scholarly journals Study on the Reform of the Current Financial Report System of China

2010 ◽  
Vol 2 (1) ◽  
Author(s):  
Xiling Dai
Keyword(s):  
Financial Report ◽  
Report System

scholarly journals ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA

2019 ◽  
Vol 4 (2) ◽  
pp. 374-382
Author(s):  
Siti Rahma Nazila ◽  
Heru Fahlevi
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Cash Flows ◽  
Primary Data ◽  
Financial Reports ◽  
Financial Report ◽  
Report System ◽  
The City ◽  
Banda Aceh

The purpose of this research is to determine the financial statements of mosques in the city of Banda Aceh in compatible with PSAK No. 45 and the quality of the financial report system of mosques in Banda Aceh. The type of research used in this study is descriptive quantitative method with Probability sampling which is using cluster random sampling. The data used in this study are primary data, namely a questionnaire distributed to 50 respondents from 25 mosques in Banda Aceh City. The questionnaire was distributed to the Head of BKM and Treasurer. The research data was obtained directly from the respondents by filling out the questionnaires that were distributed. The results of this study show that mosques in Banda Aceh City in general have not applied PSAK No. 45 concerning Nonprofit Financial Reporting because mosques do not have financial position reports, activity reports, cash flows, notes to financial statements. Mosques only make simple financial reports covering the sources of income, expenses, and cash balances at the end of the period and the obstacles that cause the mosque to not implement PSAK No. 45 namely the constraints of understanding in the preparation of mosque financial reports according to PSAK No. 45 and lack of human resources with accounting background.

scholarly journals LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN PADA BADAN LAYANAN UMUM DAERAH DI LINGKUNGAN DINAS KOPERASI DAN UMKM PEMERINTAH PROPINSI JAWA TIMUR

2013 ◽  
Vol 3 (2) ◽  
Author(s):  
Yona Octiani Lestari
Keyword(s):  
Public Service ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Added Value ◽  
Financial Accounting Standards Board ◽  
Accounting Standard ◽  
Financial Report ◽  
Report System ◽  
Public Service Agencies ◽  
Service Agencies

<p><strong><em>ABSTRACT</em></strong></p> <p><em>Indonesian government</em><em> has established a microcredit plan for Union or Koperasi and UMKM, which goes by abbreviation: KUMKM. This microcredit plan requires benefited Koperasi and UMKM to give periodical financial report based on Indonesian general financial accounting standard as a proof of progression. This seems to be major factor of current microcredit plan. BPS added value survey in 2008 showed that 98% KUMKM in Indonesia seems to independently support themselves. The report indicates that KUMKM could face structural difficulties in obtaining capital assistance and other financial aids due to their incapability of making appropriate financial report. In order to further assist potential KUMKM, Regional Public Service Agencies (BLUD) should implement detailed financial report system based on general financial accounting standards. Furthermore, recognitions and measurements all accounts must comply with rules governing the Financial Accounting Standards Board</em></p>

THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY

2018 ◽  
Vol 4 (2) ◽  
pp. 33-42
Author(s):  
Fajar Adiyanto ◽  
Yuli Chomsatu Samrotun ◽  
Anita Wijayanti
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Educational Level ◽  
Work Experience ◽  
Accounting Information ◽  
Primary Data ◽  
Multiple Series ◽  
Accounting Information System ◽  
Financial Report ◽  
Report Quality

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. This type of research i.e. research with quantitative data sources in this study is the primary data. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. The technique in this study use the question form. The data analysis in a linear regression multiple series program spss for windows version 17.0. From data analysis known that the variabel work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality, with in the regression coefficient values show that showed a negative value i.e. t count-0.985 and significant value of 0.334

The economic consequences of voluntary environmental reporting on shareholder wealth

2006 ◽  
Vol 3 (2) ◽  
pp. 1 ◽  
Author(s):  
Ruslaina Yusoff ◽  
Shariful Amran Abd Rahman ◽  
Wan Nazihah Wan Mohamed
Keyword(s):  
Abnormal Return ◽  
Listed Companies ◽  
Shareholder Wealth ◽  
Environmental Information ◽  
Economic Consequences ◽  
Share Price ◽  
Cumulative Abnormal Return ◽  
Environmental Reporting ◽  
Financial Report ◽  
Significant Difference

This study was carried out to examine the economic consequences ofvoluntary environmental reporting on shareholders' wealth among Malaysian Listed Companies that voluntarily disclosed environmental information in their financial report. One hundred andfifty two (152) companies of Bursa Malaysia (MSE) had been identified as a sample in the current study. Seventy six (76) companies were classified as environmental reporting companies while the remaining companies were classified as non-environmental reporting companies. The classification was done in order to determine the differences between share price, profitability and market equity for both types of companies. The study hypothesizes that voluntary environmental reporting leads to an improvement in the shareholders wealth. However, the results show that there is no significant difference between cumulative abnormal return for environmental and non-environmental reporting companies. Based on the results obtained, it can also be concluded that profitability and size of the companies do not have any significant roles in deciding whether or not to produce environmental reporting companies.

KUALITAS MANAJEMEN LABA SEBELUM DAN SETELAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORT STANDARD (IFRS) PADA JAKARTA ISLAMIC INDEX (JII)

2019 ◽  
Vol 2 (1) ◽  
pp. 26-38
Author(s):  
Zul Ihsan Mua'rrif
Keyword(s):  
Financial Report

Pengimplementasian IFRS dimaksudkan untuk memberikan kualitas pelaporan keuangan yang relevan dan dapat diterima secara umum, sehingga memberikan kemudahan bagi berbagai pihak dalam menilai perkembangan perusahaan. Dampaknya yaitu adanya signifikansi pendapatan yang diproksikan dengan kualitas manajemen laba. Pemilihan penelitian di Indonesia dikarenakan perkembangan keuangan syariah yang semakin meningkat dengan salah satu buktinya yaitu adanya berbagai indeks saham syariah. Salah satu indeks saham syariah yang paling likuid adalah JII. Dimana JII merupakan indeks saham syariah yang terpilih dari ISSI.  Penelitian ini bertujuan untuk menguji apakah pengadopsian IFRS dapat meningkatkan kualitas manajemen laba perusahaan yang terdaftar di JII. Penelitian ini mencakup periode sebelum dan setelah pengadopsian IFRS. Metode yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa setelah konvergensi IFRS, terdapat peningkatan nilai laba perusahaan dibandingkan dengan sebelum pengadopsian IFRS. Dalam analisis sensitivitas masing-masing revenue dan PPE mempengaruhi manajemen laba. Revenue juga mengalami peningkatan setelah pengadopsian IFRS, akan tetapi PPE mengalami penurunan setelah pengadopsian IFRS. Penelitian ini menarik karena revenue dan PPE berbanding terbalik signifikansinya setelah IFRS. Kata Kunci : IFRS, JII, Revenue, PPE.

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