ANALISIS LAPORAN KEUANGAN

Financial statements are an important tool to obtain information regarding the financial position and results achieved by the company. Financial statements are one of the most important sources of information for making economic decisions. Financial statement analysis includes the application of tools and techniques to financial statements and financial data in order to obtain measures and relationships that are useful in the decision-making process.

ANALISIS VALUASI SAHAM BUMN MENGGUNAKAN METODE DIVIDEND DISCOUNTED MODEL DAN ECONOMIC VALUE ADDED

This research is aimed at analyzing the valuation of BUMN shares with the dividend discounted model and economic value added model. This study is also aimed to teach early or novice investors about financial statement analysis, which contains information about companies' finances and companies' actions in the following years. Financial statement analysis is not limited to the Price-to-Earnings Ratio (P/E Ratio) and Price-to-Book Value (PBV). There are various analyses that can be used, such as the dividend discounted model aiming to find the company's intrinsic value and economic value added aiming to find economic value that will benefit investors. For this research, the researchers need 12 state-owned-enterprises (SOEs) to be used as samples and secondary data. The data used for this research are financial statements (2015-2019 period) and dividends per share (2015-2019 period). The data used were obtained before the event of CoVID-19. The results show that from the dividend discounted model and economic value added, 7 out of 12 SOEs are undervalued and have economic value for investors.

Financial statement analysis: a review and current issues

PurposeThe literature on financial statement analysis attempts to improve fundamental analysis and to identify market inefficiencies with respect to financial statement information.Design/methodology/approachIn this paper, the author reviews the extant research on financial statement analysis.FindingsThe author then provides some preliminary evidence using Chinese data and offer suggestions for future research, with a focus on utilising unique features of the Chinese business environment as motivation.Originality/valueThe author notes that there has been no work that the author could locate specifically on Chinese FSA research. The unique business environment in China, relative to the US where the vast majority of this work has been conducted, should motivate any studies, especially given the author documents the robust finding in terms of the mean reversion in profitability.

Peningkatan Kemampuan Pelaporan dan Analisis Laporan Keuangan pada PT Jaya Persada Indonesia

This Community Service activity is being carried out in collaboration with PT Jaya Perdasa Indonesia (PT JPI), a property development and agency company. Despite the fact that it has been in operation since 2014, partners continue to do traditional financial statement (not yet using an integrated system). Furthermore, financial statement analysis is a critical component that cannot be separated from the business. This is because; financial statement analysis is used to describe a company's health as well as a foundation for making strategic business decisions. The implementation of Community Service activities is divided into three stages: preparation, online implementation, and activity evaluation. This training increases participants' understanding and knowledge of the importance of producing good financial reports using an integrated system, resulting in more comprehensive financial reports. Furthermore, this training improves participants' skills and expertise in reporting, analyzing, and interpreting the results of the company's financial statement analysis. Abstrak Kegiatan Pengabdian Masyarat ini bermitra dengan PT Jaya Perdasa Indonesia (PT JPI) yang bergerak dalam bidang pengembangan dan keagenan properti. Walapun sudah beroperasi sejak tahun 2014, mitra masih melakukan pembukuan laporan keuangan dengan cara yang konvensional (belum menggunakan suatu sistem yang terintegrasi). Selanjutnya analisis laporan keuangan merupakan elemen penting yang tidak bisa dipisahkan dari perusahaan. Hal ini disebabkan karena selain digunakan untuk mengetahui gambaran terhadap sehat-tidaknya suatu perusahaan, analisis laporan keuangan juga menjadi salah satu dasar untuk mengambil keputusan strategis pada bisnis. Pelaksanan kegiatan Pengabdian Masyarat dilakukan melalui tiga tahap yang meliputi tahap persiapan, pelaksanaan secara daring, dan tahap evaluasi kegiatan. Pelatihan ini menambah wawasan dan pengetahuan peserta terhadap pentingnya membuat laporan keuangan yang baik dengan suatu sistem yang sudah terintegrasi, sehingga laporan keuangan yang dibuat menjadi lebih komprehensif. Selain itu, pelatihan ini juga menambah keterampilan dan keahlian peserta dalam pelaporan, menganalisis dan menginterprestasi hasil analisis laporan keuangan perusahaan.

