scholarly journals ANALISIS FAKTOR YANG BERPENGARUH TERHADAP PENGUNGKAPAN LAPORAN PERUSAHAAN YANG BERBASIS DARING ATAU WEB PADA PT. JASA MARGA KUALANAMU TOL

2021 ◽  
Vol 1 (1) ◽  
pp. 30-36
Author(s):  
Nur Asmalia ◽  
Aried Sumekar
Keyword(s):  
Financial Reporting ◽  
Financial Sector ◽  
Data Sources ◽  
The Internet ◽  
Efficient Manner ◽  
Financial Reports ◽  
Financial Report ◽  
The Media ◽  
A Company ◽  
Web Media

Preparation of financial reports using this online or web method aims to make iteasier for employees to make financial reports using the Internet or web media. Theinternet is widely used by various groups of people to facilitate a job, be it a job inthe financial or non-financial fields. The internet also helps to disseminateinformation and communication of a company, especially in the financial sector, sothat outside investors can find out about the company's financial developments inan effective and efficient manner. The media for delivering this information isknown as IFR (Internet Financial Reporting). The method in preparing thesefinancial statements is the method of profitability, leverage, and liquidity. This datacollection method is by doing a 7-day risert at the company PT. JasamargaKualanamu Tol as well as data sources from libraries and employees at thecompany through interviews. This online financial report preparation can be saidto be successful if the investors out there are enthusiastic about the company'sfinancial statements.

scholarly journals Penerapan Zahir Accounting Versi 5.1 Dalam Penyusunan Laporan Keuangan Pada PT. Citarum Borneo Quantum

2019 ◽  
Vol 6 (1) ◽  
pp. 29-38
Author(s):  
Dian Indah Sari
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Report ◽  
History Of ◽  
Individual Entity ◽  
Observation Method ◽  
Financial Transactions ◽  
A Company ◽  
Computerized System

Abstract – Manually accounting processing has more risks than using a computerized system, because accounting requires a confidential database so all existing transactions are related to the finances of a company or individual entity. For example, in the simplest case, which is journal entry, it often occurs double input with the same number or voucher code for different transactions. This has an impact on the normal balance and financial statements that will be made. In order to collect data to fulfill the preparation of this application program, the authors conducted several ways, namely: Observation Method, This method is done by the author is to directly visit the location of the company and collect accounting transaction evidence and observe the process that has been running, so that the author can apply it to Zahir Accounting. Interview, the author conducted interviews with employees of PT. Citarum Borneo Quantum to obtain information on the history of the company, the process of recording accounting transactions from capital, sales, purchases, and financial statements. Library Study Method, carried out by reading books related to accounting transactions and related to the material of Programming Using Zahir Accounting Version 5.1. Based on the results of the discussion it can be concluded as follows: Application of Zahir Accounting Version 5.1 in preparing financial statements will produce computerized financial reports. The company was greatly helped by the application of Zahir Accounting Version 5.1 because it recorded financial transactions and financial reporting quickly, accurately and efficiently.Keywords: Zahir, Accounting, Financial Report

scholarly journals The Influence of MYOB Accounting Software on the Performance of Company Financial Report

2021 ◽  
Vol 1 (1) ◽  
pp. 75-84
Author(s):  
Emil Salim ◽  
Zefriyenni ◽  
Hanna Pratiwi ◽  
Fitri Yeni ◽  
Zerni Melmusi
Keyword(s):  
Financial Reporting ◽  
Integrated System ◽  
Financial Statement ◽  
Business World ◽  
Financial Report ◽  
Technology System ◽  
Performance Reporting ◽  
Doing Business ◽  
Accounting Software ◽  
A Company

In the last two decades, the necessity of information management and technology system has been proven as a very crucial need for many enterprises or companies. The use of computers in the office automation and integrated system is a must for companies to establish themselves in the business world. One of the basic management information systems that are crucial in the accounting program is the use of doing business transactions are considered able to simplify and streamline the fundamental needs for running a business, such as marketing and operations is also a financial statement of a company. This study aims to measure the extent of the influence of the use of accounting software on performance reporting on financial companies, one of which is using MYOB accounting software in assisting the settlement of financial reporting in a company.

