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

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

Village Financial Accountability Report Assessment Presentation based on Government Accounting Principles

Village financial management includes all activities, including planning, implementation, administration, and village financial accountability. Village finances are managed based on transparent, accountable, participatory principles and are carried out in an orderly and disciplined budget. The purpose of this study is to evaluate the presentation of the financial statements of the Padang Loang Village government, Chinese District, whether it is following the government accounting standards mandated by the Indonesian government. This study uses a descriptive qualitative research approach, where the Village Financial Accountability Report (LPJ) is the main object of the study. The informants were the Village Head, Village Secretary, Village Treasurer, and all government staffs in Padang Loang Village, Cina District, Bone Regency, South Sulawesi Province. Data sources consisted of primary data and secondary data, namely interviews and field observations, and available documents sourced from the village government office under study. Simultaneously, the research stage is carried out through data collection, data processing, data presentation, and concluding. The study results indicate that the evaluation of the production of financial accountability reports in the village of Padang Loang is quite good and following the accounting standards recommended by the government. Besides, the accountability reporting procedure carried out by the Padang Loang Village government, either the village treasurer to the Village Head or from the Village Head to the District Government (Camat) and Regency Government (Bupati), is considered fair enough, transparent, and accountable.

Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi, Dan Pengawasan Terhadap Pengelolaan Keuangan Daerah (Studi Kajian Pada Pemerintah Kabupaten Labuhanbatu Pusat)

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management.

Financial Accountability Dimensions Of Islamic Values At Al Washliyah Higher SCHO

The problem behind this research is that ideally the financial accountability of Islamic organizations including educational institutions must uphold Islamic values. But in reality, there are still many Islamic educational institutions that have not made Islamic values ​​the basis for managing the financial system. Al Jam'iyatul Washliyah as a community organization based on Islamic teachings manages several universities, where financial management and accountability are required to be based on Islamic values. The formulation of this research is how financial accountability has the dimensions of Islamic values ​​at Al Washliyah College in North Sumatra. This research is a qualitative research with a phenomenological approach, while the paradigm used is an interpretive paradigm. Data collection methods are interviews, observation and documentation. The data sources of this research are primary and secondary data sources. Primary data were obtained directly from the results of interviews with all informants, namely the vice chancellor II/vice chair II for finance at each Al Washliyah university in North Sumatra. Data analysis techniques are data collection, data reduction and drawing conclusions. Techniques to guarantee data validity are credibility, transferability, dependability, and confirmability testing. The results of this study concluded that Islamic values ​​on financial accountability at Al Washliyah College are the value of siddiq, the value of tabligh, the value of trust, the value of fatah, the value of sincerity and the value of deliberation which are used as the basis for carrying out financial management at the Al Washliyah College of North Sumatra.

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

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

Contribution of Satellite Campuses Financial Accountability and Resource Allocation on Financial Sustainability of Public Universities in Kenya

This study sought to determine the contributions of satellite campuses on financial sustainability of public universities in Kenya. The specific objectives will be to examine how financial accountability and effective management contribute to financial sustainability of public universities in Kenya. The study adopted descriptive survey research design. The target population was 176 selected staff of public universities in Kenya of which all of them were used in the study. The study adopted both descriptive analysis and for inferential statistical analysis data was cleaned coded and correlation analyses done the findings were financial accountability was positively correlated and significant p< 0.0. For regression also financial accountability as well as resource allocation and effective management had a positive relationship with financial sustainability. R squared was 0.731 therefore financial accountability and resource allocation explained 73.1% of variance in financial sustainability. Moderation was established using hierarchical regression, when the interaction terms of the moderator were added the value of R squared changed from 73.1% to 79.4% thus effective management and leadership had moderating effects on the relationship between financial sustainability and contribution of satellite campuses.Thus universities should mobilize resources from development partners and focus on recovering full economic costs and investing in its infrastructure including human, intellectual and physical adequately to maintain future productive capacity to deliver its strategic plan and serve its customers.

Assessment of County Internal Control System on Financial Accountability in Tana River County, Kenya

The public management of funds in Tana River County has been ineffectual and the report of the auditor general has reported massive squandering of the public resources. The poor financial accountability formed the rationale of conducting the study to assess how the county's internal control system influences financial accountability in Tana River County. The study was based on four theories, namely agency cost theory, classical management theory, stewardship theory and information systems success theory. The study employed a mixed methodology and specifically a convergent parallel mixed-methods perspective. The study adopted the descriptive research design. The targeted population for the study was 324 employees in Tana River County. A stratified sampling technique was used to get the sample size of 200 respondents. The data collection instruments comprised of questionnaires and interview guides. The results of the study indicated that monitoring systems, information and communication systems, risk management systems and internal audits explain 67.4% of the variations in financial accountability. The regression results showed that risk management system is positively and significantly related to financial accountability (β=.287 p=0.000). Moreover, it was found that internal audits and financial accountability are positively and significantly related (β=.406 p=0.000). Likewise, the study found that information and communication systems and financial accountability is positively and significantly related (β=.25 p=0.000). The study also found a positive and significant relationship between monitoring and financial accountability in Tana River County. (β=.144 p=0.000). Moreover, it was revealed there is a moderating effect of government policy and regulations on the relationship between internal control systems and financial accountability in Tana River County since the coefficient of determination (R squared) increased to 73.9%. The study recommended that counties need to develop a risk management system to spur efficiency and transparency. There should be an effective management system that could evaluate risks in advance to enables counties to maintain those risks within controlled levels. The internal auditor need to be monitored regularly to minimize the chances of presenting reports with mistakes and exaggerations. There is the need to have internal reviews of revenue targets during the financial year. Moreover, it is recommended stringent measures should be taken against the county employees found with corruption cases. Keywords: Risk management system, internal audit, information and communication systems, monitoring systems, government policy and regulations, financial accountability, Tana River County, Kenya