scholarly journals Penggunaan Microsoft Excel Dalam Penyusunan Laporan Keuangan Untuk Meningkatkan Kualitas Informasi Laporan Keuangan

2020 ◽  
Vol 4 (1) ◽  
pp. 035-047
Author(s):  
Triandi . ◽  
Marina Agustin
Keyword(s):  
Financial Statements ◽  
Daily Basis ◽  
Financial Statement ◽  
Managerial Decision ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Conditions ◽  
User Friendly ◽  
Qualitative Characteristics

Compiling a financial reportis important because through this statement both external and internal parties may acquire informations about the firm’s financial conditions and its performance. These informations can then be used to make managerial decision for the sake of the firm’s future.   Building an accounting program corresponding to the company’s specific needs can be very expensive and time consuming, not to mention the trials and errors along the way. It takes great efforts to finally come up with ideal accounting program. To solve this issue, Microsoft Excel application provides affordable, simple, fast and accountable accounting program. The aim of this research are to investigate a proper qualitative characteristics of a financial report, to maximize the function of Microsoft Excel application in smaller firms for the purpose of providing a financial statement. The results show that Excel can enchance the informations contained in CV Inovasi Infinita’s financial statements. This application helps with its fast, accurate, complete, user friendly and details. Thus the owner can easily analyse each transaction on the daily basis. The application helps contributing in providing better financial reports.

scholarly journals Design of financial statement preparation based on SAK EMKM using microsoft excel

2020 ◽  
Vol 2 (1) ◽  
pp. 141
Author(s):  
Ifa Rosania Afif ◽  
Nawirah Nawirah
Keyword(s):  
Qualitative Data ◽  
Market Access ◽  
Financial Statements ◽  
Financial Statement ◽  
Affecting Factors ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position ◽  
Income Statement

<p class="IABSSS"><strong>Purpose</strong> - Micro, Small and Medium-sized Enterprises (MSMEs) are a pillar of the Indonesian economy, as evidenced by the ability of MSMEs to save the economy in Indonesia during the monetary crisis in 1998. There was a significant increase in the number of MSMEs in Indonesia, inseparable from the problems that caused the failure of MSME actors. Among the affecting factors are the simple management, lack of supervision of the production process and the quality caused by the system on the entity, the simple recording of financial statements, and limited market access. The purpose of this study is to facilitate the MSMEs XXX in preparing financial statements based on SAK EMKM using Microsoft Excel software.</p><p class="IABSSS"><strong>Method </strong>- This research uses a qualitative approach. The location of this research is MSMEs XXX which is located on Sunan Muria II Street No. 16 Malang. The data collection uses observation and interview techniques directly to researchers, the analytical method used is hermeneutics which means an approach to analyze and interpret data centered on the meaning of qualitative data.</p><p class="IABSSS"><strong>Result</strong> - The design of financial report preparation based on SAK EMKM using Microsoft Excel in MSMEs XXX includes income statement, financial position report, and notes on financial statements. The MSMEs found problems in preparing the financial statements because of the lack of adequate resources and supporting software.</p><p class="IABSSS"><strong>Implication</strong> - UMKM xxx is expected to be able compile financial statements based on SAK EMKM with microsoft excel software.</p><strong>Originality</strong> - This research is the first study at UMKM xxx by making financial reports based on SAK EMKM with microsoft excel software .

scholarly journals Development Based on Cloud Accounting as Accountant Reconciliation Media on Collage

2020 ◽  
Vol 1 (2) ◽  
pp. 185-196
Author(s):  
Alexander Williams ◽  
Ellen Dolan
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Data Matching ◽  
Academic Activities ◽  
Excellent Service ◽  
Long Time ◽  
Reconciliation Process

 In the process of academic activities, has staff that are structured in an organizational structure to provide excellent service. With the aim of succeeding all activities that are running, and having their respective functional duties, one of them is the head of finance. The head of finance is obliged to report all income and expenses that are needed by collages. Where the financial statements are reported monthly to top management such as the Director of Perguruan Tinggi Raharja The financial report can be said to be accurate if it has passed the final process of reconciliation. Reconciliation is an adjustment of the balance between bank balances and transaction data that we have. There are 8 (eight) financial statement processes until finally Reconciliation is carried out. However, the flow of the reconciliation process can be said to be still semi-conventional and lack the use of existing technology. In this study, 3 (three) problems were identified regarding the reconciliation process which had an impact on the accuracy of financial statements. Where in the reconciliation process accountants enter payment data input and data matching manually so that it requires a long time in the balance balance amount. With financial reports that are faster and more accurate, of course the work can be assessed as effective and efficient according to the time specified. The use of cloud accounting in the reconciliation process is expected to better assist accountants in real terms. So that in the process of reconciliation the accountant gets a financial report that is accurate and effective and efficient in time. This research is of course motivated by accountants in reconciliation activities that are still manually at College. Problems like this, with the use of cloud accounting in financial reports, are a new breakthrough for Perguruan Tinggi Raharja. By conducting 5 (five) literature reviews on reconciliation and cloud accounting to help the performance of accountants in obtaining financial reports. The final result of this study is the implementation of a cloud accounting system at collages in reconciliation activities by accountants.