The saga of a Chinese company being listed on a US stock exchange – a global financial reporting case study

Research methodology We obtained information on China Gerui from secondary published sources, including annual reports downloaded from the Securities and Exchange Commission’s (SEC) EDGAR database, news sites and newspapers, the company’s website and journal articles. One of the authors visited the China Gerui plant in Henan, China. Case overview/synopsis China Gerui, a Chinese metal fabrication company, enjoyed exponential growth because of its location, product innovation and ability to move up the value chain. At the height of its success, the company listed on the Nasdaq and had plans to raise capital to fund ambitious expansion plans. Unfortunately, four years after listing on Nasdaq, the company received a letter from the listing qualifications department notifying China Gerui that they were not in compliance with Nasdaq’s filing requirements because it had not filed its Form 20-F. Now, the company had only five days to decide whether to request an appeal of the letter. Complexity academic level This case is best suited for higher-level undergraduate accounting and finance courses such as intermediate accounting, auditing, international accounting, financial statement analysis, corporate finance and investments analysis. It is especially appropriate for graduate-level global accounting and advanced financial statement analysis courses. In these courses, the best placement is after coverage of SEC regulations and requirements for financial statement reporting and disclosure. Moreover, the case may be used as a tool to demonstrate the step-by-step process for searching and retrieving information from a public company’s filings through the SEC’s EDGAR database. Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes.

SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS

The purpose of this study to know literacy and Islamic accounting applications against fraud prevention in financial reporting in Islamic Financial Institutions and to apply Islamic values to accountants or auditors in order to prevent fraud in financial reports that often occur. Fraud detection is essential to increasing the value of auditing, but there are many problems that can hinder the implementation of proper detection. Based on a review of various studies that have been carried out, the Sharia accounting application is good, which implements a profit sharing system (avoids usury), there is also a separation of financial reporting for each contract, separation of reporting zakat, infaq and shadaqah reporting. In detecting fraud prevention, there are four factors that can prevent fraud in financial reporting identified through this study. First, the auditing standards are insufficient to support proper detection. Second, the characteristics of the occurrence of fraud make it difficult to detect fraud. Third, there is a lack of knowledge of Islamic values in the Sharia accounting application so that fraud does not occur, and the fourth is that there must be awareness that financial statement analysis is not only responsibility for the company, interested parties and decision-holders, but also accountability. who will be accountable in the hereafter, if fraud occurs, then they must be prepared to bear their sins in the hereafter.

Who’s the BOSS? Analysis of a Fraud

Based on a real world, public company, $30 million embezzlement and financial statement fraud, this case helps students recognize red flags, analyze a situation using the fraud diamond, perform research and reflect on their own work experiences to support a belief, and conduct financial statement analysis. Its variety of activities are suitable for both undergraduate and graduate accounting students, and in-class and out of class learning. Because it is based on an actual fraud, it includes an epilogue with links to news stories and court documents, which improves student engagement with the material.

A Study on Financial Statement Analysis of Primary Agricultural Cooperative Credit Society in Paiyanoor Branch at Chengalpattu District

This study discussed the financial statement analysis of Primary Agricultural Cooperative Credit Society in Paiyanoor branch at Chengalpattu district, the study based last five year annual report of 2014 to 2019 form PACCS. The Accounting ratios like Current ratio, Quick ratio, Debit ration, Debit equity ratio, Net assets turnover ratio, Gross profit ratio, Net profit ratio, Return on equity ratio, Return on equity ratio, Solvency ratio used analysis the performance of financial statement analysis of Primary Agricultural Cooperative Credit Society. The study revealed that Debit Ratio highest value in the year 2014-15 is 0.830, Net Profit Ratio highest value in the year 2015-16 is 1.015, Current Ratio highest value in the year 2018-19 is 2.052, Quick Ratio highest value in theyear 2018-19 is 2.813, Gross Profit Ratio highest value in the year 2018-19 is 0.134. It shows that the PACCS gradually increase financial performance in last five years from 2014 to 2019.

Put Your Best Text Forward: Introducing Textual Analysis into the Accounting Classroom

The use of textual analysis methods in the accounting profession has grown markedly in recent years. Accounting professionals as well as business and accounting accreditors have called for accounting students to acquire an increased depth and breadth of knowledge of digital data analytics. This case enables accounting instructors, with no previous background or experience in textual analysis, to introduce students to the use of textual analysis in accounting and allows students to conduct simple analyses using freely available software and documents retrieved from publicly available SEC filings. This case is designed for auditing, accounting information systems, fraud examination, and financial statement analysis courses, but it can be used in any accounting course where the content of relevant documents is subject to examination.