scholarly journals Financial Report of Zakat Institutions: Guidelines and Accounting Standard

2022 ◽  
Vol 12 (1) ◽  
Author(s):  
Nur Afiqah Bakri ◽  
Wan Anisah Endut ◽  
Suraya Ismail ◽  
Roshaiza Taha
Keyword(s):  
Accounting Standard ◽  
Financial Report

PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT. ARINA KARYA SENTOSA NEUSU BANDA ACEH

2014 ◽  
Vol 1 (1) ◽  
Author(s):  
Aliamin
Keyword(s):  
Financial Accounting ◽  
Accounting Standard ◽  
Financial Report ◽  
Manual Method ◽  
Know How ◽  
Audit Review ◽  
Qualitative Descriptive ◽  
The Right ◽  
Banda Aceh

 The aim of this research was to know how the fix assets record in PT. Arina Karya Sentosa (subject of research), what is the assets recorded as of Indonesian Accounting Standard (Standar Akuntansi Keuangan/SAK).The method to use of this research was qualitative descriptive, the operating of this method are  to compare both the theoretical with  PT Arina Karya Sentosa recorded to fix assets, and recently the researcher make decisions and recommendation to improve the fix assets recording system.The result of this research were to find PT. Arina Karya Sentosa Banda Aceh classified fix assets to; buildings, project equipments, office equipments, vehicles. The depreciation method to measure the right value of all assets was manual method that they use to measure their assets, did not use method recommendation from Indonesian Accounting Standard.Even thought, PT. Arina Karya Sentosa was recording and prepare the  fix assets as of Indonesian Financial Accounting Standard in financial report, except the depreciation method but in audit review by independent auditor these was no problem. Key words:  fix assets recording, fix assets method, fix asset prepare in financial report.

scholarly journals Implementation of Accounting Standard on Small and Medium-Sized Entities (SMEs)

2016 ◽  
Vol 4 (4) ◽  
pp. 68-78
Author(s):  
Hendrian Hendrian ◽  
Rini Dwiyani Hadiwidjaja
Keyword(s):  
Economic Growth ◽  
Accounting Standards ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting Standard ◽  
Financial Report ◽  
Business Units ◽  
The Subject ◽  
Private Entity

Objective - Small- and medium-sized entities (SMEs) have an important role in economic growth. SMEs are a key source of employment and economic growth in Indonesia. Unfortunately, the growth of SMEs is not accompanied by the implementation of accounting and reporting, in accordance with applicable of Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP). SAK-ETAP is a self-contained of accounting standard for many transactions and events that a small or medium-sized entity or a private entity that is not publicly accountable may face. This research aims to analyse the implementation of Indonesian Accounting Standard for Non-Publicly-Accountable Entities on SMEs. Methodology/Technique - This research was conducted with the approach of surveys and field observations. The collection of data through surveys using questionnaires, direct observation and interviews according to respondents' experiences. Unit of analysis in this study is organizational or business unit. Its mean, that this study uses the organization as the subject to conclude the process of identification, implementation and evaluation Indonesian Accounting Standards for Non-Publicly-Accountable Entities or SMEs. Findings The results of this study showed that only a small percentage of SMEs that have used SAK-ETAP as a guide in the preparation of the accounting and financial statements. This contrasts with the important role of SMEs in GDP of almost 58%. For that is very necessary the role of related institutions in supporting the development of SMEs in Indonesia, particularly in the financial statements standard. The majority of SMEs just recording to identify the transaction and recording the amount of revenue. Primary problem faced was the lack of their knowledge of SAK-ETAP and the competence of accounting staff were less. Novelty This financial report is a major concern, as the financial statements providing financial information, financial performance, and cash flows of business units. If there are weaknesses in recording in the financial statements of SMEs it becomes a challenge for an institution that is competent to fix it. Socialization and guidance of SAK-ETAP are needed and more intensive to SMEs in Indonesia. Type of Paper Empirical Keywords Accounting Standard, small- and medium-entities (SMEs), SAK-ETAP, Indonesia.