scholarly journals Workshop Pembuatan Laporan Keuangan Dasar Organisasi Nirlaba untuk Santri Lembaga Kesejahteraan Sosial Anak (LKSA) Nurul Iman

2021 ◽  
Vol 2 (2) ◽  
pp. 108-116
Author(s):  
Dede Mustomi ◽  
Asep Dony Suhendra ◽  
Khoirul Ulum ◽  
Maria Lapriska Dian Ela Revita
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Positive Impact ◽  
Main Theme ◽  
Study Program ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Non Profit Organizations ◽  
Welfare Institution

ABSTRACT Financial reports for an organization are very fundamental. This is a form of transparency for the finances of an organization, especially for non-profit organizations such as the Child Social Welfare Institution (LKSA Nurul Iman) which is a community service partner this time. We from the Business Administration Study Program, Faculty of Economics and Business, Bina Sarana Informatika University held a community service with the main theme being a Workshop on Making Basic Financial Reports for Non-Profit Organizations for Students of the Child Welfare Institution (LKSA Nurul Iman). The main problem why we raised this theme is because LKSA Nurul Iman touches more on programs that are religious in nature, even though the challenges ahead are more difficult and global so that teenagers who are currently studying must be given general knowledge, one of which is understanding financial reporting. Departing from these problems, we provide a solution in the form of a financial report preparation workshop, where we will describe the steps for making financial reports that are easily understood by their age. The method we use in community service this time is in the form of a workshop by providing examples of how to make basic financial reports and immediately put them into practice so that participants can absorb the material provided. The implementation of community service this time is still online using the Zoom application. The use of the Zoom application is due to the pandemic that has not ended and is still PPKM level 2. The output achieved in this community service is in the form of a Press Release which will be published in online media. Hopefully this activity will have a positive impact where the skills gained can be used in the future for the benefit of the Foundation and become provisions when they apply for jobs or establish an organization.

scholarly journals ANALISA PERBANDINGAN LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI SAWIT GUNUNG SANGKUR KECAMATAN KINALI KABUPATEN PASAMAN BARAT

2019 ◽  
Vol 4 (2) ◽  
pp. 86-95
Author(s):  
Mardahleni Mardahleni ◽  
Nur Hamzah
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Analysis Data ◽  
The Other ◽  
Data Sources ◽  
Ratio Analysis ◽  
Financial Report ◽  
Financial Position ◽  
Quantitative Descriptive ◽  
A Company

The financial report is the most information kursial to control a company. Analysis of the financial statements can provide information about the financial performance of a company or the other organization like Cooperative. The research carried out at the Koperasi Sawit Gunung Sangkur Kinali Kabupaen Pasaman Barat. The purpose of this study is to analyze financial performance in order to determine the development of the financial position at the Koperasi Gunung Sangkur in 2011 to 2014 period on liquidity, solvability and profitability ratio. Methodology of data analysis in this research is quantitative descriptive based on ratio analysis. Data sources are from the financial statements and the other document. The results showed that the financial performance of Koperasi Gunung Sangkur based on liquidity, solvability and profitability ratio are fluctuate from the year to year. Keywords: financial performance, liquidity ratio, solvability ratio and profitability ratio

scholarly journals Peningkatan Kapasitas Pelaporan Keuangan Bumdesa Gesang Sejahtera Desa Gesang Kecamatan Tempeh Kabupaten Lumajang

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Moh. Hudi Setyobakti
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Financial Statement ◽  
Financial Reports ◽  
Transportation Services ◽  
Financial Report ◽  
Management Capability ◽  
Village Government ◽  
Financial Administration ◽  
The Village

