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Rekonstruksi Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Alexander Zulkarnaen Fauzi; Yulinartati Yulinartati; Elok Fitriya
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i1.2134

This study aimed to determine the financial statements of Bestcow dairy farm based on the Financial Accounting Standards of Micro, Small, and Medium Enterprises. Interview, observation, and documentation as a method of data collection and data sources obtained from primary and secondary data. The research method used in this study is a qualitative method. This research is a case study with the object of research on Bestcow dairy farm which has not implemented the preparation of financial statements with SAK EMKM. The results showed, income statement with total loss Rp. 33.083.780, financial position statement with total asset of Rp 1.452.653.220, Note to the financial statement (CALK) presented a general description of UMKM Bestcow. Conclusion, that Bestcow dairy farm in preparing its financial statements only prepared a simple financial statement Keywords : Preparation of Financial Statement, SAK EMKM

Implementasi Sistem Keuangan Desa (Siskeudes) Studi Kasus pada Desa Besuki Kecamatan Besuki Kabupaten Situbondo Sulistyowati Sulistyowati; Norita Citra Y; Elok Fitriyah
International Journal of Social Science and Business Vol. 3 No. 3 (2019): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i3.21056

Pengelolaan keuangan desa untuk penyelenggaraan pemerintah di Desa Besuki tidak terlepas dari faktor keuangan sebagai sarana terwujudnya pengelolaan keuangan desa yang lebih baik, aplikasi sistem keuangan desa yang telah dikembangkan pemerintah desa untuk tata kelola desa guna mempermudah pengelolaan keuangan desa agar lebih transparan dan akuntabel. Tujuan dari penelitian untuk mengetahui Implementasi Sistem Keuangan Desa (Siskeudes) Desa Besuki Kecamatan Besuki Kabupaten Situbondo. Peneliti menjelaskan menggunakan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa implementasi sistem keuangan desa sudah cukup baik, hanya saja ada ketidaksesuaian dari sisi pertanggungjawaban yakni belum bisa paparkan kepada masyarakat

Penerapan Akuntansi Aset Tetap Berdasarkan Standar Akuntansi Pemerintahan (SAP) No. 07 Tentang Aset Tetap pada Dinas Pekerjaan Umum dan Penataan Ruang (DPUPR) Kabupaten Situbondo Dwi Cahya R.S.; Yulinartati .; Elok Fitriyah
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24469

Penelitian ini dilakukan di Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Situbondo yang bertujuan untuk meneliti tentang penerapan akuntansi aset tetap yang sesuai dengan SAP No.07 tentang aset tetap. Penelitian ini menggunakan metode kualitatif deskriptif. Jenis data yang digunakan yaitu data primer dan data sekunder. Metode pengumpulan data dilakukan dengan cara wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa penerapan akuntansi aset tetap pada dinas PUPR tidak sesuai dengan SAP No.07, dikarenakan penerapan aset tetap pada dinas PUPR yang seharusnya menurut SAP No.07 berbasis akrual, tetapi dinas PUPR berbasis kas.

Analisis Penerapan PSAK 71 terhadap Pencadangan Piutang pada Perbankan Carmanita Aisyah Pandanwangi; Arik Susbiyani; Elok Fitriya
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.951

This study aims to determine the analysis of PSAK 71 on the provision of receivables at banks in Indonesia. The data in this study used qualitative methods in the form of secondary data and information on financial statements of banking companies registered in Indonesia. The sample in this study was selected with the criteria of being a banking company listed on the Indonesia Stock Exchange (IDX) based on the number of assets in 2019. The sample in this study was six 6 banking companies. Based on the results of the analysis and discussion, it shows that companies in the banking sub-sector are ready to apply PSAK 71 (2017). In addition, the results of this study explain that the application of PSAK 71 has an impact on capital in each company.

TEORI AGENCY DALAM PERSEPEKTIF SOSIAL BUDAYA Ibna Kamilia; Elok Fitriya
JURNAL LENTERA AKUNTANSI Vol 8, No 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.753

Agency tehory assumes that the principal and agent have different purposes, concerned with their utility and have different risk preferences. This study assumes that cultural diffrences will give a different color in the agency theory. Culture can align objectives between principle and agent, change their risk preferences and reduce opportunistic actions. Based on these arguments will be deve;oped some proporsitions which are expected to be tested empirically.Keywords : Agency Theory, Culture, Behavior

Analisis Penerapan Akuntansi Pembiayaan Gadai Emas Dan Investasi Emas Syariah Pada Pt. Bank Syariah Mandiri Kcp Balung Jember Naimatul Munawaroh; Yulinartati Yulinartati; Wahyu Elok Fitriya
National Multidisciplinary Sciences Vol. 1 No. 3 (2022): Proceedings N-CoME 2022
Publisher : Universitas Muhammadiyah Jember

