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Journal articles on the topic 'Financial statements'
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NOPIYANI, PUTU EKA, MERTYANI SARI DEWI, NI MADE WULAN SARI SANJAYA, and NI WAYAN ANI SAVITRI. "PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) (STUDI KASUS PADA “UMKM DEK DWIPA” PASAR BANYUASRI)." GANEC SWARA 18, no. 2 (June 6, 2024): 709. http://dx.doi.org/10.35327/gara.v18i2.850.
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This research was aimed to obtain descriptive findings about the financial statemens of UMKM Dek Dwipa 2022, the financial statements of UMKM Dek Dwipa 2022 in accordance with Financial Accounting Standards (FAS), and comparison between the financial statements of UMKM Dek Dwipa and UMKM Dek Dwipa financial statements which were prepared in accordance with Financial Accounting Standards (FAS) in 2022. The methods used in collecting the data were dokumentation, interviews, and literature. The results showed that the financial statements which were prepared by UMKM Dek Dwipa were not in accordance with Financial Accounting Standards (FAS). The financial statements which were prepared by UMKM Dek Dwipa only conssted of Income Statements, while financial statements in Financial Accounting Standards (FAS) there are Income Statement, Retained Earnings Reports, Balance Sheet, and Statement of Cash Flows. A difference was found between the financial statements prepared by UMKM Dek Dwipa and the financal statements prepared accordance whith Financial Accounting Standards (FAS). The difference lies in the amount of operational cost.
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Du Toit, Elda, and Frans Vermaak. "Company financial health: Financial statement users’ and compilers’ perceptions." Journal of Economic and Financial Sciences 7, no. 3 (October 31, 2014): 819–36. http://dx.doi.org/10.4102/jef.v7i3.239.
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Some prior studies have investigated using analyses of financial statements to reveal companies’ financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregularities in South African companies needed further investigation. This study examines whether users and compilers of financial statements believe that analysing financial statements can provide clear indications of companies’ financial health. The study was conducted by means of a structured questionnaire based on statements made by experts in the field of accounting and financial statement analysis. The results from 237 respondents show that the compilers and users of financial statements are convinced of the usefulness of financial statement analysis in evaluations of companies’ financial health. This suggests that close scrutiny of a company’s financial statements, with an attitude of scepticism, has the potential to reveal possible irregularities and raise red flags about unhealthy company practices.
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NAZ SITEPU, BAHRUM, Endang Kurniati, Mardiah Hasanah Nasution, and Rahmad Dani. "The Effects of Punctuality, Quality of Financial Statements, And The Effectiveness of Financial Statement Information on The Improvement of Company Financial Statement Performance." Journal of Economics, Finance and Accounting Studies 3, no. 2 (October 23, 2021): 101–5. http://dx.doi.org/10.32996/jefas.2021.3.2.11.
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Companies require a short time in creating their financial statements reporting their financial conditions to the public, stakeholders, and investors. In 2019-2020, 80 companies did not publish their financial statements. This phenomenon affected the effectiveness and the financial statement performance and the overall company performance. As a result, the financial statement performance was not good, and the number of investors' trusts in responding to the financial statements of 80 issuers in the stock market decreased. The declining investors' trust was caused by the low effectiveness and quality of the financial statements of 80 companies listed on the IDX. Therefore, the IDX demanded the 80 issuers repair their financial statements based on the actual conditions. This research employed a descriptive quantitative method through multiple linear regression analysis using SPSS 20. The population of this study involved 100 users of financial statements in several Indonesian companies. Meanwhile, the samples of 100 users were taken using the census method distributing a questionnaire directly to the samples via email. Based on the partial and simultaneous hypothesis tests, the data analysis results showed that the punctuality, the quality of financial statements, and the effectiveness of the financial statement information had a positive and significant effect on the companies' financial statement performance.
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Orparani, Bettynia Dwi, and Yumniati Agustina. "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 4, no. 2 (August 15, 2021): 160. http://dx.doi.org/10.51877/jiar.v4i2.198.
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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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Sintia, Iceu, and Pupung Purnamasari. "Pengaruh Kualitas Audit dan Financial Stability terhadap Fraud Financial Statement." Bandung Conference Series: Accountancy 3, no. 2 (July 28, 2023): 826–34. http://dx.doi.org/10.29313/bcsa.v3i2.8422.
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Abstract. This study aims to determine the effect of audit quality and financial stability on fraud financial statements. The samples used in this study were 21 consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) with a research year range of 2018-2021. The research data was obtained from audited financial reports from sample companies which were downloaded from the IDX website (www.idx.co.id) and IDN Financials (www.idnfinancials.com). Testing the proposed hypothesis using logistic regression analysis. The results of this study indicate that audit quality and financial stability have an effect on fraudulent financial statements. For the purposes of further research, it is recommended to add research sectors and the observation period.
Abstrak. Penelitian ini bertujuan untuk menganalisis kualitas audit, financial stability, dan pengaruh nya terhadap fraud financial statement . sasaran penelitian ini dilakukan di bursa efek Indonesia sektor industri barang dan konsumsi dengan tahun pengamatan yaitu 2018-2021, data yang digunakan yaitu menggunakan data sekunder. Sampel yang digunakan yaitu memakai teknik purposive sampling, dengan jumlah populasi sebanyak 85 perusahaan industri barang dan konsumsi dan 21 sampel perusahaan yang memenuhi kriteria pada penelitian. Pada penelitian ini kualitas audit (X1) dihitung menggunakan variabel dummy, financial stability (X2) dihitung dengan ACHANGE, dan fraud financial statement dihitung menggunakan Beneish M Score. Hasil dari penelitian ini secara signifikan berpengaruh positif dan signifikan terhadap Fraud Financial statement. Namun sebagian tidak berpengaruh pada kecurangan laporan keuangan kualitas audit, financaial stability, fraud financial statement.
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Hermawati, Arum, Fathurrahman, and Khairiyani. "ANALISIS PENERAPAN AKUNTANSI BERDASARKAN ISAK 35 PADA KANTOR LEMBAGA BANTUAN HUKUM MAHARDIKA JAMBI." Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis 3, no. 1 (January 18, 2024): 89–111. http://dx.doi.org/10.51903/jimeb.v3i1.702.
