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Analysis of Financial Reporting Users: A Case Study on the Banking Restructuring Program Imam Suprayogi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5972

Abstract

The preparation of financial reporting by an entity needs to consider the users of financial information because it is closely related to the purpose of preparing the financial statements. The law stipulates that the Indonesia Deposit Insurance Corporation must report the financial statements of the Banking Restructuring Program, but does not regulate how these financial statements should be presented. To determine the presentation of the financial statements, it is necessary to perform a user analysis of the financial statements. Using a qualitative case study approach, this research analyzes users and the financial information required from the Banking Restructuring Program. The results of the analysis show that the Banking Restructuring Program has various users of financial statements. Most of these users use the information in the financial statements to assess the accountability of the Banking Restructuring Program.
Co-Authors ', Nurdin Achmad Rudi Haryadi AFRIZAL AFRIZAL Agus Ika Putra Alfian Alfian Alfian Alfian Aminuyati Andreas Panjaitan Andrey Arzil Andy Hendri, MT, Andy Andyca Putra As, Andyca Putra Anto Ariyanto Anton Ariyanto Aras Mulyadi Ardi Wahyudi Ardian Ardian Ari Sandhyavitri Arneni, Arneni Aryo Sasmita Ashral, Ashral Asmura, Jacky Astri, Yulasni Aswal Fitra Yadi Audah, Syafridatul Azmi, Nuzulul Bambang Sudjatmoko Bambang Sujatmoko Binhar, Mathrab Bochari Bochari - Budijono, Budijono Burhanudin Burhanudin Cahyono, Sandi Cahyono, Sandi Citra Perdana Cuprtino Tamba Daviq Chairilsyah Deddy Prasetyo Utomo Desyi Astuti Dewi Marni Edi Suhendri Edi Yusuf Adiman Effendi Sianipar Efri Maryoni Ega Riana Tovani Eki Efrizal, Eki Ela Fitriana Ela Fitriana Elianora - Elvi Yenie, Elvi Ermiyati Ermiyati - Ermiyati Ermiyati, Ermiyati Ermiyati, E fadly, Rendy Fahmi, Naufal Muhammad Fajri Rahmatullah fakhri Fakhri Fakhri Fakhri Fakhri Fakhri, F Fakhri, Fakhri Fauzi Febriansyah Fauzi, Manyuk Febrian, Anggi Feranita Feranita Ferdi Wranda Ferry Fatnanta Fitrah Parlindungan Fitria Sari Gandung Rahmadi Geo Gifaj Ruci Adzano Ghofirin, Khoirul Ghofirin, Khoirul Gian Habriandi Tarigan Gufrion Elmart Sitanggang Gunawan Wibisono Gussyafri Habrio Ilva YR Hafidzilhaj Harys Hafiz Catur Anggoro Handrianti, Pipi Hardiman Hardiman Hendro Ekwarso Husnil Fitri Indah Ameliana Beza Isnandi, Ari Ivnaini Andesgur Jacky Asmura Jacky Asmura Jamili, M Joehari Jecky Asmura Joleha, Joleha Jusatria Khairullah, M Khoirul Ghofirin Luluk Masfufa Mahyudin Mahyudin Mailino, Vemby Maryoni, Efri Mathrab Binhar Matrab Binhar Mifta Khairiah Mira Dharma Susilawaty Monita Olivia Mubarak Mubarak Mubarak Mubarak Mubarak Mubarak Mubarak Mubarak Mubarak Muhammad Arif Muhammad Arrafi Irsyad Muhammad Reza Muhammad Rico Saputra Muhammad Shalahuddin Muhammad Yoganda Mukhelnalis Sutazril Nahar Afrizal Nofrizal Nofrizal Novan, Andre Nurdin Nurdin . Nurdin Nurdin Nurdin Nurdin Nurdin, N Nurhasanah Junia Oki Adi Putra Pipi Handrianti Ranata, Nicola Rabb Randhi Saily Resty Agesti Handayani Resty Agesti Handayani Riady, Rony Rahmad Rinaldi Rinaldi Rio Novi Awan Ronald M Hutauruk Ronald Mangasi Hutauruk Rudi Hasmadan Safari Tri Septanto Safridatul Audah Salvi Novita Sandi Cahyono Saputra, Ricko Adi Saputra, Riola Satibi, Syawal Septya Ardiani Septya Ardiani Shalahuddin Siswanto, Siswanto Soewignjo Agus Nugroho Sofyan Husein Siregar Sri Djuniati Sri Djuniati Sudjatmoko, Bambang Suprasman Suprasman Suryafit, Sagit Suwondo Suwondo Syamsul Arifin Syarfi Syarfi Triliani, Ana Aulia Trimaijon Trimaijon Trimaijon, Trimaijon Trisla Warningsih Tsauri, Muhammad Idraq Ibnuts Ucin Muksin, Ucin Verawati Vernando Sahputra Limbong Wawan Yasir Prayuna Yasir Prayuna Yenita Morena Yogi Septian Malik Yohana Lilis Handayani Yohanna Lilis H Yulasni Astri Zaim, Zaflis Zaky Ilhami Zulfan Saam Zulkifli ZULKIFLI ZULKIFLI Zulkifli Zulkifli