Business Unit of Village Unit or Bumdesa is mandate of Law no. 6 Year 2014 on the Village. The establishment of BUMDesa is an effort to accommodate all activities in the field of economy and / or public services managed by the village and / or inter-village cooperation. The regulation on BUMDesa is regulated through Village Regulations. Bumdesa Gesang Sejahtera was established in 2017, with a legal umbrella of village law. The effort developed by Bumdesa is based on the potential of agriculture and other sectors that have become embryos before. Businesses managed by Bumdesa include; (1) agriculture with organic rice production and fertilizer business, organic agricultural medicine, (2) waste transportation services, (3) HIPPA water service. The problem faced by Bumdesa Gesang Sejahtera as a partner is not yet optimal financial management Bumdesa, which consists of planning, implementation, administration and financial accountability. The pressing issue is financial administration, where Bumdesa has not been able to present financial reports and report to the Village Government. Devotion is done, is training and mentoring activities on (1) standardization of financial format, (2) process of preparation of financial statement, (3) OJT prepare financial report. The output of this devotion is the management capability for the operational operators in the process of administration and financial reporting Bumdesa covers the aspects of cognitive, psychomotor and affective.

scholarly journals Historical Account of Key Words in Non-Financial Report Titles (A review of FT 500 corporations from 1989 to 2007)

2010 ◽  
Vol 4 (2) ◽  
pp. 136 ◽  
Author(s):  
Caroline D Ditlev-Simonsen
Keyword(s):  
Key Words ◽  
Financial Reporting ◽  
Historical Account ◽  
Financial Reports ◽  
Financial Report ◽  
History Of ◽  
Alternative Theories

This paper investigates the history of, and trends in, non-financial reporting, based on title analysis. The database consists of the titles of non-financial reports issued by FT 500 corporations from 1989 to 2007. The frequency and development of the three key words environment, <br />sustainability and responsibility (coded as “environment”, “sustainab” and<br />“responsib” to catch relevant versions) are investigated.  The key words were initially applied by a few companies, and then grew in popularity. While “sustainab” and “responsib” are still growing in popularity, “environment” grew, peaked around 2002 and then reduced in frequency as a term in the titles. Based on business theories, the paper discusses alternative explanations for why corporations introduced the new key words in their non-financial reports. Whereas issuing non-financial reports can be understood from a legitimacy perspective, the introduction of new key words in the titles can be explained by a multitude of alternative theories. <br /><br />

scholarly journals The Strange Case of Inventories In Italy. For The Tax Authorities, The Final Inventories of One Year Are The Opening Inventories of The Following Year. Still, The Opening Inventories of One Year Are Not The Final Inventories of The Previous Year. Mystery.......

2021 ◽  
Vol 04 (07) ◽  
Author(s):  
Maria Silvia Avi ◽  
Keyword(s):  
Financial Reporting ◽  
Basic Principles ◽  
Business Economics ◽  
Financial Reports ◽  
Financial Report ◽  
Opposite Case ◽  
The Past ◽  
Court Of Justice ◽  
The Supreme Court ◽  
One Year

The principle of continuity in financial reporting is a fundamental element in the preparation of financial reporting. The final amounts of a financial report are, by definition, the opening amounts of the following year. Of course, the reverse is also true. The opening values of one year represent the closing values of the previous year. In Italy, this principle is only half applied in taxation. It applies to the future (i.e. the following year) but does not apply to the past (i.e. the previous year). Of particular interest is the position of the Italian Court of Cassation, i.e. the highest court of justice, which applies this principle of "lame continuity" in its judgments. Despite the astonishment of scholars, the Court of Cassation continues to consider that the final inventories of one year represent the initial inventories of the following year but does not accept as an obligation the opposite case. Only time will tell if it will resolve this dispute between the Supreme Court and the basic principles of business economics regarding financial reports.

