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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Sanubari, Sari
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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.
PENGARUH IFRS TERHADAP PERWUJUDAN BISNIS YANG SEHAT DI INDONESIA Setiajatnika, Eka; Sanubari, Sari; Inggit Yulinar, Ai; Nur Rahmawati, Astri
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 (471.922 KB) | DOI: 10.32670/fairvalue.v1i2.13

Abstract

This study aims to analyze the effect of accounting standards based on International Financial Reporting Standards (IFRS) on the realization of sound business in Indonesia by using benefits, the goals and advantages of IFRS itself, International Financial Reporting Standards (IFRS) are adopted standards, interpretations and frameworks. by an international accounting standards board (IASB) compiler body. Basically the business aims to seek profits or profits that are as large as possible, but a sound business requires more detailed and more open financial statements for both internal and external. The realization of a healthy business is projected with IFRS characters who are more transparent in making financial reports, strengthening informed economic accountability and contributing to economic efficiency by helping investors to identify a company and most importantly International Financial Reporting Standards (IFRS) is a global language where companies ( business) can be understood by the world market. Thus the business will progress significantly because it can enter the world capital market. The writing method used is a literature study where with this method we as authors seek information through books, journals, articles, thesis, laboratory manuals, theses, dissertations and other scientific works. All references are related to this paper and we have developed it so that there is a link between IFRS standards towards the realization of a healthy business in Indonesia. The results of our research prove that IFRS standards are capable of realizing a healthy and growing business globally. The conclusion of our research is that the benefits, objectives and characteristics of IFRS standards will be able to make businesses in Indonesia develop healthily and make the company easier to enter the world capitalmarket.
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.
PENGARUH IFRS TERHADAP PERWUJUDAN BISNIS YANG SEHAT DI INDONESIA Setiajatnika, Eka; Sanubari, Sari; Inggit Yulinar, Ai; Nur Rahmawati, Astri
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 (645.006 KB) | DOI: 10.32670/fairvalue.v1i2.13

Abstract

This study aims to analyze the effect of accounting standards based on International Financial Reporting Standards (IFRS) on the realization of sound business in Indonesia by using benefits, the goals and advantages of IFRS itself, International Financial Reporting Standards (IFRS) are adopted standards, interpretations and frameworks. by an international accounting standards board (IASB) compiler body. Basically the business aims to seek profits or profits that are as large as possible, but a sound business requires more detailed and more open financial statements for both internal and external. The realization of a healthy business is projected with IFRS characters who are more transparent in making financial reports, strengthening informed economic accountability and contributing to economic efficiency by helping investors to identify a company and most importantly International Financial Reporting Standards (IFRS) is a global language where companies ( business) can be understood by the world market. Thus the business will progress significantly because it can enter the world capital market. The writing method used is a literature study where with this method we as authors seek information through books, journals, articles, thesis, laboratory manuals, theses, dissertations and other scientific works. All references are related to this paper and we have developed it so that there is a link between IFRS standards towards the realization of a healthy business in Indonesia. The results of our research prove that IFRS standards are capable of realizing a healthy and growing business globally. The conclusion of our research is that the benefits, objectives and characteristics of IFRS standards will be able to make businesses in Indonesia develop healthily and make the company easier to enter the world capitalmarket.
Co-Authors Agus Arifin, Agus Eka Setiajatnika Inggit Yulinar, Ai Mardi, Rizqo Nur Rahmawati, Astri Tusholihah, Mardiyah