scholarly journals Analisis Penerapan PSAK 45 (Revisi 2011) Terhadap Penyusunan Laporan Keuangan Entitas Nirlaba (Studi Kasus pada Yayasan Dharma Setia Kosgoro)

2018 ◽  
Vol 3 (2) ◽  
pp. 101-110
Author(s):  
Hastoni . ◽  
Bambang Pamungkas ◽  
Dinah Sobar Mustikawati
Keyword(s):  
Private Education ◽  
Financial Statements ◽  
Cash Flows ◽  
Position Statement ◽  
Financial Statement ◽  
Non Profit ◽  
Financial Position ◽  
Business Entities ◽  
Statement Of Cash Flows ◽  
Fundamental Entity

The financial statement is a very important information to commercial entities and non-profitentities. Due to the existence of the financial statements concerned people can find relevantinformation on the activities undertaken and the progress of the company or organization.Characteristics of non profit entities with different business entities, the main difference lies in theway the fundamental entity obtaining the resources needed to perform various operations activities.The purpose of this study is to analyze the application of PSAK 45 (Revised 2011) in a non profitentity which shaped the foundation. The analysis was performed to obtain data and informationrelating to the above problem. In addition, to determine the extent of compliance or conformity of thefinancial statements presented by the non profit entity of the provisions contained in PernyataanStandar Akuntansi Keuangan (PSAK) Number of 45 Research conducted by the author is in "YayasanDharma Setia Kosgoro" is located in Bogor. Yayasan Dharma Setia Kosgoro is one of the foundationwhich is a unit of private education providers established on 9 September 1987. The results showedthat Yayasan Dharma Setia Kosgoro has made the preparation of the financial statements fairly well.Foundations of financial statements consist of statements of financial position, statement of activities,statement of cash flows, and notes to the financial statements, it is in accordance with PSAK 45.

scholarly journals ANALISIS PENERAPAN PSAK NO. 45 (REVISI 2011) TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN LEMBAGA KONSUMEN INDONESIA (YLKI)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Regina Amalia Bumulo ◽  
Grace B. Mogi ◽  
Harijanto Sabijono
Keyword(s):  
Financial Statements ◽  
Cash Flows ◽  
Legal Form ◽  
Non Profit ◽  
The Public ◽  
Analysis And Evaluation ◽  
Financial Position ◽  
True State ◽  
Statement Of Cash Flows

Foundation is one form of a non-profit entity that aims to provide services to the public community without seeking advantage in carrying out its activities. The legal form of the foundation is often used as a shield to enrich the Founders, the Controllers, and the Directors. To minimize this, and in order to implement the principles of transparency and accountability to the public, the foundation should do the publication of its financial statements in accordance with the current SAK in Indonesia, the PSAK No. 45 (Revised 2011). The purpose of this study is to analyze the financial statements of the Indonesian Consumers Organization in accordance with PSAK No. 45 (Revised 2011). In this study, the author analyzed the data by collecting, interpreting, and analyzing it to produce conclusions about the true state, then compare it with PSAK No. 45 (Revised 2011). Based on the analysis and evaluation can be concluded that: (1) In the statement of financial position, there is no separation between current liabilities and long term liabilities. Also there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should have been presented with the term "aset neto". (2) In the statement of activities, there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should be presented with the term "aset neto". (3) In the statement of cash flows, there is still a mismatch use of the term "arus kas bersih" which is supposed to be served with the term "arus kas neto". (4) Notes to the financial statements are in accordance with PSAK No. 45 (Revised 2011).

scholarly journals PEMBERDAYAAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) JAKARTA SELATAN DALAM PENYUSUNAN LAPORAN KEUANGAN

2021 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Muhammad Nuryatno Amin ◽  
Deliza Henny ◽  
Windhy Puspitasari
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Financial Position ◽  
Training Materials ◽  
Service Activity ◽  
Medium Enterprises

<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity.  </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>

scholarly journals IPTEKS NILAI WAKTU UANG DAN IMPLIKASI PENCATATAN AKUNTANSI

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Novi Swandari Budiarso
Keyword(s):  
Interest Rate ◽  
Balance Sheet ◽  
Financial Statements ◽  
Cash Flows ◽  
Time Value Of Money ◽  
Time Value ◽  
Financial Position ◽  
Income Statement ◽  
Statement Of Cash Flows ◽  
Value Of Money

Most of general public and firms know about money and its value but do not have better understanding how the money creates its own value relates to interest rate. Another side, most of firms still not realize that the time value of money has an impact on accounting recording and its reporting in financial statements, such as statement of financial position (balance sheet), income statement, and statement of cash flows.

