We experimentally examine two potential determinants of subordinates' willingness to serve as informal controls: their perception of the subordinate-manager relationship quality and their beliefs about the ethical nature of the task. Subordinates who perceive a high-quality relationship with their manager provide more bias, despite a compensation scheme that makes compliance costly. This result suggests that managers who cultivate close working relationships with subordinates may undermine the control system. Subordinates' beliefs about the ethical nature of the task also reduce compliance, but more so when the manager requests income-increasing estimates. Our findings contribute to the management accounting literature by providing insights into the role of subordinate employees as informal controls.

scholarly journals APPLICATION OF INFORMATION SYSTEMS FOR TRANSACTION REPORTS BADAN KESWADAYAAN MASYARAKAT SEJAHTERA CASE STUDY SUMBEREJO KENDAL VILLAGE

SAINTEKBU ◽  
2019 ◽  
Vol 11 (2) ◽  
pp. 28-28
Author(s):  
Teguh Setiadi
Keyword(s):  
Microsoft Excel ◽  
Large Space ◽  
Financial Reports ◽  
Savings And Loans ◽  
Transaction Process ◽  
Savings And Loan ◽  
Long Time ◽  
Basis Method ◽  
The Village

Abstract BKM Sejahtera is a collective leadership institution from a community association in the village of Sumberejo which has the role of mobilizing the potential and resources of the community in an effort to overcome various development issues in the village / village area. BKM Sejahtera still has many obstacles in its operations including the process of making reports and transactions - transactions that occur are still done conventionally, namely the making of reports still using Microsoft Excel as a recording of existing transactions but it is less effective because it requires a relatively long time in presenting reports finance, especially savings and loans and as a storage method, are relatively inefficient because they do not use databases so that they require a large space and difficulties in finding data. The risk of errors in the transaction process and the making of a savings and loan report are relatively high because the data written in the transaction book is sometimes not the same as the data inputted in Microsoft Excel. To overcome the above problems, an Information System Application will be made to the Prosperous Community Self-Help Agency Using the Accrual Basis Method. This application will produce financial reports per period, loan transaction reports, installment transaction reports, savings and loan transaction reports and withdrawal transaction reports. This application is made using a programming language that is PHP for the application interface and MySQL for database processing software. With this application can facilitate transactions and also can facilitate in getting financial reports quickly and have a database as a safe storage medium.

scholarly journals The Role of Financial Reporting in Occurrence of Financial Crises: Are The Regulations Generated by International Financial Reporting Standards Suffic

2014 ◽  
Author(s):  
Emine Fırat ◽  
Hakan Seldüz
Keyword(s):  
Financial Reporting ◽  
Financial Crises ◽  
Financial Liberalization ◽  
Global Dimension ◽  
Real Economy ◽  
Financial Reports ◽  
Economic Dimension ◽  
Financial Reporting Standards ◽  
Characteristic Features

Financial liberalization politics are utilized to cope with the economic dimension of globalization. They had important roles in occurrence and outspread of financial crises; and economic crises were triggered by the spread of financial crises to real economy. Because of financial liberalization; financial sector grew disproportionately developing faster than real economy. As the financial tools and methods got diversified, the sanction power of national regulations weakened due to the global dimension and a functional auditing mechanism could not be established. This enabled creative accounting practices and financial reporting manipulations and caused financial reports to become misleading and decreased their reliability. It is claimed by many researchers, that financial reporting again played an important role in the occurrence and spreading of the 2008 crisis, despite the fundamental amendments laid down with IFRS in 2003 and the continual updates. This study, which is displaying the characteristic features of a qualitative research, is carried out mainly by literature review. A wide and comprehensive investigation is meticulously executed on IFRS versions and drafts, the related legislation and regulations and the results of the some important researches about the allied subjects. The role of financial reports in occurrence of financial crises has been displayed. The effects of IFRS on financial reports are explored especially in terms of realism, transparency and reliability. The adequacies of the regulations are discussed, the risky points are spotlighted and proposals are put forward to minimize these risks in accordance with the principals of corporate governance.

scholarly journals The Role of Sharia Accountant for Sustainable Development Goals (SDGs)

2019 ◽  
Vol 1 (1) ◽  
pp. 26-39
Author(s):  
Nur Ika Mauliyah
Keyword(s):  
Sustainable Development ◽  
United Nations ◽  
Financial Reporting ◽  
Sustainable Development Goals ◽  
Member States ◽  
Financial Reports ◽  
Development Goals ◽  
The United Nations

Accountants have various activities that support every financial reporting activity. Developing Islamic accounting is now increasingly diverse activities the existence of Islamic accounting considered. The United Nations initiated sustainable development goals as SDGs. The SDGs are consensus or agreement from 193 member states of the United Nations (UN) and agreed on their achievements. SDGs has 17 goals and 169 achievement targets with a target of 15 years, namely from 2015-2030. SDGs and financial reports needed in carrying out the desired activities to get achieve the target. Islamic accounting is almost SDGs with sharia accounting with the same goal in advancing a better life. Indonesian Institute of Accountants by making provisions for Islamic accounting guidelines.

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