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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL RISET AKUNTANSI GOING CONCERN BAKI (Berkala Akuntansi dan Keuangan Indonesia) KEUNIS JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Sinar Manajemen Jurnal Akuntansi dan Ekonomika Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Gorontalo Development Review Jurnal Online Insan Akuntan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Terapan Akuntansi Jurnal Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Kolaboratif Sains Indonesian Accounting Literacy Journal International Journal Of Economics Social And Technology Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Syahrir, Syamsul
Sekolah Tinggi Ilmu Ekonomi Panca Bhakti Palu, Sulawesi Tengah, Indonesia
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Analisis Pencatatan dan Penyusunan Laporan Keuangan di CV. Data Technic Palu: Analysis of Recording and Preparation of Financial Reports at CV. Data Technic Palu Erni Setia Swasti Waruwu; Andini Nurhajra; Syamsul
Jurnal Kolaboratif Sains Vol. 8 No. 5: Mei 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i5.7711

Abstract

Tujuan penelitian ini adalah untuk Menganalisis Pencatatan Dan Penyusunan Laporan Keuangan pada CV. Data Technic Palu dan penyesuaian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik di CV. Data Technic, yang berlokasi di Jalan Wolter Monginsidi no. 58A Kota Palu. Penelitian ini dilakukan dengan menggunakan metode kualitatif dengan pendekatan deskriptif serta penyesuaian laporan keuangan berdasarkan SAK ETAP dengan menggunakan data primer dan data sekunder yang diambil dari laporan keuangan CV. Data Technic Palu. Teknik pengumpulan data pada penelitian ini menggunakan teknik observasi, wawancara dan dokumentasi dan teknik analisis menggunakan reduksi data, penyajian data, dan penarik kesimpulan. Berdasarkan analisis data, hasil penelitian menunjukan bahwa CV. Data Technic sudah menerapkan akuntansi tetapi pencatatan dan penyusunan laporan keuangan yang dilakukan masih belum mengikuti ketentuan yang ada di SAK ETAP.
Prinsip Transparansi Pengelolaan Keuangan Desa: Mengungkap Implementasinya di Desa Pombewe Syamsul, Syamsul; Nurhadi, Nurhadi; Nurlailah, Nurlailah
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.7835

Abstract

This research aims to investigate the application of the principle of transparency in village financial management. This type of research is descriptive qualitative. This research was conducted in Pombewe Village, Sigi Regency. Data was obtained through interviews with the Village Government, Village Facilitators, and the Village Consultative Body (BPD). This research found that the application of the principle of transparency at the planning stage was realized in the form of village APB deliberations and information boards. At the implementation stage, transparency is realized in the form of deliberations and the installation of activity information boards. Then, transparency at the reporting and accountability stage is reflected in the form of deliberation and submission of village financial accountability report files to the authorities. In short, the Pombewe Village Government has begun to apply the principle of transparency at every stage of village financial management.
Co-Authors Abd. Rahman Taher Agustin Agustin Andi Atira Andini Nurhajra Arsynata Dewi S. Kanoli Chaeranti M. Dewi Chaeranti Muldayani Dewi Dini Rosyada Dini Rosyada Dini Rosyada Dini Rosyada Dwi Wahyono Erni Setia Swasti Waruwu Fadel Muhammad Fadel Muhammad, Fadel Fitriana Ika Helsa Irma Irwan Taufiq Ritonga Jenny Theresia Dewanto Leony Puspita Lologau Lilia Fifiani Mulvita Suriatman Nulailah Nulailah Nur Faidah Nur Raihanah Zalikhah Nurhadi Nurhadi Nurhadi Nurhadi Nurhadi Nurhadi Nurlailah Nurlailah Nurlailah Nurlailah Nurlailah, Nurlailah Ratu Subaeda Rosyada, Dini Sarifah, Putri Silvana Siti Masyita Siti Zuhroh Siti Zuhroh Siti Zuhroh Tri Handayani, Komang Wenli Yanto Tadongeka Winda Yanti Zuhroh, Siti