Horse Vet, LLC: Transaction Analysis and Statement of Cash Flows Preparation (Option 1)

2017 ◽  
pp. 1-12
Author(s):  
Mark E. Haskins
Keyword(s):  
Financial Reporting ◽  
Balance Sheet ◽  
Financial Statements ◽  
Cash Flows ◽  
Financial Statement ◽  
Balance Sheets ◽  
Income Statement ◽  
Transaction Analysis ◽  
Business Events ◽  
Statement Of Cash Flows

This case pertains to the foundational underpinnings of the accounting process and the statement of cash flows. In Part I, students are presented with 23 business events that they must evaluate for recording in the financial records. Part II requires students to prepare a 2012 statement of cash flows using the information presented in the company's 2011 and 2012 year-end balance sheets along with its 2012 income statement. In Part III, students must rely on a 2011 balance sheet and a 2011 statement of cash flows to work backward to derive the 2010 year-end balance sheet. There are two versions of this case: Option 1 and Option 2. The Option 2 case is a bit more challenging than the Option 1 case. Instructors should use Option 2 if they feel students are well grounded in their understanding of financial statement relationships and the customary financial reporting of a typical set of business events. Both cases reinforce students' learning related to the accounting process and the connectivity between the financial statements. Please note that only one version of the case should be used due to the existence of some overlap between the two.

Statement of Cash Flows and financial analysis: The case of a multinational company in Mexico

2019 ◽  
pp. 10-19
Author(s):  
María Trinidad Alvarez-Medina
Keyword(s):  
Financial Analysis ◽  
Financial Statements ◽  
Relevant Information ◽  
Cash Flows ◽  
Position Statement ◽  
Financial Information ◽  
Multinational Company ◽  
Economic Entity ◽  
Investment And Financing ◽  
Statement Of Cash Flows

The statement of cash flows, based on the financial information standard (NIF) B-2, issued by the Mexican Council of Financial Information Standards (CINIF, whose objective is to present to users, the generation and application of cash for activities of operation, investment and financing The analysis of cash flows, the application of methods and techniques of analysis to the basic financial statements as a whole, provide relevant information about operational and financial strengths and weaknesses of an economic entity. In the case presented by a Mexican multinational company, the financial statements as of December 31, 2018, 2017 and 2016 are analyzed, using vertical and horizontal techniques, determining the generation and use of cash flows, financial ratios, percentages and trends. the statement of cash flows in conjunction with the statement of financial position, statement of comprehensive income and the statement of variations in stockholders' equity, they provide relevant information about the financial situation of an economic entity; and thus identify the reasons that explain the aspects of liquidity, leverage, profitability, activity and coverage, having more elements of judgment that allow it to support decision making.

scholarly journals PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR

2021 ◽  
Vol 1 (1) ◽  
pp. 31
Author(s):  
Etty Murwaningsari ◽  
Sofie Sofie ◽  
Sistya Rachmawati ◽  
Fatik Rahayu
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Financial Statements ◽  
Financial Statement ◽  
Basic Knowledge ◽  
Non Profit ◽  
Counseling Training ◽  
Financial Position ◽  
Service Activity ◽  
The Subject

<p><strong><em>Abstract:</em></strong></p><p><em>This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3. Basic concept of preparing Financial Statements including activity statement, statement of financial position, and cash flow statement. 4. Practise for identifying transaction, preparing cash journal, posting to general ledger, and preparing trial balance. 5. This community service activity is a suistanable training program, with objective to give the participants competences in preparing Financial Statements of their school at the end of the program. Methods used in this community service activity are counseling, training, and mentoring presented by community service activity team. Discussion sessions with participants guided by the mentor and held in Zoom Meeting. Questionnaire in Google Form platform is used to gather feedback from participants. The evaluation results for this community service activity, both during the session and through questionnaire, shows that participants are satisfied with the program and the purpose of this community service activity is achieved where participants got the benefits in knowledge, understanding, and skills related to Financial Management and Financial Statements in school. Also, participants are able to apply transaction identification, journalized, prepared general ledger and trial balance.</em></p>

scholarly journals Analisis Penyajian Laporan Keuangan Syariah Pada Baitul Mal Provinsi Aceh

2015 ◽  
Vol 2 (1) ◽  
pp. 82-91
Author(s):  
Bustamam Bustamam ◽  
Ridwan Ibrahim ◽  
Dedy Saputra
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Analysis Method ◽  
Financial Position ◽  
Object Based ◽  
Result Show ◽  
Existing Data

The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.

Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55

2021 ◽  
Vol 14 (2) ◽  
pp. 308-339
Author(s):  
Andro Siregar
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Cash Flows ◽  
Non Profit ◽  
Financial Report ◽  
Financial Accountability ◽  
Financial Position ◽  
Comprehensive Income ◽  
The Church

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards. The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements. Keywords : ISAK 35, Non-Profit Entities, Financial Report ABSTRAK Jurnal ini membahas mengenai penyajian laporan keuangan pad entitas non laba. Pada awal nya entintas non laba menyajikan laporan keuangan berdasarkan PSAK 45 yang kemudian diubah menjadi ISAK 35. Salah satu yang termasuk dalam entitas non laba adalah gereja ,aspek yang paling penting nya adalah pertanggungjawaban keuangan. Pertanggung jawaban yang baik didapat dari standar akuntansi yang berlaku umum. Tujuan dari jurnal ini adalah untuk mengetahui penyajian laporan keuangan berdasarkan penerapan ISAK 35 yang dimulai sejak 1 januari 2020. Objek penulisan ini adalah penyajian laporan keuangan Gereja HKBP KM 55. Data dikumpulkan melalui serangkian wawancara dan observasi. Laporan keuangan yang akan dihasilkan adalah laporan posisi keuangan, laporan penghasilan komprehensif, laporan arus kas dan catatan atas laporan keuangan. Kata Kunci : ISAK 35, Entitas Nonlaba, Laporan Keuangan

scholarly journals PENERAPAN PSAK NO.45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA YAYASAN PENDIDIKAN PONDOK PESANTREN AL-KHAIRIYAH

2018 ◽  
Vol 2 (3) ◽  
pp. 115
Author(s):  
Intan Devi Atufah
Keyword(s):  
Nonprofit Organizations ◽  
Financial Reporting ◽  
Financial Management ◽  
Boarding School ◽  
Financial Statements ◽  
Cash Flows ◽  
Position Statement ◽  
Financial Statement ◽  
Educational Foundation ◽  
Financial Management System

Now days non profit organizations in Indonesia still tend to emphasize the priority of program quality and not too much attention to the importance of financial management systems. Though a good financial management system is believed to be one of the main indicators of accountability and tranparency of an institution. Reporting and financial management of the corresponding set in the Statement of Financial Accounting Standards (SFAS) 45 of the financial reporting of nonprofit organizations. The purpose of this study was to determine whether application of the financial reporting on Educational Foundation Boarding School Al-Khairiyah with what has been stated in SFAS 45. Descriptive research methods with qualityve analysis techniques outlines, describe and recontruct a data. The result showed that the financial statement in accordance with the Educational Foundation Boarding School Al-Khairiyah yet financial statement based nonprofit financial statement formats that exist in SFAS 45. The financial statements of which there are some cash flow statements regarding expenditures and income to their understanding. Educational Foundation Boarding School Al-Khairiyah does not present a statement of financial position, statement of  activities, statementof cash flows, and notes to the financial statements. The preparation of financial statement sshould be guided by Educational Foundation Boarding School Al-Khairiyah and follow the conditions set by the Indonesian Institute of Accountants (IAI) contained in SFAS 45 that the information presented in the financial statement be clear, relevant and has a high appeal

scholarly journals Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55

2022 ◽  
Vol 14 (2) ◽  
pp. 308-339
Author(s):  
Sahala Purba ◽  
Andro Siregar ◽  
Melva Esnida Saragih
Keyword(s):  
Financial Statements ◽  
Cash Flows ◽  
Non Profit ◽  
Financial Report ◽  
Financial Accountability ◽  
Financial Position ◽  
Comprehensive Income ◽  
The Church

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards.The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements.Keywords : ISAK 35, Non-Profit Entities,Financial Report

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