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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Tusholihah, Mardiyah
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Economics, Econometrics & Finance

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PERANCANGAN LAPORAN KEUANGAN BERBASIS ONLINE DALAM RANGKA PENINGKATAN USAHA TAHU GORENG DI WILAYAH SUMEDANG JAWA BARAT Arifin, Agus; Tusholihah, Mardiyah; Sanubari, Sari; Mardi, Rizqo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.279 KB) | DOI: 10.32670/fairvalue.v1i2.12

Abstract

Technology is growing very rapidly which affects various fields of profession, especially in the field of Micro, Small and Medium Enterprises. Micro, Small and Medium Enterprises are one of the drivers of the nation's economy that are proven to be resistant to various economic crisis shocks. The basic problem of SMEs managers is the lack of knowledge about accounting and the making of accountable financial report formats. The purpose of this study is to design an Android-based Micro, Small and Medium Enterprises accounting application system that supports MSMEs to increase business and produce financial reports that meet accounting standards in accordance with SAK EMKM (Micro Small and Medium Entity Financial Accounting Standards). The Accounting Application System contains accounting applications for MSMEs that can compile accountable financial reports that can be learned based on android so that they can be accessed anytime and anywhere in order to increase the business of the people in the Sumedang area of ??West Java.
DAMPAK DAN UPAYA PENERAPAN IFRS PADA PELAPORAN KEUANGAN TERHADAP PERUSAHAAN DI INDONESIA Agung Pratomo Sugito Putra, Toufiq; Tusholihah, Mardiyah; Retnawati, Kristianty; Ignasius Loyola Maje, Germanus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.339 KB) | DOI: 10.32670/fairvalue.v1i2.14

Abstract

The application of IFRS in several countries, Indonesia has also applies IFRS for financial reporting. After Indonesia implemented IFRS, there are several statements of Accounting Standards abolished or revoked. The conceptual changes of experienced by the accounting world in Indonesia, of course it will cause various impacts for the development of accounting science in Indonesia. The application of IFRS has a positive and negative impact on companies in Indonesia. This study using a qualitative descriptive approach, the type of research used literature study.  Data source in this study using secondary data. The results of research show that the industries companies can formulate  impact of these standards changes  together, so that they are more efficient. The standard which is principles based can be derived in the form of accounting guidelines for specific industries that can be used as references in preparing financial statements of companies in the industry.
PERANCANGAN LAPORAN KEUANGAN BERBASIS ONLINE DALAM RANGKA PENINGKATAN USAHA TAHU GORENG DI WILAYAH SUMEDANG JAWA BARAT Arifin, Agus; Tusholihah, Mardiyah; Sanubari, Sari; Mardi, Rizqo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (861.249 KB) | DOI: 10.32670/fairvalue.v1i2.12

Abstract

Technology is growing very rapidly which affects various fields of profession, especially in the field of Micro, Small and Medium Enterprises. Micro, Small and Medium Enterprises are one of the drivers of the nation's economy that are proven to be resistant to various economic crisis shocks. The basic problem of SMEs managers is the lack of knowledge about accounting and the making of accountable financial report formats. The purpose of this study is to design an Android-based Micro, Small and Medium Enterprises accounting application system that supports MSMEs to increase business and produce financial reports that meet accounting standards in accordance with SAK EMKM (Micro Small and Medium Entity Financial Accounting Standards). The Accounting Application System contains accounting applications for MSMEs that can compile accountable financial reports that can be learned based on android so that they can be accessed anytime and anywhere in order to increase the business of the people in the Sumedang area of ​​West Java.
DAMPAK DAN UPAYA PENERAPAN IFRS PADA PELAPORAN KEUANGAN TERHADAP PERUSAHAAN DI INDONESIA Agung Pratomo Sugito Putra, Toufiq; Tusholihah, Mardiyah; Retnawati, Kristianty; Ignasius Loyola Maje, Germanus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (843.734 KB) | DOI: 10.32670/fairvalue.v1i2.14

Abstract

The application of IFRS in several countries, Indonesia has also applies IFRS for financial reporting. After Indonesia implemented IFRS, there are several statements of Accounting Standards abolished or revoked. The conceptual changes of experienced by the accounting world in Indonesia, of course it will cause various impacts for the development of accounting science in Indonesia. The application of IFRS has a positive and negative impact on companies in Indonesia. This study using a qualitative descriptive approach, the type of research used literature study. Data source in this study using secondary data. The results of research show that the industries companies can formulate impact of these standards changes together, so that they are more efficient. The standard which is principles based can be derived in the form of accounting guidelines for specific industries that can be used as references in preparing financial statements of companies in the industry.
Co-Authors Agus Arifin, Agus Ignasius Loyola Maje, Germanus Mardi, Rizqo Retnawati, Kristianty Sanubari, Sari Toufiq Agung Pratomo Sugito Putra