scholarly journals The Different Changes Of Value Relevance Of Earnings Between SOEs And NSOEs After Adoption Of IFRS: Evidence From China

2016 ◽  
Vol 32 (3) ◽  
pp. 765-776
Author(s):  
Wanli Li ◽  
Hong Guo
Keyword(s):  
Empirical Evidence ◽  
Value Relevance ◽  
Accounting Standards ◽  
The State ◽  
Accounting Standard ◽  
Accounting Earnings ◽  
Financial Report ◽  
Empirical Results ◽  
Mandatory Adoption

This article studies changes of value relevance of earnings after mandatory adoption of new CAS (the Chinese Accounting Standards) which is substantially convergent with IFRS (the International Financial Report Standards) in China’s listed enterprises. We extend the previous research by examining the different impact on value relevance of earnings between SOEs (the State-Owned Enterprises) and NSOEs (the Non-State-Owned Enterprises) after adoption of new CAS, which is based on the samples consisting of 836 companies listed on A-shares market of China. The empirical results show that the value-relevance of accounting earnings significantly increased after 2007, and represent that value relevance of earnings increased significantly in SOEs while there are no significant changes in NSOEs after adoption of the new CAS. Our research has implications for China’s Accounting Standard setters who desire to reach expected consequences of convergence with IFRS, and provide empirical evidence for adoption of IFRS in different countries which have both SOEs and NSOEs.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP RESTATEMENT LAPORAN KEUANGAN

2019 ◽  
Vol 24 (1) ◽  
pp. 76-88
Author(s):  
Sari Indah Oktanti Sembiring ◽  
Mega Metalia
Keyword(s):  
Corporate Governance ◽  
Error Correction ◽  
Audit Committee ◽  
Institutional Ownership ◽  
The Other ◽  
Managerial Ownership ◽  
Accounting Standard ◽  
Financial Report ◽  
Financial Restatement ◽  
Independent Variable

Using independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2015 until 2017, this research found that institutional ownership is significant but unaccordance with the analyzed hypothesis. And the other independent variable is not significant with financial restatement. This founding may happened because the sample used in this research was not separated between the restated company because of error correction and because of the changes in accounting method that happened because the changes in accounting standard.

scholarly journals PENERAPAN STANDARD AKUNTANSI INTERNASIONAL OLEH PERUSAHAAN PUBLIK DI INDONESIA

2008 ◽  
Vol 5 (3) ◽  
pp. 289
Author(s):  
Nang D. Gunawan ◽  
Heru Satyanugraha
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Listed Companies ◽  
The Other ◽  
Accounting Standard ◽  
Financial Report ◽  
Going Concern ◽  
Income Statement ◽  
Stock Information ◽  
International Accounting Standard

<p class="Style1"><strong><em>Adopting international accounting standard shall be beneficial to fins listed in </em></strong><strong><em>stock exchange. This research investigates the extent to which the disclosure require-</em></strong><strong><em>ment of Intemational Accounting StandardsliAS-1) for presentation of financial state-</em></strong><strong><em>ments are complied by the listed companies in Jakarta Stock Exchange. The financial </em></strong><strong><em>reports of 280 companies listed in Jakarta Stock Exchange were examined. The study </em></strong><strong><em>concludes that in general listed companies in Jakarta do not comply fully with lAS-1 </em></strong><strong><em>requirements. In items of "components of financial statements", "disclosure of income statement", 'timeliness", "comparability", "stock information" they do comply with the </em></strong><strong><em>international standard. For the other items, " compliance", "going concern", °divi-</em></strong><strong><em>dend", "description of reserves", "reclassification", they tend not to comply with the </em></strong><strong><em>requirements. The study found also there are differences of size of the companies </em></strong><strong><em>toward "timeliness' and "disclosure", differences of types of auditor on compliance to </em></strong><strong><em>"disclosure", and pmfitability of the companies on "going concern".</em></strong></p><strong><em>Key words : compliance, financial report, accounting standard, intemational, jakarta stock exchange,</em></strong>

scholarly journals Sumber Daya Manusia, Sistem Pengendalian Intern, Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan

