Factors Affecting Compliance WITH Financial Accounting Standards of Entity Without Public Accountability (SAK ETAP) In MSMEs In Bada Village

Other causes of neglect of recording/financial reports from MSMEs are the lack of understanding and expertise in recording, the education level of business managers who still have not achieved the expertise/application technology in making SAK ATAP financial report documents. This study aims to determine whether the level of education, information technology and age of business affect SAK ETAP compliance on MSMEs in Bada Village. The type of research used in this research is quantitative with a descriptive approach. The population in this study was 66 and the sample obtained was 40 MSME actors. The data collection technique used in this research is a questionnaire and analysis tool, namely multiple regression using the SPSS 21.0 application. The results showed that both simultaneously indicated that the level of information technology education and business age had a positive and significant effect on SAK ETAP compliance. Partially the level of education has a significant effect on SAK ETAP compliance where the value of sig. Partially, information technology has a significant effect on SAK ETAP compliance where the value of sig . Partially, business age has a significant effect on SAK ETAP compliance where the sig value

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PENGARUH KARAKTERISTIK INDIVIDU DAN PELATIHAN TERHADAP PEMAHAMAHAN SAK ETAP

Jurnal Akuntansi ◽

10.25170/jara.v13i1.486 ◽

2019 ◽

Vol 13 (1) ◽

pp. 24-40

Author(s):

Khoirur Rohmawati ◽

Indira Januarti

Keyword(s):

Financial Reporting ◽

Educational Background ◽

Accounting Education ◽

Financial Accounting ◽

Analysis Tool ◽

Financial Report ◽

Level Of Education ◽

Data Analysis Tool ◽

And Gender ◽

Level Of Understanding

The use of Financial Accounting Standards Entity without Public Accountability (SAK ETAP) has been launched starting in 2011, although there is still relatively little research on the topic of understanding SAK ETAP. Research on the use of previous SAK ETAP is more inclined to case studies in a particular SME. Cooperatives must make a financial report annually as a form of accountability Board to member. The understanding of accounting employees about SAK ETAP is important because accounting employees are responsible for financial reporting. Therefore, this research needs to be done to know how far the understanding of the accounting section of SAK ETAP.This study aims to analyze the factors that effect on the understanding of the economic enterprise accountants of SAK ETAP. These factors include level of education, educational background, SAK ETAP training, and gender. This study used data obtained from the questionnaire where the respondents were a cooperative accounting officer located in the Pati District. Respondents amounted to 80 who became the sample of the study. The sampling method study was used convenience sampling. The data analysis tool used is multiple regression analysis. The results showed that education level, educational background, and training of SAK ETAP influenced the understanding of SAK ETAP. The higher the level of education, the ability to understand the SAK ETAP is also high. Employees who have an accounting education background were easier to understand SAK ETAP than non accounting education. In addition, SAK ETAP training can also improve employees' ability to understand SAK ETAP. However, gender has no influence in determining the level of understanding of SAK ETAP.

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Implementation of Technology Based SAK EMKM

Wiga Jurnal Penelitian Ilmu Ekonomi ◽

10.30741/wiga.v11i1.650 ◽

2021 ◽

Vol 11 (1) ◽

pp. 1-11

Author(s):

Neny Tri Indrianasari

Keyword(s):

Information Technology ◽

Small And Medium Enterprises ◽

Accounting Standards ◽

Financial Accounting ◽

Financial Statement ◽

Financial Reports ◽

Financial Report ◽

Descriptive Research ◽

Manual Recording ◽

Medium Enterprises

This study aims to analyze the application of Information Technology-based Accounting based on SAK EMKM. MSMEs face various obstacles or problems caused by 1) low education 2) a lack of understanding of information technology, and 3) obstacles in preparing financial reports. The Lamikro application system complies with the Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The presence of the Lamikro application according to the EMKM SAK is expected to help MSME players in Indonesia in preparing financial reports because the Lamikro application can make it easier for MSMEs to make financial reports whose transactions are cash in nature. Business development using accounting financial statement applications is very necessary, the goal is that users, in this case, MSME players throughout Indonesia, can monitor the financial activities of MSMEs. This type of research used in this research is descriptive research with qualitative. approach. This research concludes that the financial records of Joys Kitchen and Rezky Photocopy still use traditional or manual recording so that they do not know the recording of financial statements in accordance with EMKM's Financial Accounting Standards and are still constrained in inputting financial report transactions using Lamikro