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 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.

scholarly journals THE VALUE OF RESTATEMENT TO FRAUD PREDICTION

2019 ◽  
Vol 20 (6) ◽  
pp. 1210-1237
Author(s):  
Shi Qiu ◽  
Hong-Qu He ◽  
Yuan-sheng Luo
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Primary Objective ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Restatements ◽  
Fraud Prediction ◽  
Different Characteristics

A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies have restated their financial reports in China, and explore the implications of the content, severity and reasons for restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as fraudulent by regulators in China. Second, the following results also are revealed: (1) financial statements, except balance sheet restatements, provide insights into the revelation of fraudulent behaviors, (2) the severity of restatements is positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future fraud occurrences. These results imply that restatement announcements and their different characteristics provide important information for detecting financial statement fraud.

scholarly journals DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS

2021 ◽  
Vol 5 (1) ◽  
pp. 35-46
Author(s):  
Joseph Tangon ◽  
Merry Ligia Sael ◽  
Ririn Fadilah Baso
Keyword(s):  
Qualitative Method ◽  
Financial Statements ◽  
Business Owners ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position ◽  
Microsoft Access ◽  
Income Statement ◽  
Descriptive Approach

Abstract The purpose of this study was to design existing financial reports using applications that are easier, faster, more complete, accurate, and timely in presenting financial statement information. This research was conducted at the Kost Katto 2 Kec. Mapanget, Manado. The data obtained from the author's interviews with business owners and employees. The research method used was a qualitative method with a descriptive approach. Data collection was carried out by means of observation, interviews, and literature study.The results showed that in preparing financial reports based on SAK EMKM using Microsoft Access, all difficulties and problems faced in preparing financial reports could be resolved. This arrangement was based on the accounting cycle by preparing the required forecast tables, after which it can input transactions and can see the results of the financial statement design in the form of an income statement, a statement of financial position, and notes to financial statements. The recommendation from the results of this study is that Kost Katto 2 should make bookkeeping reports in accordance with existing standards and make financial reports using the Microsoft Access application program designed based on SAK EMKM  Keywords: Application design, financial report, SAK EMKM

scholarly journals The Influence of Decision-Making Quality on Perceptions of Foreign Grant Accountability

2021 ◽  
Vol 2 (9) ◽  
Author(s):  
Nisfatul Izzah
Keyword(s):  
Qualitative Method ◽  
Global Fund ◽  
Financial Statements ◽  
Financial Statement ◽  
Intangible Asset ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Financial Benefits

The Indonesian government and several other non-profit organizations have received many foreign grants, one of which is the Global Fund AIDS Tuberculosis and Malaria (GFATM) grant. As an institution that receives a Sub Recipient TB Care of ‘Aisyiyah East Java grant, it has an absolute obligation to account for the funds received, one of which is an accountable financial report. However, achieving accountability is not easy, you have to go through a long process with strict terms and conditions from donors. Because this sometimes makes institutions and even providers of financial reports such as accountants feel bored and accountability is increasingly difficult to realize. Factors of human resources, tasks and the environment are the benchmarks for an accountant of foreign grants to have a strong view of the perception of accountability. The purpose of this study is to determine the perception of accountants in assessing financial statement accountability as an expense or an asset. This study uses a qualitative method with an emphasis on interviews. The results of the study show that the accountability of financial statements is considered an intangible asset because apart from the benefits of funds for the beneficiaries of the grant, there are also non-financial benefits for the implementers of the grant, including the financial staff. The finance staff not only benefited from intangible wealth in improving the quality of the accounting field, but also gained a general understanding of TB health and extensive networking with various sectors.

scholarly journals IFRS Adoption and Reporting Quality: An Assessment of User’s Perception in Nigeria

2021 ◽  
pp. 1-9
Author(s):  
Aminu Abdullahi ◽  
Hadiza Ahmed Suleiman
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Reporting Quality ◽  
Financial Statements ◽  
Financial Statement ◽  
Comparative Approach ◽  
Financial Reports ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
Qualitative Characteristics