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This study aims to apply accounting based on ISAK 35 at the office of the Mahardika Legal Aid Institute The concept of ISAK 35 allows non-profit oriented entities to adjust the description used by financial statements and the financial statements themselves include statements of financial position, comprehensive income statements, statements of changes in net assets, statements of cash flows, and notes to financial statements At the Mahardika Legal Aid Institute has not implemented or made reports to these financial statements. The purpose of this study is to find out how the presentation of financial statements at the Legal Aid Institute. The types of data used are primary data and secondary data. Data collection techniques are carried out using interview and documentation techniques. The data analysis method used is qualitative descriptive, which is a method that describes, describes, compares data and circumstances and explains a situation in such a way that a conclusion can be drawn. The research was conducted at the Mahardika Engineering Legal Aid Institute research.
Based on the results of the analysis, the financial statements of the Mahardika Legal Aid Institute are not in accordance with ISAK 35 because the presentation of the financial statements of the Mahardika Legal Aid Institute still uses simple recording. The financial statements of the Mahardika Legal Aid Institute have not made a statement of financial position, comprehensive income statement, statement of changes in net assets, statement of cash flows, and notes to financial statements.
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Indawatika, Feri. "Penyusunan Laporan Keuangan Berbasis SAK ETAP Koperasi Intako Dan Respon Pihak Eksternal." Journal of Accounting Science 1, no. 1 (May 31, 2017): 38. http://dx.doi.org/10.21070/jas.v1i1.788.
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This study aims to perform the preparation of financial statements in Cooperative INTAKO based SAK ETAP responses and identify external parties regarding the preparation of the financial statements based SAK ETAP. This type of research is qualitative. Data collection techniques with interviews, documentation, and triangulation. Test the validity of the data by using the test of credibility, transferability, and dependability. Engineering analysis using the data collection phase, data reduction, the data display, and conclusion. The results showed that the Cooperative INTAKO only prepare three financial statements, namely: Balance Sheet, Income Statement, and Notes to the Financial Statements and the report asled to the SAK ETAP, but there are a few post that are not yet in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Cooperative INTAKO response regarding the preparation of the financial statements based SAK ETAP is less familiar with the statement of changes inequityand cash flows. Response Diskoperindag and EMR Sidoarjo financial statements based on SAK ETAP is the format and types of financial statements that are prepared can be adjusted to the needs of the cooperative while it is in accordance with thelawon cooperatives and applicable accounting standards. Cooperative Response Putra Buana Waru financial statements based on SAK ETAP is too complicated if the cooperative must prepare complete financial statements for cooperatives prepare financial reports as needed and cooperative laws still give leeway regarding the preparation of the financial statements of the cooperative.
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Van Auken, Howard. "Influences on Frequency of Preparation of Financial Statements Among SMEs." Journal of Innovation Management 1, no. 1 (September 3, 2013): 143–57. http://dx.doi.org/10.24840/2183-0606_001.001_0010.
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This paper examines factors that impact the frequency of financial statement preparation among a sample of 312 SMEs. Specifically, the study examines the relationship between how often financial statements are prepared and (1) whether the financial statements are used to make decisions and (2) owners’ confidence in the reliability of their financial statements. Financial statements provide important information that should be used to help guide decisions. The findings showed that the frequency of financial statement preparation was directly associated with whether the financial statements were used to make decisions and inversely associated with owners’ confidence in the reliability of their financial statements. Additionally, the results showed that the frequency of financial statement preparation was directly associated with gender and size of community in which the firm was located. The results should be useful for owners of SMEs and providers of services to SMEs to better understand which factors affect how often financial statements are prepared and to provide business development assistance.
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Handayani, Fian, Yulinartati Yulinartati, and Diyah Probowulan. "REKONSTRUKSI LAPORAN KEUANGAN MASJID JAMI’ DARUSSALAM GLENMORE BERDASARKAN PSAK NO.109." International Journal of Social Science and Business 4, no. 2 (July 2, 2020): 326. http://dx.doi.org/10.23887/ijssb.v4i2.25890.
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The Institute of Indonesia Chartered (IAI) has issued financial accounting standards in regard to financial statements of zakat, infaq / sadaqah. The standard is included in Statement of Financial Accounting Standards Number 109 (Revised 2011) concerning on financial statement of zakat, infaq / sadaqah. This research is conducted at the Jami 'Darussaalam Mosque Glenmore in order to reconstruct the financial statements of zakat, infaq / sadaqah, thus it can be used to consider the financial statements of the Jami Darussalam Mosque in accordance with PSAK No.109 for Takmir or mosque management. This research uses a descriptive method which is conducted by observation, documentation and direct interviews with the secretary and deputy treasurer of the Takmir's Jami' Darussalam Mosque. This research is intended to describe certain conditions and symptoms in detail that occur at the Jami 'Darussaalam Glenmore Mosque, and to provide an overview of the financial statements of zakat, infaq / sadaqah of the mosque which then reconstruct the financial statements of zakat, infaq / sadaqah of the Jami' Darussalam Glenmore Mosque in accordance with applicable standards, which is PSAK No.109. Transparency and accountability on financial statement of zakat, infaq / sadaqah are completed based on PSAK 109, which consists of five components of financial statements, those are the statement of financial position, changes in fund statements, managed assets, cash flow statements, and financial statements.
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Gogić, Nemanja. "The Jaffa company's financial statements." Ekonomski izazovi 10, no. 20 (2021): 55–69. http://dx.doi.org/10.5937/ekoizazov2120055g.
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According to the Law on Accounting of the Republic of Serbia, all companies are obliged to compile regular (annual) financial reports. Regular financial statements include: balance sheet, income statement, statement of changes in equity, statement of other results, cash flow. The financial statements provide the necessary information about assets, liabilities, equity, income, expenses, cashflow, external and internal users. The aim of the research is to show the significance and importance of compiling quality financial reports. The subject of the research is the financial statements of the Jaffa company. Jaffa Crvenka was taken as an example of how domestic companies can compile clear, accurate and timely financial reports. The result of the research showed that it is not enough to compile only traditional financial reports, but it is also necessary to provide additional information from non-financial reports, all with the aim of satisfying the information needs of various state holders.
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Lestari, Indah Puji, and Yuliana Febriyanti. "KESESUAIAN PENGELOLAAN DANA ZAKAT INFAQ SEDEKAH DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 109 PADA LEMBAGA AMIL ZAKAT (LAZ) HARAPAN UMAT BOYOLALI." Academica : Journal of Multidisciplinary Studies 3, no. 1 (December 1, 2019): 123–38. http://dx.doi.org/10.22515/academica.v3i1.2000.