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Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v15i1.940 ◽

2020 ◽

Vol 15 (1) ◽

Author(s):

Teguh Erawati

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resource ◽

Financial Accounting ◽

System Capacity ◽

Accounting System ◽

Financial Report ◽

Purposive Sampling ◽

Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

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Hubungan penerapan sistem akuntansi keuangan terhadap kualitas laporan keuanganpada dinas pengelolaan keuangan dan asset daerah kota bukittinggi

JURNAL PUNDI ◽

10.31575/jp.v2i1.59 ◽

2018 ◽

Vol 2 (1) ◽

Author(s):

Lukman Ardiansyah ◽

Kiki Rahmadani

Keyword(s):

Local Government ◽

Correlation Analysis ◽

Key Words ◽

Correlation Coefficient ◽

Financial Accounting ◽

Accounting System ◽

Financial Reports ◽

Financial Report ◽

Analysis Methods

AbstractBukittinggi city in financial reports in a few years ago still not meet the criteria of the value of the required information visible gain from the opinions of Local Government Financial Report Bukittinggi city. One of the guidance in the assessment of a financial report of the compliance to the regulation and the presentation of the financial report with the criteria that have been assigned. The purpose of this research is to know the influence of the implementation of regional financial accounting system to the quality of the Regional Financial Report on DPKAD Bukittinggi city. Announcement of samples in this research are using Slovin method by as much as 77 respondents. Analysis methods used namely Rank Spearmen Correlation analysis. The findings of this research shows that the implementation of regional financial accounting system have positive and significant impact on the quality of the Regional Financial Report on DPKAD Bukittinggi city. This can be seen from the results of the assessment of the respondents against the implementation of regional financial accounting system reached 95%. While the quality of the Regional Financial Report produced DPKAD Bukittinggi city is very good with the level of the assessment respondents reached 90%. As well as the significant value by using Correlation Coefficient analysis Rank Spearmen reach 0,564.Key Words: financial accounting system (earlier), the quality of Financial Report

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IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v11i2.8045 ◽

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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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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PENYUSUNAN PEMBUKUAN DAN LAPORAN KEUANGAN UNTUK USAHA MIKRO DAN KECIL DI WILAYAH KAMPUNG PULO GEULIS BOGOR

Mitra Akademia: Jurnal Pengabdian Masyarakat ◽

10.32722/mapnj.v3i1.2823 ◽

2020 ◽

Vol 3 (1) ◽

Author(s):

Titi Suhartati

Keyword(s):

Small Business ◽

Community Service ◽

Small Businesses ◽

Financial Statements ◽

Business Managers ◽

Financial Reports ◽

Financial Report ◽

Service Activities

Micro and small businesses are growing rapidly in the community but have weaknesses in the process of recording, accounting and compiling financial reports in accordance with applicable standards. The purpose of this activity is to provide training and mentoring on bookkeeping and compilation of simple financial reports to the micro and small business in the Kampung Pulo Geulis area, Babakan Pasar, Bogor as the activity partner. Community service activities seek to improve the ability of micro and small business managers and expected to improve the economic quality of the community in the area which has processed of developing into a tourism area in Central Bogor. The method of implementing activities are training and assisting of the activity of the participants which can provide optimal results to improve the community's economy, especially for those who need additional funds for their business. The selected samples are 25 micro and small businesses as the participants. The training was in the form of lectures and practicums accompanied by consulting and assisting in preparing a simple of financial report. The results of this activity will be in the form of simple bookkeeping guidelines and preparation of financial statements for micro and small businesses that can be understood by the participants.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA UMKM TERHADAP LAPORAN KEUANGAN BERBASIS SAK EMKM

Jurnal Analisis Bisnis Ekonomi ◽

10.31603/bisnisekonomi.v17i1.2745 ◽

2019 ◽

Vol 17 (1) ◽

pp. 57-73

Author(s):

Bella Silvia ◽

Fika Azmi

Keyword(s):

Information Technology ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Tool ◽

