ANALISIS LAPORAN  KEUANGAN BANK SYARI’AH TERHADAP KEPUTUSAN NASABAH MEMILIH BANK

Financial statements describe the financial condition and results of operations of a company or institution at a certain time or for a certain period of time. The types of financial statements commonly known are: balance sheet or income statement, or business results, cash flow statement, statement of changes in financial position. There are many errors and a lack of media information for analysts on financial reports so that financial reporting data can be manipulated and harm customers or consumers. This type of research is field research using a quantitative descriptive approach. From the research results, it can be seen that the consumer's decision to choose a bank in the high category is 3 people (11.11%) with a value of 52.12 and above. The sample that got the moderate category was 18 people (66.67%), namely the value ranged from 48.1 to 52.12 and the sample that got the low category was 6 people (22.22%), namely a value of 48.1 and below. So thus it can be concluded that the consumer's decision to choose a bank seen from its financial statements can be categorized as moderate.

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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

eBA Journal: Journal Economics, Bussines and Accounting ◽

10.32492/eba.v5i2.847 ◽

2019 ◽

Vol 5 (2) ◽

pp. 75-88

Author(s):

M. Shobihin ◽

Sayekti Suindyah Dwiningwarni ◽

Supriadi Supriadi

Keyword(s):

Financial Performance ◽

Good Condition ◽

Balance Sheet ◽

Financial Statements ◽

Ratio Analysis ◽

Business Decisions ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Income Statement ◽

Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

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Die staat van toegevoegde waarde as komponent van finansiele verslaggewing in die RSA

South African Journal of Business Management ◽

10.4102/sajbm.v22i3.899 ◽

1991 ◽

Vol 22 (3) ◽

pp. 53-62

Author(s):

A. P. Du Plessis ◽

D. S. Joubert

Keyword(s):

South African ◽

Financial Reporting ◽

Value Added ◽

Financial Statements ◽

Financial Information ◽

Financial Reports ◽

A Value ◽

Information Contents

The value added statement as component of financial reporting in the RSA The value added statement was developed due to a need for more understandable financial information for the uninformed user of financial statements. Although not required by the Companies Act, since 1977 numerous South African companies have included a value added statement in their financial reports. The question can, however, be asked whether the inclusion of a statement of value added in financial reports will not put financial information at the disposal of a larger group of existing and potential users of financial statements. In such a case the inclusion of the statement should be made compulsory and the contents be standardized. During a study of the reasons for the publication and the presentation of the information of this statement by South African companies, it was found that companies probably publish this statement for the annual competitions for financial statements. The information contents of the statement is therefore disregarded.

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ANALISIS TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA EMKM CV. M’ARS STUDIO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.14.3.25982.2019 ◽

2019 ◽

Vol 14 (3) ◽

Author(s):

Christian Jhon Mamengko ◽

David Paul Elia Saerang ◽

Lidia M. Mawikere

Keyword(s):

Financial Reporting ◽

Small And Medium Enterprises ◽

Balance Sheet ◽

Secondary Data ◽

Financial Statements ◽

Primary Data ◽

Reporting Practices ◽

Financial Position ◽

Income Statement ◽

Documentary Studies

One indicator that can be done to support the development of an increase in the national economy is through the Micro, Small and Medium Enterprises (EMKM). This study aims to find out about the implementation of financial reporting practices at CV. M’ars Studio, know the statement of financial position at the end of the period (balance sheet), find out the income statement during the period, knowing notes to financial statements during the period, based on EMKM SAK ETAP. The object of the research is the implementation of the EMKM Financial Accounting Standards CV. M’ars Studio. This type of research is qualitative and uses descriptive qualitative methods used in this study are primary data which is data obtained through interviews conducted by researchers on owners and administrators and through direct observation on CV. M’ars Studio besides that, secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. Secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. The results of this study indicate that there are several EMKM IFRS elements that have not been implemented by CV. M’ars Studio. Statement of financial position at the end of the period (balance sheet), which is still simple so the implementation is quite good, the income statement is almost in line with the standard so that the implementation made is good, and notes to financial statements at CV. M’ars Studio have not been implemented. There are major obstacles faced in implementing SAK EMKM, namely the lack of information to the entity regarding IFRDs that apply specifically to MSMEs.