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The purpose of this study was to analyze the implementation of zakat, infaq, and shadaqah accounting based on the Statement of Financial Accounting Standards (PSAK) 109 in the financial statements prepared by the Amil Zakat Institution (LAZ) Harapan Umat in Boyolali district. The method used is descriptive qualitative by comparing the financial statements prepared by the Amil Zakat Institute (LAZ) Harapan Umat and Statement of Financial Accounting Standards (PSAK) 109. The data collection method uses interviews related to related documents. The results showed some differences in the accounting process as well as the presentation of financial statements conducted by the Amil Zakat Institute (LAZ) Harapan Umat. There are some components of financial statements that are not appropriate starting Statement of Financial Accounting Standards (PSAK) 109. The main factor of the Amil Zakat Institution (LAZ) Harapan Umat has not provided financial reports in accordance with the Statement of Financial Accounting Standards (PSAK) 109 because they do not have source management skilled human resources and obtaining Statement of Financial Accounting Standards (PSAK) 109.Keywords:Â Financialstatements;Statement ofFinancialAccountingStandards (PSAK) 109;Amil Zakat Institution (LAZ).The purpose of this study was to analyze the implementation of zakat, infaq, and shadaqah accounting based on the Statement of Financial Accounting Standards (PSAK) 109 in the financial statements prepared by the Amil Zakat Institution (LAZ) Harapan Umat in Boyolali district. The method used is descriptive qualitative by comparing the financial statements prepared by the Amil Zakat Institute (LAZ) Harapan Umat and Statement of Financial Accounting Standards (PSAK) 109. The data collection method uses interviews related to related documents. The results showed some differences in the accounting process as well as the presentation of financial statements conducted by the Amil Zakat Institute (LAZ) Harapan Umat. There are some components of financial statements that are not appropriate starting Statement of Financial Accounting Standards (PSAK) 109. The main factor of the Amil Zakat Institution (LAZ) Harapan Umat has not provided financial reports in accordance with the Statement of Financial Accounting Standards (PSAK) 109 because they do not have source management skilled human resources and obtaining Statement of Financial Accounting Standards (PSAK) 109.
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Rayyani, Wa Ode, Ainun Arizah, and Ahmad Abbas. "The Coaching Assistance of Preparing of Financial Statements based on SAK EMKM Integrated [Asistensi Pembinaan Penyusunan Laporan Keuangan Berbasis SAK EMKM yang Terintegrasi]." Proceeding of Community Development 2 (February 21, 2019): 818. http://dx.doi.org/10.30874/comdev.2018.193.
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The board of Indonesia Accounting Standard published SAK EMKM for effective per 1 January 2018. It is becoming the framework in preparing financial statements based EMKM. Its purpose is addressed to perpetrators of SMEs in order to be more comprehensive to prepare independently financial statements so the access to obtain the finance is easier. A workshop was conducted for 2 days in this community service. The perpetrators of SMEs did the practice of preparing statements based on business transaction integrated with tax reporting. The subject of training consisted of 27 SMEs distributed at South Sulawesi. In this training, academics, practitioners, and member of the Indonesia Accountant Institute were involved. After it finished, the process of guidance was conducted so subjects can be evaluated in preparing financial statemens. One of the subjects of the evaluation was UKM Hidayat with its business of Abon Telor. In its financial statements, income and financial position statement were prepared.
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Nazhifah, Naurah, Iwan Wisandani, and Lina Marlina. "ANALISIS IMPLEMENTASI PSAK 101 PADA LAPORAN KEUANGAN DI KSPPS BMT AL-BINA TASIKMALAYA." JURNAL EKONOMI SYARIAH 5, no. 1 (July 1, 2020): 42–58. http://dx.doi.org/10.37058/jes.v5i1.1577.
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This research, to study the implementation of PSAK 101 on the presentation and preparation of financial statements in KSPPS BMT Al-Bina Tasikmalaya. That is because at the BMT Al-Bina's financial statements found a non-conformity with PSAK 101 on the presentation of sharia financial statements. PSAK 101 is a statement of financial accounting standards that regulates the basic presentation of financial statement for sharia entities. This statement regulates the requirements for the presentation, structure and minimum requirements of the contents of financial statements. The method that used in this study is a qualitative descriptive method. Data collection technique in this research uses interviews, observation, and documentation to analyze data from the practice that carried out directly at the research site. The results of the study show that BMT Al-Bina in presenting they financial statements has not fully applied PSAK No.101, because (1) does not present a statement of cash flow, (2) does not present statement of sources and distribution of zakat (3) does not present statement of source and the use of virtue funds (4) does not present notes to financial statements (5) does not provide financial reporting and financial reporting information as required by PSAK No.101.
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Rahman, Erpi, Ima Sri Yuhartini, and Risna Nurhayati. "PREPARATION OF FINANCIAL STATEMENTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) AT BUMDESMA IN SUMEDANG REGENCY." MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 1, no. 3 (June 4, 2022): 123–34. http://dx.doi.org/10.55047/marginal.v1i3.215.
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This study aims to determine the implementation of Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the rearrangement of financial statements based on SAK ETAP. This study focuses on the Joint Village-Owned Enterprises (BUMDESMA) of Sembada Darmaraja, located at Jalan Raya Darmaraja-Cibugel No. 29, Kaum Hamlet, Darmaraja Village, in the Darmaraja District. Data is gathered by observation, interviews, and documentation. The data analysis used is by collecting data, reduction data, presenting data, stages of preparing financial statements, analyzing conformity to SAK ETAP and compiling financial statements. The finding reveals that BUMDESMA Sembada Darmaraja presents only presents the Balance Sheet, Income Statement, and Operational Report of UPDB (Revolving Fund Management Unit). Meanwhile, SAK ETAP comprises of a Balance Sheet, Income Statement, Statement of Changes in Equity, Statement of Cash Flows, and Notes to Financial Statements to present financial statements. Thus, the financial statements are rearranged based on SAK ETAP.
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Shadiqiawan, Raden Muhammad Rachmansyah, and Sri Mulyani. "The Quality of Local Government Financial Statements and The Use of Financial Information in Decision Making." Journal of Accounting Auditing and Business 3, no. 1 (January 24, 2020): 73. http://dx.doi.org/10.24198/jaab.v3i1.25605.