The study assessed the perception of financial statement users on the extent of reporting quality following IFRS adoption in Nigeria. A comparative approach was utilized, where users’ (investors)opinions on reporting quality between the Statement of Accounting Standards (SAS) regime and the International Financial Reporting Standards regime were sought and compared. The results obtained from the structured Likert scale questionnaires were analyzed using the T-Test. It was found that all the qualitative characteristics of financial reporting which were used as reporting quality variables in the study have improved with the adoption of IFRS except for the extent of the ability of financial reports to confirm or correct prior user’s expectation which was discovered to be better during SAS regime. It was recommended that the Financial Reporting Council of Nigeria (FRCN) should embark on advocacy aimed at educating investors’ especially, institutional on the issue of prediction and assessment of IFRS-based financial statements.

scholarly journals PEMANFAATAN MICROSOFT EXCEL DALAM MEMBANTU PENYUSUNAN LAPORAN KEUANGAN DI TPQ AN-NAJAH TIRTO PEKALONGAN

Al-Khidmat ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 28-35
Author(s):  
Shohabatussa’adah Shohabatussa’adah ◽  
Muasomah Muasomah
Keyword(s):  
Information Technology ◽  
Learning Process ◽  
Financial Statements ◽  
Education Sector ◽  
Educational Institutions ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Financial Report ◽  
Education Services ◽  
Question And Answer

AbstrakKemajuan  IPTEK  menuntut  sebuah  kewajiban  pada penguasaan  ilmu  di  bidang  tekonologi  informasi  untuk  menghadapi  era globalisasi  ini. Artikel ini membahas mengenai pemanfaatan excel dalam membantu penyusunan laporan keuangan .  Untuk  menunjang  kelancaran  proses pembelajaran  di  lembaga  pendidikan  dalam hal ini di Taman Pendidikan Al-Qur’an (TPQ) diperlukan  suatu  bagian  yang mendukung  kegiatan  tersebut  yaitu  tata  usaha.  Tata  usaha lembaga  pendidikan  merupakan  ujung  tombak  pelayanan  jasa pendidikan  suatu  lembaga yang secara  langsung menangani pelayanan di dalam  internal maupun eksternal. Akan tetapi tenaga tata usaha masih belum cukup baik melayani  administrasi  ketatausahaan karena beberapa hal yang menjadi kendala.Tidak terkecuali bagi bidang pendidikan. Melalui Microsoft Excel,  laporan  keuangan  dapat  disusun  secara  sederhana  dengan siklus yang lebih pendek yaitu dari penyusunan jurnal menjadi laporan keuangan sederhana. Adapun  tujuan  dari  tulisan  ini adalah untuk memberikan pelatihan  mengenai proses penyusunan laporan keuangan melalui Microsoft Excel  agar mengefisiensikan  kinerja  tata  usaha. Metode yang digunakan dalam pengabdian ini meliputi ceramah, tanya jawab dan simulasi. Adapun hasil dari pengabdian ini menunjukkan bahwa pelatihan ini memberikan pengetahuan khususnya bagi tata usaha mengenai proses akuntansi sederhana dengan memanfaatkan excel seperti perekapan, pengelompokan akun, penjurnalan, posting ke buku besar bahkan sampai pada pembuatan laporan keuangan yang dipraktekan secara langsung. AbstractScience and Technology Progress requires an obligation to mastery of science in the field of information technology to face this era of globalization. This article discusses the utilization of Excel in assisting the preparation of financial statements. To support the smoothness of the learning process in educational institutions in this case in the Al-Qur'an Education Park (TPQ), a part that supports the activity, namely administration. Administration of educational institutions is the spearhead of the education services of an institution that directly handles services within the internal and external. However, administration workers are still not quite good at serving the administration of work and some things become obstacles. Not except for the education sector. Through Microsoft Excel, financial statements can be arranged simply with a shorter cycle, namely from the drafting of journals into a simple financial report. The purpose of this paper is to provide training on the process of preparing financial statements through Microsoft Excel to streamline the performance of administration. The method used in this service includes lectures, question and answer and simulation. The results of this service show that this training provides knowledge especially for administration regarding simple accounting processes by utilizing excel such as recipates, grouping accounts, transvuncurements, posts to ledgers even to the manufacture of financial reports directly practiced.

scholarly journals Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Menuju Desa Mandiri (Gabungan Kelompok Tani Torong Makmur Kota Batu)

2021 ◽  
Vol 4 (1) ◽  
pp. 571-577
Author(s):  
Novitasari Agus Saputri ◽  
Ike Arisanti
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Tax Rate ◽  
Financial Report ◽  
The Future

The purpose of this service is to provide training and assistance to partners related to the preparation of financial reports at Gapoktan Torong Makmur so that in the future determining the appropriate tax rate. The method we use is training and mentoring. The output that will be produced is in the form of a financial report. So that prior to the existence of financial statement assistance, it had not been prepared in accordance with accounting standards, then after the assistance in financial statements was in accordance with generally accepted accounting standards.  

Sign in / Sign up

Export Citation Format

Share Document