1970 ◽  
Vol 3 (01) ◽  
pp. 84-94
Author(s):  
Anita Mega Lestari ◽  
Amilin Amilin
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Survey Methods ◽  
Accounting Standard ◽  
Financial Report ◽  
National Education ◽  
Government Accounting ◽  
Internal Control System

A B S T R A C T This research aims to know influence of the human resource, internal control system and government accounting standard against the quality of financial report Information of the Ministry of National Education. Research is using survey methods. Respondents are budget planner, budget manager, financial report maker and internal control unit at the Ministry of National Education as many as 779 people, with sample 88 respondent. hypotheses testing use multiple linear regression. The result is human resources has positive and significant effect towards the quality of financial report, internal control system has positive but not significant effect toward the quality of financial report, government accounting standard has positive and significant effect toward the quality of financial report, of the Ministry of National Education. This also shows that there are synergies between human resources, internal control system, and government accounting standard to achieve the expected quality of financial report information of the Ministry of National Education. A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh sumber daya manusia, sistem pengendalian internal dan standar akuntansi pemerintah terhadap kualitas Informasi laporan keuangan Kementerian Pendidikan Nasional. Penelitian ini menggunakan metode survei. Responden anggaran perencana, manajer anggaran, pembuat laporan keuangan dan unit kontrol internal Kementerian Pendidikan Nasional sebanyak 88 sampel pengujian responden. Pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa sumber daya manusia memiliki pengaruh positif terhadap kualitas laporan keuangan, sistem pengendalian intern berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan, standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan di Departemen Pendidikan Nasional. Hasil penelitian juga menunjukkan adanya sinergi antara sumber daya manusia, sistem pengendalian internal, dan standar akuntansi pemerintah untuk mencapai kualitas yang diharapkan dari laporan informasi keuangan dari Departemen Pendidikan Nasional. JEL Classification: H53

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Papua)

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Vania Annissa Holle ◽  
Agustinus Salle ◽  
Mariolin Sanggenafa
Keyword(s):  
Control System ◽  
Internal Control ◽  
Work Motivation ◽  
Financial Statements ◽  
Accounting Standard ◽  
Financial Report ◽  
Analysis Technique ◽  
Internal Control System ◽  
Report Data

This research aims to analyze the influence of accrual-based accounting standard, internal control system, and motivation of work on the quality of financial statements. The population were in 34 departments in Papua Province. The samples of this study were 65 people. The research method was used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who participating in making financial report. Data collection was done by distributing questionnaires directly to each departments in Province of Papua. The analysis technique was used multiple linear regression. This study concludes that accrual-based accounting standard, internal control system, and work motivation have positive and significant effect on the quality of financial statements

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 ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI SULAWESI UTARA

2015 ◽  
Vol 4 (2) ◽  
pp. 14
Author(s):  
Anggi Kartika Kumaat ◽  
Jenny Morasa ◽  
Meily Y. B. Kalalo
Keyword(s):  
Financial Management ◽  
Qualitative Method ◽  
Government Regulation ◽  
Accounting Standards ◽  
Balance Budget ◽  
Accounting Standard ◽  
Financial Report ◽  
Governmental Accounting ◽  
North Sulawesi ◽  
A Company

Financial recording and reporting are very important in a company. SKPD is works unit of the region government in the capacity of budged user/commodity user. Each and every region work unit provide information about financial recording and reporting. In this study the object taken at Department of Marine and Fishery of North Sulawesi Province.  This study aims to show how financial recording and reporting appropriate with government regulation number 71 yaer  2010 cornerning governmental accounting standard ang internal affairs minister regulation number 57 year 2007 concerning regional financial management and to identify constraint which is faced by department of marine and fishery of north Sulawesi province. The research method used is qualitative method by collecting financial report, general overview of the company, and analyze financial recording and reporting. The results showed that the financial recording and reporting the Department of Marine and Fishery of North Sulawesi Province is not in accordance with the regulation No. 71 year 2010 concerning Governmental Accounting Standards for the presentation are not included Cash Flow Statement, Statement of Changes Equity, Statement of Changes in Balance Budget Surplus, and operational reports.

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