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Financial statements contain information that is very helpful for users in making decisions. This study examines whether there are differences in the use of financial statement information decision making between the local government that obtain unqualified and qualified opinion for their financial statements. This study used the Mann Whitney test for hypothesis testing. Data was collected through a survey using a questionnaire on five local governments in West Java.The results of this study indicate that there are no significant differences in the use of financial statement information for local government decision-making, both in local governments that obtain unqualified and qualified opinions for their financial statements. This study also found that the financial statements most often used as a basis for decision making in the two groups of local governments are budget realization statement.
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hashem, Ibtihal Saad, and Mortada Jawad Saleh Mahdi. "The Impact of Creative Accounting Methods on the Credibility of Financial Statements." International journal of business and management sciences 04, no. 05 (May 15, 2024): 191–204. http://dx.doi.org/10.55640/ijbms-04-05-15.
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This research aims to know the extent of the impact of creative accounting methods on the validity and credibility of financial statements (financial position statement, income statement, cash flow statement), and this is from the point of view of both the preparers of the financial statements and the beneficiaries of their services. To answer the research problem, we have relied on the investigative aspect on a questionnaire. It was directed to two samples (preparers of financial statements and their beneficiaries). 60 searchable questionnaires were distributed and retrieved for each of the two samples. In analyzing the questionnaire and testing the research hypotheses, we relied on the nonparametric mean difference test for the two independent samples (Mann-Whitney) or (U). The study found that, to a large extent, there are no statistically significant differences regarding the effect of creative accounting methods and the validity and credibility of financial statements from the point of view of financial statement preparers and the entities that benefit from their services. They agree that creative accounting has a significant impact on the validity and credibility of financial statements.
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Iskandar, Deni, Viola Paramitha, and Diana Frederica. "FRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES." Jurnal Riset Akuntansi 14, no. 1 (April 28, 2022): 20–36. http://dx.doi.org/10.34010/jra.v14i1.5499.
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Fraudulent financial statement has a bad impact on users of financial statements, especially for investors who provide funds to companies. Investors need to be observant in analyzing the company's financial statements. Therefore, it is necessary to know several factors that influence companies to commit fraudulent financial statements. This study aims to examine the effect of external pressure, financial targets and the ineffective monitoring on fraudulent financial statement at manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research. The sampling technique in this study used a purposive sampling method based on the criteria given. Accordingly, there were 35 companies as samples in 3 consecutive years. The data analysis technique in this study used logistic regression analysis with the help of the IMB SPSS application. The results of the study found that: (1) external pressure had a significant negative effect on fraudulent financial statement, (2) financial targets had a significant negative effect on fraudulent financial statement, and (3) ineffective monitoring had no effect on fraudulent financial statement. This research can contribute to the Public Accounting Firm and investors and potential investors to pay attention to the leverage ratio and ROA in external pressure variables and financial targets in a company's financial statements.
Keywords: Fraudulent Financial Statement, External Pressure, Financial Targets, Ineffective Monitoring.
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Burton, Hughlene A., and Paul N. Tanyi. "Financial Statement Aggressiveness Related to Tax Accounts and Tax-Related Accounting Misstatements." Accounting and the Public Interest 19, no. 1 (September 1, 2019): 83–112. http://dx.doi.org/10.2308/apin-52544.
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ABSTRACT In this study, we examine two questions: (1) whether financial statement aggressiveness related to tax accounts is associated with the likelihood of having tax-related misstatements in the financial statements, and (2) whether the disclosure of the need to restate prior years' financial statements for a tax-related reason influences tax-related financial statement aggressiveness related to tax accounts in the fiscal year of announcement. Recent evidence of an increase in the rate of tax-related accounting restatements motivates these questions. In this study, we find empirical evidence suggesting that tax-related financial statement aggressiveness is positively associated with the likelihood of having tax-related misstatements in the financial statements. We also find that in the year in which the need to restate prior years' financial statements is announced, companies with tax-related misstatements in their financial statements appear to be less tax-related financial statement aggressive compared to the control group.
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Ibrahim, Lukman, Hidayat Darwis, and Supriatiningsih Supriatiningsih. "MEKANISME GOOD CORPORATE GOVERNANCE DALAM MENEKAN TINDAKAN KECURANGAN PADA PERUSAHAAN GO GREEN DI INDONESIA." JURNAL AKUNTANSI 11, no. 2 (November 30, 2022): 248–63. http://dx.doi.org/10.37932/ja.v11i2.687.
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Fraud is an act to gain profit through asset misappropriation, manipulation of financial statements and corruption. Fraud by manipulating financial statements has a lower intensity than fraud in the form of asset abuse and corruption, but has a very large loss impact. This study aims to measure whether corporate governance can reduce the level of financial statement fraud with the triangle model. The independent variables are pressure, opportunity, rationalization and the dependent variable is financial statement fraud. The population in this study are companies listed on the Sri Kehati stock index of the Indonesia Stock Exchange (IDX) in 2017-2021. The data analysis technique uses multiple linear regression. The results of the analysis of this study are that there is a positive and significant influence between financial stability, Ineffective Monitoring (BDOUT) Rationalization (TATA) on financial statement fraud. There is a negative and significant influence between External Pressure (LEV), Personal Financial (Oship) Financial Target (ROA) on fraudulent financial statements. There is no influence between the Nature of Industry (REV), the Audit Committee (KA) on fraudulent financial statements. The audit committee is able to weaken the effect of rationalization on financial statement fraud. The audit committee is able to strengthen the effect of rationalization on fraudulent financial statements. The audit committee was unable to moderate the effect of External Pressure (LEV) on fraudulent financial statements. The audit committee was unable to moderate the effect of financial targets on fraudulent financial statements. The audit committee is not able to moderate the effect of inefficient monitoring on financial statement fraud.
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Isenberg, Steven F. "Financial Statements." Ear, Nose & Throat Journal 83, no. 2 (February 2004): 91. http://dx.doi.org/10.1177/014556130408300207.
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Mandarino, Ralph J. "Financial Statements." Bulletin of the Detroit Institute of Arts 70, no. 3-4 (September 1996): 22–29. http://dx.doi.org/10.1086/dia41505391.
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Marshall, Bella I., and Gilbert B. Silverman. "Financial Statements." Bulletin of the Detroit Institute of Arts 64, no. 2-3 (November 1988): 55–60. http://dx.doi.org/10.1086/dia41504799.
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Mandarino, Ralph J., and Bella I. Marshall. "Financial Statements." Bulletin of the Detroit Institute of Arts 65, no. 2-3 (November 1989): 67–68. http://dx.doi.org/10.1086/dia41504824.