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A New Approach for Proper Reporting of Pension Benefit Obligations in the Financial Statements of “Old Funds” for Professionals

International Business Research ◽

10.5539/ibr.v13n8p117 ◽

2020 ◽

Vol 13 (8) ◽

pp. 117

Author(s):

Carla Morrone ◽

Maria Teresa Bianchi ◽

Anna Attias

Keyword(s):

Financial Reporting ◽

Balance Sheet ◽

Financial Statements ◽

Pension Benefit ◽

New Approach ◽

Income Statement ◽

Pension Liabilities

In this paper, we focus on the disclosure of pension liabilities for entities referred to in Italian Legislative Decree 30 June 1994 no. 509 (also called “old funds” for professionals), which is crucial for a suitable communication. After illustrating the limits of current statutory financial statements’ in relation to the information they provide on pension benefit obligations, we propose three potential solutions to bridge the gap. Each of these proposals helps ensure the completeness and clarity of financial reporting and improves upon the informational capacity and quality of disclosure. In our opinion, one of these approaches, in particular, would be preferred because of its ease of adoption. Indeed, the disclosure in the explanatory notes allows for the quantification of pension benefit obligations, and hence a more proper evaluation of entities in the medium/long- term, with no impact on annual economic-financial results as reported in the balance sheet and the income statement.

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

Darden Business Publishing Cases ◽

10.1108/case.darden.2016.000157 ◽

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.

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FINANCIAL REPORTING IN 1920: THE CASE OF INDUSTRIAL COMPANIES

Accounting Historians Journal ◽

10.2308/0148-4184.37.1.53 ◽

2010 ◽

Vol 37 (1) ◽

pp. 53-90 ◽

Cited By ~ 1

Author(s):

Jeffrey J. Archambault ◽

Marie E. Archambault

Keyword(s):

Corporate Governance ◽

Financial Reporting ◽

Balance Sheet ◽

Financial Statements ◽

Economic Factors ◽

Amount Of Information ◽

Industrial Companies ◽

Income Statement ◽

Significant Factors

This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the amount of disclosure within the statement to report). All factors are shown to influence significantly the decision to report both a balance sheet and an income statement and the amount of information to report in a balance sheet. The decision regarding the amount of information to report in an income statement is only influenced by corporate-governance and operating factors.

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ANALISIS PENYAJIAN LAPORAN KEUANGAN KOPERASI SIMPAN PINJAM GLOBAL MANDIRI BERDASARKAN PSAK ETAP DESA BEO KABUPATEN TALAUD

Jurnal Akuntansi Manado (JAIM) ◽

10.53682/jaim.v2i1.529 ◽

2021 ◽

pp. 105-117

Author(s):

Jelwin Laliwu ◽

Tinneke Evie Meggy Sumual ◽

Linda. A. O Tanor

Keyword(s):

