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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Conference on Community Engagement Project (Concept)
Fiorentina Fiorentina
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PERKEMBANGAN AKUNTANSI BRUNEI DARUSSALAM DAN ANALISIS SHENANIGANS DALAM LAPORAN KEUANGANNYA Natalis Christian; Felicia Aw; Fiorentina Fiorentina; Alice Alice; Anisah Aufah
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.998 KB) | DOI: 10.38043/jiab.v6i1.3017

Abstract

Brunei adalah satu-satunya negara berdaulat sepenuhnya di Kalimantan, sisa wilayah pulau dibagi antara negara Malaysia dan Indonesia. Menurut Dana Moneter Internasional (IMF), Brunei menempati urutan kelima di dunia berdasarkan produk domestik bruto per kapita pada paritas daya beli. Ada dua jenis Standar Akuntansi yang akan diadopsi di Brunei Darussalam, yaitu Standar Pelaporan Keuangan Internasional (IFRS) dan Standar Akuntansi Brunei Darussalam (BDAS) yang dikeluarkan oleh BDASC untuk entitas lain yang tidak memiliki akuntabilitas publik (entitas kepentingan non-publik). Dengan analisis yang penulis lakukan berdasarkan laporan tahunan dan laporan keuangan dengan memakai objek Bank Islam Brunei Darussalam (BIBD) selama 5 tahun terakhir, hasil analisa menunjukkan bahwa perusahaan tidak melakukan praktik Shenanigans 1, Shenanigans 2, Shenanigans 4, Shenanigans 5, Shenanigans 6, Shenanigans 7. Bank Islam Brunei Darussalam (BIBD) melakukan teknik Shenanigans 3 dalam pencatatan laporan keuangannya tanpa pengaruh yang signifikan (jumlah yang kecil) sehingga laporan keuangan masih wajar dan tidak merugikan pihak yang bersangkutan. Kata Kunci: Brunei Darussalam, Perkembangan Akuntansi, Teknik Shenanigans.
DESIGN OF INT ERNAL CONTROL SYSTEM, ACCOUNTING RECORDS, AND FINANCIAL REPORTING IN JUNE’S MARKET Sukiantono Tang; Fiorentina Fiorentina
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This activity was done to apply accounting knowledge learned during the university study to daily business practice. Besides, this activity also aims to help micro-business entrepreneurs make accounting records and financial reports accurately and correctly to reflect the business economy situation. The object of this activity is June’s Market, a micro-business that operates online and still uses manual records on books, also not having a good financial report. These conditions were known by visiting the business place and also by interviewing. This activity results in an accounting system designed in Microsoft Access program so that entrepreneurs can easily do the records and the system can automatically create financial reports. This system can also improve business flow to a more efficient and effective business operation.
Co-Authors Alice Alice Anisah Aufah Christian, Natalis Felicia Aw Sukiantono Tang