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Mandarino, Ralph J., and Bella I. Marshall. "Financial Statements." Bulletin of the Detroit Institute of Arts 66, no. 2-3 (November 1990): 16–22. http://dx.doi.org/10.1086/dia41504842.
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Mandarino, Ralph J., and Bella I. Marshall. "Financial Statements." Bulletin of the Detroit Institute of Arts 67, no. 2-3 (August 1992): 18–23. http://dx.doi.org/10.1086/dia41504865.
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Mandarino, Ralph J., and Bella I. Marshall. "Financial Statements." Bulletin of the Detroit Institute of Arts 68, no. 1-2 (August 1993): 22–27. http://dx.doi.org/10.1086/dia41504881.
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Mandarino, Ralph J. "Financial Statements." Bulletin of the Detroit Institute of Arts 68, no. 4 (August 1994): 22–27. http://dx.doi.org/10.1086/dia41504894.
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Mandarino, Ralph J. "Financial Statements." Bulletin of the Detroit Institute of Arts 69, no. 3-4 (September 1995): 20–25. http://dx.doi.org/10.1086/dia41504908.
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Gabrys, Richard M. "Financial Statements." Bulletin of the Detroit Institute of Arts 71, no. 3-4 (September 1997): 22–29. http://dx.doi.org/10.1086/dia41504938.
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Gabrys, Richard M., Preston D. Hopper, and William R. Neal. "Financial Statements." Bulletin of the Detroit Institute of Arts 72, no. 3-4 (September 1998): 29–38. http://dx.doi.org/10.1086/dia41504953.
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Jawanri Citra P. Situmorang, Fenny Trisnawati,. "KUALITAS LAPORAN KEUANGAN UKM DI KOTA PEKANBARU." JURNAL AL-IQTISHAD 11, no. 1 (April 12, 2017): 30. http://dx.doi.org/10.24014/jiq.v11i1.3121.
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The development of SMEs in the city of Pekanbaru are very rapidly both in urban and in rural areas. But there are still many SMEs whose management is not maximized both in managerially and financially. This study aims to determine how the quality of the financial statements of SMEs in the city of Pekanbaru. Taken 100 SME units in the city of Pekanbaru as sample. To determine the quality of the financial statements, there are thing that will be examined: (1) the presence or absence of accounting records, (2) there is or is not doingthe recording and accounting reporting, (3) the presence or absence special part of routine accounting, (4) components of the financial statements. The results showed that as many as 84% of SME businessmen keep records of transactions, but only 61% were making financial recordingregularly. As many as 10% of SMEs have a special section which carry the recording and reporting of accounting. Only 1% of employers that presents the components of the complete financial statements. The majority of SMEs are as much as 32% present a statement of financial position and income statement in the financial statements. This suggests that the low quality of the financial statements of SMEs in Pekanbaru that reflects a lack of understanding and knowledge of the importance of accounting for business continuity support.
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Azizah, Widyaningsih. "Can the Fraud Hexagon Components Detect Fraudulent Financial Reporting?" Golden Ratio of Finance Management 4, no. 2 (July 2, 2024): 78–86. http://dx.doi.org/10.52970/grfm.v4i2.447.
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Accounting information in financial statements is very important for users of financial statements when deciding. Management tries to make these financial statements perform well. Opportunistically, managers can manipulate financial statements to make them look good, which encourages companies to commit fraud on financial statements. This study uses the Fraud Hexagon component to examine the factors that influence financial statement fraud. Fraud hexagon theory is the latest six-dimensional fraud component developed by Vousinas by adding aspects of collusion. Sample selection is based on the purposive sampling method. The analysis method used in this research is panel data logistic regression analysis through the Eviews 10 application. The results showed that opportunity, rationalization, and capability did not affect financial statement fraud. The other three components of the fraud hexagon, namely pressure, arrogance, and conspiracy, significantly affect financial statement fraud.
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Rahmalia, Nisa Riski, Elit Eriyanti, Najunda Dewa Yani, and Nur Kabib. "Deteksi Pengaruh Financial Stabilty, External Pressure, dan Financial Targets terhadap Financial Statement Fraud." Jurnal Akuntansi dan Audit Syariah (JAAiS) 3, no. 2 (December 6, 2022): 113–29. http://dx.doi.org/10.28918/jaais.v3i2.5645.
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The purpose of this study was to determine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in manufacturing companies. In this study, the population of manufacturing companies listed on the Jakarta Islamic Index 70 (JII 70) for the 2019-2021 period is used. In the sampling process, the technique used is purposive sampling by producing 16 samples of companies. This study uses data analysis in the form of descriptive statistics, classical assumption test, and hypothesis testing. The results showed that partially the financial stability variable had an influence on financial statement fraud. Meanwhile, external pressure variables and financial targets have no effect on financial statement fraud. Simultaneously, the variables of financial stability, external pressure, and financial targets have an effect on fraudulent financial statements.
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Bahar, Ghaizky Ara, and Temy Setiawan. "Analisis Fraud Pentagon terhadap 4 Perusahaan yang Terdeteksi Melakukan Kecurangan Laporan Keuangan." Media Ilmiah Akuntansi 10, no. 1 (April 30, 2022): 25–42. http://dx.doi.org/10.34208/mia.v10i1.19.
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The company will have a good quality of financial reports if the company have 5 qualitative characteristics of financial statements, namely: relevant, comparable, reliable, and understandable. The quality of company’s financial statements will decrease if it doesn’t have these characteristics. With poor quality financial statements, there’s the possibility of fraudulent financial statement. Financial statement fraud is an action taken by changing material value in the financial statements, so it doesn’t show the company’s actual conditions. This study aims to prove that the fraud pentagon theory is able to detect fraudulent financial statements by applying it to 4 cases of companies that were detected to commit fraudulent financial statements in Indonesia. This study uses 12 indicators with a qualitative research using case studies, descriptive and comparative analysis. The object of the research is annual report of company under study. The selected cases of fraudulent financial statement are PT Tiga Pilar Sejahtera Tbk, PT Garuda Indonesia Tbk, PT Hanson International Tbk, PT Bank Bukopin Tbk. The study was conducted by comparing the results of the calculation trough the company’s annual report. The results showed that Financial targets, Financial stability, Nature of industry, and Company existence were able to detect fraudulent financial statements. Meanwhile, External pressure, Ineffective monitoring, Quality of external audit, change in auditor, audit reports, change in director, change in age, number of CEO’s picture were not able to detect fraudulent financial statements.