Level Of Education ◽

Data Analysis Tool ◽

Quota Sampling ◽

Positive Effect

This study aims to analyze the factors that influence the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. These factors include the level of education, utilization of information technology, length of business, turnover and provision of information and socialization of SAK EMKM. The data used in this study was obtained from a questionnaire. The population in this study was furniture SMEs in Jepara Regency. Determination of the sample used quota sampling so that 75 furniture SMEs were selected in Jepara Regency. The data analysis tool used is multiple linear regression analysis. The results showed that the level of education, utilization of information technology and length of business did not affect the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. However, the turnover and the provision of information and socialization of SAK EMKM had a positive effect on the perception of MSME entrepreneurs regarding the importance of EMKM-based SAK financial statements in furniture SMEs in Jepara District.

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Project management and presentation of information in financial statements - company performance measurement or project performance measurement

Comparative Economic Research ◽

10.2478/v10103-009-0036-1 ◽

2010 ◽

Vol 13 (3) ◽

pp. 17-31

Author(s):

Jacek Kalinowski

Keyword(s):

Performance Measurement ◽

Financial Accounting ◽

Insurance Companies ◽

Accounting System ◽

Company Performance ◽

It Industry ◽

Financial Reports ◽

Financial Report ◽

Operational Result

Realization of projects is such form of operation which in the recent years – in the age of globalization of economy and growing competition – has become more and more significant, both in Poland and worldwide. The value and the number of projects realized are gradually growing and include not only the branches traditionally related to such form of operation (e.g. construction and IT industry) but in practice all fields of our life. A necessary element that determines the success of project realization is timely information which also needs to be reliable and useful. The source of such information is the accounting system composed of two subsystems: financial accounting (focused on the external recipient of the information) and management accounting (providing information to internal recipients). One of the basic determinants of creating information for external recipients (such as investors, banks, insurance companies, treasuryadministration organs etc.) is comparability. Keeping it influences the quality of information regarding project activity taken from financial reports created according to the selected regulations of accounting (e.g. IAS/IFRS, US GAAP and the PL GAAP). The aim of the article is to draw the attention to the problems related tothe presentation of the operational result in case of companies realizing projects contained in a financial report. The article is of discursive nature since the issues that it deals with usually depend on what given solution is selected bya unit in question. Moreover, some of the areas are subject to detailed regulations of the balance law (both domestically – the Act on Accounting and PL GAAP No. 3, and internationally – AS/IFRS). However, their applicationmay lead to ‘blurring’ a realistic and true picture of the capital and financialsituation of a company realizing long-term projects.

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Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i02.1808 ◽

2021 ◽

Vol 21 (02) ◽

Author(s):

Ika Farida Ulfah ◽

Ardyan Firdausi Mustoffa ◽

Wijianto Wijianto

Keyword(s):

Accounting Standards ◽

Sampling Technique ◽

Financial Accounting ◽

Community Based ◽

Financial Reports ◽

Non Profit ◽

Financial Report ◽

Hr Competencies ◽

Positive Effect

Abstrak: Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknprofit or profit in carryingmoutnitsnfunctions, thenfoundation obtains fundsnfrom waqf, grants, donations and donations...from the community. Based ..on this, Muhammadiyah's Charity Business in Education has an obligation to be accountable andnreport the..funds used to related parties. The financial accountabilitymof an institutionnthat is not’ looking for profitnor profit must benprepared according to the..rules in accordancenwith the Financial Accounting Standards (SAK) and reinforced by the rules contained in the Statement of Financial..AccountingnStandards (PSAK) 45 which regulates the FinancialnReporting of Non-Profit Organizationsi. So it is necessary to apply PSAK 45 and Human Resources (HR) according to their competencies to be able to produce quality financial reports. The research methodnused is descriptivenanalytical method. The unitnof analysis for thisnresearch is the treasurer of TK / BA Muhammadiyah in Ponorogo Regency. The datanused are primaryndata. The sampling technique used saturated sampling. Thenstatistical analysist.used is multiple nregressiontanalysis. The results of this studynare: first, the implementation of PSAK 45 has a positive effectnon the qualitynof Aisyiyah's Kindergarten / BA Financial Report. Second, HR competencies have a positive effect on the quality of financial reports of TK / BA Aisyiyah and third, the implementation of PSAK 45 and HR competencies simultaneously have a positiveneffect on the qualitynof financialnreports.

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