Challenges to the Users of Financial Reports Constructed Using Multiple Measurement Bases: A Review of the IASB’s Conceptual Framework for Financial Reporting

2017 ◽  
Vol 7 (2) ◽  
pp. 172
Author(s):  
Mohammed Riaz Azam
Keyword(s):  
Financial Performance ◽  
Conceptual Framework ◽  
Financial Reporting ◽  
Financial Reports ◽  
Multiple Measurement ◽  
Financial Report ◽  
Eclectic Approach ◽  
High Degree ◽  
Measurement Base ◽  
Measurement Bases

The IASB’s conceptual framework for financial reporting identifies multiple measurement bases and concludes that an entity may employ more than one measurement base in constructing the financial reports. The framework further clarify situations as to how the preparers will proceed in constructing the entity’s financial report where the preparers are satisfied that a piece of information is relevant to the users of financial reports, but is subject to a high degree of measurement uncertainty. The purpose of this paper is to critically evaluate the choice of multiple measurement bases in the conceptual framework and highlight the challenges posed to a user of financial reports who seeks to obtain insights into an entity’s financial performance and position through reading reports constructed using an eclectic approach to measurement.

scholarly journals EVALUASI PENYAJIAN LAPORAN KEUANGAN DINAS PEKERJAAN UMUM KOTA BITUNG BERDASARKAN PENERAPAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Frenly Rombebunga ◽  
David P. E. Saerang ◽  
Novi Swandari Budiarso
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Study Data ◽  
Public Works ◽  
Accounting Standard ◽  
Financial Reports ◽  
Financial Report ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Analysis Technique

The purpose of this study is to determine whether the presentation of financial reports Municipal Public Works Bitung has been in accordance with Governmental Accounting Standard PP. 71 Year 2010. Type of research conducted is a case study. Data were obtained by interview, observation and documentation. The data taken is the history and development of agencies, agency goals, organizational structure of agencies, geographic conditions and boundaries, vision and mission of the institution, as well as Financial Reports Public Works Department of Bitung City. The analysis technique used is descriptive explorative analysis technique. The steps used in this study is to collect the required data, and then compare the financial report of Bitung City Public Works Department with the financial statements in accordance with the presentation of financial statements based on Governmental Accounting Standard PP. 71 Year 2010. The results showed that the Public Works Department of Bitung City has applied Standa r Accounting Government PP. 71 Year 2010, although not yet optimal, because there are some points that are still incomplete in financial reporting such as Balance Over Change Budget Report (SAL). From twenty-three paragraphs regulating the financial report of Bitung City Public Works Department there are twenty paragas that have been in accordance with Governmental Accounting Standard PP. 71 of 2010. Three paragraphs that have not been applied are included in the Budget Breakdown of More Budget Changes (SAL) report.Keywords: Government Accounting Standards, Department of Public Works, Financial Statements

scholarly journals Are Non-Financial (CSR) Reports Trustworthy? A Study of The Extent to Which Non-Financial Reports Reflect the Media’ Perception of The Company’s Behaviour

2014 ◽  
Vol 8 (2) ◽  
pp. 116 ◽  
Author(s):  
Caroline D Ditlev-Simonsen
Keyword(s):  
Child Labor ◽  
Financial Reporting ◽  
Response Strategy ◽  
Social Responsiveness ◽  
Response Model ◽  
Financial Reports ◽  
Media Criticism ◽  
Wilson Model ◽  
Irresponsible Behavior ◽  
The Media

This study examines the strategies companies have adopted in their CSR or non-financial reporting when responding to media criticism related to poor CSR performance.  Seven companies operation internationally and which have been criticized for irresponsible behavior (like environmental spills, child labor, poor working conditions, corruption, etc.) are identified. The Wilson response model, "Philosophy of Social Responsiveness," which suggests four distinct corporate responses to criticism (Reaction, Defense, Accommodation and Proaction), is applied. These four responses occupy a continuum with ‘low response’ on one end and ‘encompassing response’ on the other end. The findings reveal that, in contrast to the Wilson model, which proposes various degrees of response engagement, companies adopted an either/or response strategy (0-1). They either ignore the criticism (0) or, if they recognize the criticism (1), they respond in all four of the categories suggested by Wilson. Six of the companies chose the 1 approach. The remaining company chose the 0 response; ignoring the criticism. The 0 response strategy is not presented as an option in the Wilson model, but it is clearly an alternative that companies can take into consideration when evaluating and choosing strategies for non-financial reporting.

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