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Afif, Muhammad Nur, and Muhammad Yusuf. "ANALISIS LAPORAN KEUANGAN RUMAH SAKIT BERDASARKAN KMK NOMOR 1981 TAHUN 2010 PADA RSUD CIMACAN." JURNAL AKUNIDA 3, no. 2 (December 28, 2017): 66. http://dx.doi.org/10.30997/jakd.v3i2.977.
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This research was intended to determine the application in presentation of financial statements RSUD Cimacan full PPK-BLUD status with reference to the decree of the Minister of health (KMK) number 1981/MENKES/SK/XII/2010 about accounting guidelines of hospital public service agencies approved by Minister of finance number S-5342/MK.5/2010. Data analysis is qualitative descriptive with comparative method that is compare the application and presentation of financial statements prepared by RSUD Cimacan with financial statement based on KMK Number 1981 Year 2010. Complete components of financial statements comprise the balance sheet, operational reports, cash flow statements and notes to financial statements. The results showed that the presentation of financial statements of RSUD Cimacan full BLUD status generally has been in accordance with KMK Number 1981 Year 2010 in representation of financial statements, but have yet to present a cash flow statement based Government Accounting Standarts (SAP) according PP Number 71 Year 2010 for financial reporting entity in terms of consolidation, as well as a need for interested parties.Keywords : PPK-BLUD, KMK Number 1981 Year 2010, Financial statements
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Pangesti, Amanda Esa, Yulinartati Yulinartati, and Astrid Maharani. "Rekontruksi Penyusunan Laporan Keuangan pada BUMDes berdasarkan SAK ETAP." BUDGETING : Journal of Business, Management and Accounting 3, no. 2 (June 29, 2022): 216–30. http://dx.doi.org/10.31539/budgeting.v3i2.3873.
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This study aims to determine the preparation of the financial statements of the BUMDes Pesat Oyster Mushroom Business Unit in 2020 in Pontang Village based on SAK ETAP. The method in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The results showed, based on SAK ETAP, there should be 5 (five) financial statements, namely balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements. However, the financial report by BUMDes Pesat Oyster Mushroom Business Unit presents financial reports in the form of income and expenses. In conclusion, the BUMDes Oyster Mushroom Business Unit has not presented financial reports based on SAK ETAP.
Keywords: BUMDes, Financial Statements, SAK ETAP
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Dewi Nur Azizah, Azzahra Najwa Debby Maharani, Anastasia Putri, Annisa Nurul Pebriyanti, Salwa Toha, and Sri Rahayuningsih. "Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Studi Kasus Pada UMKM Jeje Collection." Jurnal Riset Akuntansi 2, no. 3 (June 5, 2024): 27–37. http://dx.doi.org/10.54066/jura-itb.v2i3.1961.
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Business Development in Indonesia is currently running rapidly. One type of business that is currently developing in Indonesia is micro, small and medium enterprises (MSME). MSME are one of the drivers of the national economy and play an important role in the Indonesian economy because they can stimulate and improve the economy in a sustainable and sustainable manner. SAK-EMKM is the basis for preparing financial statements using primary data. From the results of research conducted at Jeje Collection MSME, it can be seen that the financial statements prepared and presented by Jeje Collection MSME are still very simple and not in accordance with SAK-EMKM because MSME owners do not understand the specific financial statement standards for MSME, after applying the Jeje Collection MSME financial statements based on SAK-EMKM as a whole, prepared and presented with the same amount. The application of financial statements in accordance with SAK-EMKM presents financial statements consisting of three components, namely the statement of financial position, income statement, and notes to financial statements (NOFS).
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Finna Julyana, Sulaeman Sulaeman, and Irfan Sophan Himawan. "Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Pada Yayasan." AKUNTANSI 45 5, no. 1 (May 10, 2024): 484–99. http://dx.doi.org/10.30640/akuntansi45.v5i1.2496.
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This sudy aims to analyze the report according to ISAK 35 and find out the obstacles to making ISAK 35 financial statements at the Islamic Education Foundation Al-Ikhlas Raudlatul Athfal "Al-Ikhlas" Sukabumi. This research uses a qualitative method with a descriptive approach. Based on the research, nonprofit organizations such as foundations, their financial reporting refers to ISAK 35 related to the presentation of a nonprofit-oriented entity's financial statements with 5 (five) components of financial statements which include the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows and notes to financial statements. After analyzing what happened to this foundation in 2022, it did not use ISAK 35 financial statements as a financial reporting standard. However, the financial statements made are only simple, namely only recording cash in and cash out. As well as the initial transactions that occur are recorded first even though there is no cash to be issued so that accounting records are included in cash-based records. At the end of the year the records will be recapitulated and become a financial report that records income and expenses and is set aside as the remaining operational money or as a determinant of cash in the treasury during one period. And the obstacles to the preparation of financial statements in accordance with ISAK 35 in this foundation in terms of human resources factors.
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Hasanaj, Petrit, and Beke Kuqi. "Analysis of Financial Statements." Humanities and Social Science Research 2, no. 2 (June 19, 2019): p17. http://dx.doi.org/10.30560/hssr.v2n2p17.
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The main purpose of this study is to determine, forecast and evaluate the best of economic conditions and company’s performance in the future. The other purpose of this study is to analyze the financial statement and than give information for financial managers to make through decisions about their business. The financial statement applies tools, analytical techniques and required methods for business analysis. It is a diagnostic tool for evaluating financing activities, investment activities and operational activities as well as an assessment tool for management decisions and other business decisions. The analysis of financial statements, respectively the analysis of the financial reports are used by managers, shareholders, investors and all other interested parties regarding the company's state. Managers use financial reports to see the situation in which the company stands and then provide information to shareholders, to see how reasonable are the investments made in the company. To potential investors, the analysis of the financial statements of the company is very important, because, first they want to know the actual state of the company and then decide whether to invest or not.
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Ferina, Veren, and Amrulloh Amrulloh. "Analisis Kinerja Keuangan Pada Industri Property dan Real Estate Serta Kontribusinya Terhadap Pendapatan Negara Dari Sektor Pajak." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (August 17, 2020): 227–36. http://dx.doi.org/10.37641/jiakes.v8i2.381.