Balance Sheet ◽

Financial Statements ◽

Financial Reports ◽

Financial Condition ◽

Savings And Loan

Penelitian ini bertujuan untuk mengetahui apakah laporan keuangan Koperasi Simpan Pinjam Global Mandiri telah sesuai dengan PSAK ETAP. Penelitian ini memiliki sebuah informasi mengenai bagaimana kondisi keuangan pada perusahaan, dan memiliki suatu tujuan yaitu untuk membantu pengguna dalam membuat sebuat keputusan. Hasil Analisis data dan pembahasan menunjukam bahwa Koperasi Simpan Pinjam Global Mandiri belum sepenuhnya sesuai dengan PSAK ETAP, karena dari 6 Kategori yang terdiri dari Dasar pencatatan, Aset, Kewajiban, Ekuitas, Informasi yang disajikan, dan struktur terdapat 2 kategori yang tidak sesuai dengan ketentuan PSAK ETAP, yaitu tidak terdapatnya akun aset dan kewajiban pajak dan kesalahan dalam klasifikasi neraca. Kata kunci : Analisis Laporan Keuangan Koperasi Simpan Pinjam Global Mandiri berdasarkan PSAK ETAP Abstrack This study aims to determine whether the financial statements of the Global Mandiri Savings and Loan Cooperative are in accordance with PSAK ETAP.This report has information about how the company’s financial condition is, and has a purpose, namely to assist users in making decisions. From the results of the research conducted, it truns out that the financial statements of independent global savings and loan cooperatives are not in accordance with the ETAP PSAK, because of the 7 groups presented there are not according to the reasons for not having an asset and liability account, also because they made an error when making a balance sheet classification.This research was conducted by taking documentation,conducting an interview and observation. Keywords : Anslysis of the financial reports of independent global savings and loan cooperative based on Etap accounts

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IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019

Jurnal Ilmiah Akuntansi Rahmaniyah ◽

10.51877/jiar.v4i2.198 ◽

2021 ◽

Vol 4 (2) ◽

pp. 160

Author(s):

Bettynia Dwi Orparani ◽

Yumniati Agustina

Keyword(s):

Comparative Analysis ◽

Balance Sheet ◽

Financial Statements ◽

Financial Accounting ◽

Financial Reports ◽

Financial Position ◽

Income Statement ◽

Fixed Assets ◽

The Difference ◽

Descriptive Method

The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets

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PENERAPAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVA LANCAR PADA LAPORAN KEUANGAN KOPERASI PRIMA KARYA SEJAHTERA

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v2i01.3154 ◽

2017 ◽

Vol 2 (01) ◽

Author(s):

Sri Wahyu Ipahsari ◽

Achmad Maqsudi

Keyword(s):

Qualitative Research ◽

Cash Flow ◽

Descriptive Analysis ◽

Balance Sheet ◽

Accounting Standards ◽

Financial Statements ◽

Financial Statement ◽

Financial Reports ◽

Current Accounting ◽

Business Results

ABSTRACTThe financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP

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RANCANGAN PENERAPAN SAK EMKM DENGAN APLIKASI AKUNTANSI UKM PADA BODY GYM FITNESS CENTER MALANG

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v11i1.7072 ◽

2020 ◽

Vol 11 (1) ◽

pp. 17

Author(s):

Getar Dana Sentosa ◽

Zuraidah Zuraidah

Keyword(s):

Financial Reporting ◽

Research Method ◽

Balance Sheet ◽

Financial Statements ◽

The Body ◽

Research Subjects ◽

Accounting Standard ◽

Fitness Center ◽

Data Presentation ◽

Income Statement

SAK EMKM is the financial accounting standards for an entity that classified as MSMEs and to facilitate business owners to prepare financial statements. One of the MSMEs is the Body Gym Fitness Center located in Sawojajar of Malang City is still recording transactions in the form of daily reports and monthly reports. The solution that is expected in the preparation of financial statements is the existence of software that allows MSMEs owners to compile financial statements even if they do not understand accounting. The research method used is descriptive qualitative. The research site is the Body Gym Fitness Center addressed at H7/D27 Danau Jonge Street, Sawojajar, Malang. Research subjects are the manager and cashier of the fitness center. Observations, interviews, and documentations are used as data collection techniques. Data reduction, data presentation, and conclusion drawing are used as data analysis methods.The results of this research are: income statement and balance sheet statement. Notes on financial statements are still compiled in manual way. There are two obstacles faced by the Body Gym Fitness Center to compile the financial statements: a) lack of understanding on financial Reporting, b) the absence of human resources who able to compile financial statements according to SAK EMKM.

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