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The global economy is currently experiencing a shocking crisis. Many people, particularly entrepreneurs, are affected by this condition. This compels companies in Indonesia to maintain their good performance in order to be able to compete and survive. Company performance can be identified and assessed through analysis on the company's financial statements. The financial statements consist of the Statement of Financial Position, the Profit and Loss Statement, the Equity Change Report, the Cash Flow Statement, and the Notes to Financial Statements. With the analysis of financial statements, the performance of an enterprise can be assessed by performing a mathematical calculation of the items in the financial statements. In addition to examining the company's performance, financial statement analysis can also predict the company's financial condition in the future. It also serves as the source of information about the company's health condition. This financial statement analysis is very useful as information for various parties, such as the government, investors, and other users of financial statements to assess the financial condition of a company.
The purpose of this study was to determine the financial performance of property and real estate companies as well as their contributions to the state from the tax sector. The research was conducted by taking financial statements from property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018. The results show that the property and real estate companies with the best financial performance was Bumi Serpong Damai Tbk. In terms of contributions made by companies from the tax sector, Pakuwon Jati Tbk has contributed increasingly consistent every year. However, if seen from its financial performance, Bumi Serpong Damai Tbk has the best performance and good tax contributions.
Key words :Analysis of Financial Performance and Tax Contributions.
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Pricylia, Dhea Aristy, and Martinus Budiantara. "Pendeteksian Fraud Dalam Laporan Keuangan dengan Cash Flow Shenanigans pada Perusahaan BUMN yang Terdaftar di BEI Periode 2018-2022." Reslaj : Religion Education Social Laa Roiba Journal 6, no. 3 (December 8, 2023): 1835–46. http://dx.doi.org/10.47467/reslaj.v6i3.5485.
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Indonesia is one of the developing countries where the phenomenon of fraud is not unfamiliar to the public. Types of fraud that occur in Indonesia include financial statement fraud, misappropriation of state assets/wealth, and corruption. Therefore, it is essential to address financial statement fraud. This research aims to prove whether cash flow shenanigans have an impact on detecting fraud in financial statements. The results of the study indicate that days sales outstanding (DSO) significantly influences the detection of fraud in financial statements. Delaying payment of obligations (DPO) does not have a significant impact on detecting fraud in financial statements. Reducing inventory purchases (DSI) significantly influences the detection of fraud in financial statements. Net income (CFNI) significantly affects the detection of fraud in financial statements.
Keywords : Cash Flow Shenanigans, Fraud, Financial Reports
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Arsa, Arsa, Muhammad Ismail, Ferri Saputra Tanjung, and Muhamad Syawal. "PENERAPAN PENYUSUNAN LAPORAN DENGAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM)." Al-Dzahab 3, no. 2 (September 1, 2022): 100–108. http://dx.doi.org/10.32939/dhb.v3i2.1461.
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Purpose : This study aims to determine the application of the preparation of reports with financial accounting standards for micro, small and medium entities at Pak DJ's Souvenir Shop. The problems discussed in this study are how to prepare the financial statements of Pak DJ's gift shop and how to form the preparation of the DJ's gift shop's financial statements in accordance with SAK EMKM. The purpose of this study is to analyze the form of the financial statements of Pak DJ's Souvenir Shop and make a financial report of Pak DJ's Souvenir Shop in accordance with SAK EMKM.Design/methodology/approach : To obtain the data, the authors used descriptive qualitative research, namely through interviews with the owner of the DJ's Souvenir Shop and documentation of documents related to the preparation of the DJ's souvenir shop's financial statements.Findings : The results showed that the financial statements prepared by Mr. DJ's Souvenir Shop were only simple notes, namely cash receipts and disbursements, the application of financial statement preparation based on Financial Accounting Standards for Micro, Small and Medium Entities at Mr. DJ's Souvenir Shops compiled by researchers consisting of: from the statement of financial position, income statement and notes to financial statements.Research imlications : Statement of financial position with total assets of Rp. 101,832,700 and total liabilities and equity of Rp. 149,490,100, income statement with total profit of Rp. 99,490,100 and notes to financial statements.
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Oktavia, Suci, Asniati Bahari, and Rayna Kartika. "Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan." Jurnal Akuntansi dan Ekonomika 12, no. 2 (December 20, 2022): 275–84. http://dx.doi.org/10.37859/jae.v12i2.4207.
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Financial statement fraud is a deliberate of misstatement on the financial report of a company or the omission of amounts or misdisclosures in financial statements to deceive financial statement users. This study aims to analyze the effect of elements of the fraud hexagon theory on financial statement fraud. Hexagon fraud has several elements, namely stimulus, capability, opportunity, rationalization, arrogance, and collusion. The results showed that the stimulus in terms of financial stability, the stimulus assessed from external pressure, and ego had an effect on fraudulent financial statements. The stimulus in terms of financial targets, capability assessed from the change of directors, opportunity or ineffective supervision on financial performance monitoring, rationalization, and collusion have no effect on fraudulent financial statements.
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Yuliarti, Norita Citra. "STUDI PENERAPAN PSAK 45 YAYASAN PANTI ASUHAN YABAPPENATIM JEMBER." JURNAL AKUNTANSI UNIVERSITAS JEMBER 12, no. 2 (March 31, 2015): 58. http://dx.doi.org/10.19184/jauj.v12i2.1411.
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Yayasan Panti Asuhan Yabbapenatim in managing funds from donors, and distribution process more inclined to charity to help education, health assistance, and support working capital. In the case of this disclosure orphanage foundation has not made a note to the financial statements and for the presentation of its financial statements Yayasan Panti Asuhan Yabbapenatim make two simple financial statement balance sheet and statement of sources and utilization of funds. Yayasan Panti Asuhan Yabbapenatim has met the statutory regulations charity to make the financial statements. However, the components of financial statements that are made not complete and not fulfill the components of financial statements in accordance with IAS 45, because of limited funds and human resources are managed. The financial statements have not been audited by an independent auditor or by a public accounting firm. Because if the audited it will provide added value for Transparency and accountability to the financial statements he made that will increase public confidence in the Yayasan Panti Asuhan Yabbapenatim to manage,distribute and use it. Key words: Accounting Foundation, IAS 45, Financial Reporting.
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Price III, Richard A. "Cash Flows at Amazon.com." Issues in Accounting Education 28, no. 2 (April 1, 2012): 353–74. http://dx.doi.org/10.2308/iace-50182.
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ABSTRACT: This instructional case illustrates how Amazon.com's strategy has evolved over time and how these characteristics are reflected in the financial statements. A particular emphasis is placed on the cash flow statement. Students evaluate the cash flow statement and examine its articulation with the other financial statements. Students create a direct method cash flow statement in the year of Amazon.com's initial public offering using the information available in the financial statements.
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Nadziliyah, Herlina, and Niken Savitri Primasari. "ANALISIS FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI." Accounting and Finance Studies 2, no. 1 (January 28, 2022): 21–39. http://dx.doi.org/10.47153/afs21.2702022.
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Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving and deceiving users of financial statements. The approach taken to identify the factors that influence financial statement fraud, one of which is the fraud hexagon model. There are six factors in the fraud hexagon, namely Stimulus which will be represented by financial targets, Ability will be represented by a change of director, Collusion will be represented by political connections, Opportunity will be represented by the quality of external auditors, Rationalization will be represented by audit opinion and Ego is represented by many photos CEO. This study aims to analyze the effect of the fraud hexagon on fraudulent financial statements in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2015-2019. Detection of the possibility of fraudulent financial statements is measured by the F-Score model. This study uses a purposive sampling technique with a sample of 25 companies and 125 data on annual reports and financial statements. The results showed that financial targets, the quality of external auditors, and the number of CEO photos had no effect on financial statement fraud, while the change of directors had a negative and significant effect on financial statement fraud, political connections had a positive and significant effect on financial statement fraud. Audit opinion has a negative and significant effect on financial statement fraud.
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Sabatian, Zakharia, and Francis M. Hutabarat. "THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD." Jurnal Akuntansi 10, no. 3 (October 31, 2020): 231–44. http://dx.doi.org/10.33369/j.akuntansi.10.3.231-244.
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Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many investors are interested in the company. Therefore, this study aims to examine the influence of the Fraud Triangle factor in detecting fraudulent financial statements. The object of this study uses the financial statements of the Cigarettes and Cosmetics subsectors that are listed on the Indonesia Stock Exchange in the period 2016-2018. This study uses thirty sample data using purposive methods based on criteria. Data analysis using logistic linear regression analysis. The results showed that Rationalization had a significant effect on financial statement fraud. Meanwhile, Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Ineffective Monitoring, Nature of Industry have no significant effect on financial statement fraud.Keywords: Fraud, Pressure, Opportunity, Rationalization, Financial Statement Fraud
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Theo, Ahmad Hadi, and Karnila Ali. "Evaluasi Penyajian Laporan Keuangan Daerah Berbasis Akrual Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Lampung Timur." Jurnal Manajemen DIVERSIFIKASI 2, no. 2 (June 27, 2022): 522–28. http://dx.doi.org/10.24127/diversifikasi.v2i2.1871.
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This study aimed to determine the accrual accounting presentation of regional financial statements for the East Lampung Regency Financial and Asset Management. Data is obtained from observations, documents and face-to-face interviews of all BPKAD activities or activities, East Lampung Regency. Research data analysis was performed using Miles and Huberman model data analysis, namely data reduction, data visualization and conclusion drawing/verification. The results show that the East Lampung Government has presented 7 (seven) main elements of financial statements, which are reports on budget performance, reports on changes in budget balance, balance sheets. accounting balance sheet, the statement of operations, the statement of cash flows, the statement of changes in equity, and the notes to the financial statements (which are not separate from these financial statements). The implementation of regional financial management in East Lampung Regency Government refers to the government accounting standards (SAP) based on accrual accounting. Keywords: Presentation, Regional Financial Statements, Accruals
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Nur Fajri, Sidik. "THE EFFECT OF FINANCIAL STABILITY, EXTERNAL PRESSURE, PERSONAL FINANCIAL NEED, FINANCIAL TARGETS, INEFFECTIVE MONITORING AND AUDIT QUALITY ON DETECTING FRAUD FINANCIAL STATEMENT IN PERSPECTIVE OF FRAUD TRIANGLE." Journal of Business Economics 23, no. 2 (2018): 191–99. http://dx.doi.org/10.35760/eb.2018.v23i2.1828.
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The purpose of this study was to determine whether financial stability, external pressure, personal financial need, financial targets, ineffective monitoring, and audit quality affect the financial statement fraud by collecting empirical evidence. The object of research is the companies from sector property and real estate which listing on the Indonesia Stock Exchange, with research period in 2010-2012. The samples in this study were selected based on purposive sampling method with a total sample of 14 companies. The analysis technique used in this research is multiple regression analysis using SPSS. These results indicate that the variable external pressure, personal financial need and audit quality effect on the financial statements fraud, meanwhile variables financial stability, financial targets, ineffective monitoring had no effect on the financial statements fraud. Variables financial stability, external pressure, personal financial need, financial targets, ineffective monitoring and audit quality simultaneously effect on the financial statements fraud. Keywords: Financial Statement Fraud, Fraud Triangle
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Bondarenko, Natalya, and Violetta Fedorko. "Place and role of financial statement audit in the enterprise activity." Galic'kij ekonomičnij visnik 84, no. 5 (2023): 50–59. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.05.050.
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This article conducts a comprehensive study and generalisation of the essence of financial statement audit. The main attention is paid to determining the place of financial statement audit in the context of enterprise management in the current economic environment. The study found that the financial statements of an enterprise are designed to meet the information needs of its users, and each element of the statements performs functions that provide information in a certain context. The article analyses the procedures for auditing financial statements that meet its purpose, depending on the elements of financial statements. The possible risks that enterprises may face as a result of not conducting an audit of financial statements are identified. In particular, it was found that failure to audit financial statements may affect internal and external decisions of enterprises, such as investment planning, lending and management decision-making. The study showed that neglecting the frequency of financial statement audits can also lead to losses and financial instability, which can expose companies to financial fraud, illegal actions and uncontrolled risks. According to the results obtained in the course of the study, a specific algorithm of actions has been developed that should be performed by the auditor when checking compliance with the conditions for preparing financial statements by enterprises. The proposed algorithm is aimed at improving the quality of financial statements, simplifying the process of making management decisions and promoting sustainable development of enterprises in Ukraine. The results of the study include an analysis of the methods of collecting audit evidence and their significance for the audit of financial statements. The study showed that in an unstable economic environment, the audit of financial statements is becoming increasingly important, as it addresses global issues related to the reliability of accounting and reporting, analysis of the causes of possible inconsistencies between these statements and the real state of the enterprise, as well as control over the efficiency of financial and economic activities.