Penelitian ini merupakan studi kasus yang bertujuan untuk mengetahui langkah-langkah akuntansi dalam pembiayaan gadai emas dan investasi emas syariah yang dilaksanakan oleh Bank Syariah Mandiri di Balung Jember. Selain itu, penelitian ini bertujuan untuk mengetahui bagaimana penerapan PSAK No. 107 tentang ijarah dan PSAK 102. Penelitian ini menggunakan metode deskriptif kualitatif, dengan sumber data primer. Penulis menggunakan data dengan mewawancarai salah satu pegawai atau kepala bagian gadai Bank Syariah Mandiri di Balung Jember. Data diperoleh dari wawancara sebagai pedoman tata cara akuntansi ijarah yang diterapkan pada produk pembiayaan gadai emas syariah. Hasil penelitian ini menemukan bahwa pelaksanaan gadai emas BSM belum sepenuhnya sesuai dengan PSAK 107 dimana Bank Mandiri Syariah tidak memasukkan rekening pendapatan ijarah sedangkan dalam PSAK 107 poin pertama adalah memasukkan rekening pendapatan ijarah. Namun dalam pelaksanaan akuntansi emas untuk investasi atau produk angsuran emas BSM telah dilakukan sesuai dengan PSAK 102.

Analisis Perhitungan Harga Pokok Produksi Roti dengan Menggunakan Metode Full Costing pada UMKM San Roti Wahyu Bagus Putra; Yulinartati; Elok Fitriya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1555

In Indonesia, many companies or MSMEs do not use proper financial records, especially in calculating the cost of production. Even though this calculation is really needed so that there are no errors in calculating the cost of production. The method used in this research is the Full Costing method because this method is required to include all costs incurred in the production process, including variable overhead costs and fixed overhead. It is from this background that this research was conducted with the title ""Analysis of the Calculation of the Cost of Production of Bread Using the Full Costing Method in SAN Roti MSMEs" Lumajang. This research uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method. The object of this research is a bakery. Data was collected by means of observation, interviews and documentation. The research results show that calculations using the full costing method produce lower costs than calculations according to San Roti. This is because in the calculations made by UMKM San Roti there are costs that are not included in the calculation, namely asset depreciation costs. Meanwhile, in calculations using the full costing method, asset depreciation costs are calculated and included in the calculation, resulting in different production costs.

Rekonstruksi Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah Atika Dwi Lestari; Yulinartati Yulinartati; Elok Fitriya
Jurnal Ilmu Hukum, Ilmu Sosial dan Ekonomi Vol. 1 No. 2 (2024): Junal Ilmu Hukum, Ilmu Sosial dan Ekonomi
Publisher : Lembaga Dongan Dosen

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

Standar Akuntansi Keuangan Mikro, Kecil dan Menengah (SAK EMKM) adalah salah satu standar yang dibuat dengan cara sederhana untuk memfasilitasi UMKM untuk menyusun dan menyajikan laporan keuangan bisnis mereka. Penelitian ini menggunakan metode kualitatif dengan metode studi kasus. Jenis data yang digunakan adalah data primer dan data sekunder dengan teknik pengumpulan data observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pencatatan dan penyusunan laporan keuangan UD. Kiki Jaya Jember tidak sesuai dengan Standar Akuntansi Keuangan untuk Usaha Mikro, Kecil dan Menengah (SAK EMKM) karena laporan keuangan yang disusun masih sangat sederhana, yaitu hanya mencatat standar penjualan dan pembelian. Setelah direkonstruksi, aplikasi laporan keuangan diproduksi sesuai dengan SAK EMKM yang terdiri dari laporan posisi keuangan, laporan laba rugi dan catatan atas laporan keuangan.

Analisis Perhitungan Harga Pokok Produksi Roti dengan Menggunakan Metode Full Costing pada UMKM San Roti Wahyu Bagus Putra; Yulinartati; Elok Fitriya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1555

In Indonesia, many companies or MSMEs do not use proper financial records, especially in calculating the cost of production. Even though this calculation is really needed so that there are no errors in calculating the cost of production. The method used in this research is the Full Costing method because this method is required to include all costs incurred in the production process, including variable overhead costs and fixed overhead. It is from this background that this research was conducted with the title ""Analysis of the Calculation of the Cost of Production of Bread Using the Full Costing Method in SAN Roti MSMEs" Lumajang. This research uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method. The object of this research is a bakery. Data was collected by means of observation, interviews and documentation. The research results show that calculations using the full costing method produce lower costs than calculations according to San Roti. This is because in the calculations made by UMKM San Roti there are costs that are not included in the calculation, namely asset depreciation costs. Meanwhile, in calculations using the full costing method, asset depreciation costs are calculated and included in the calculation, resulting in different production costs.

PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) STUDI KASUS PADA BUMDes KEMBANG DESA KEMIRI KECAMATAN PANTI Maya Ilma Navi’ah; Norita Citra Yuliarti; Elok Fitriya
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 7: Juni 2022
Publisher : CV. Ulil Albab Corp

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

This research aims to find out how financial management carried out by BUMDes Kembang, Kemiri Village, Panti District inorder to optimize the potential of the village. The research includes descriptive research with a qualitative approach. The results of this study show that the financial management carried out by BUMDes Kembang is carried out cooperatively and participatively, all BUMDes administrators participate in the process of managing BUMDes operations although there are obstacles that sometimes occur don’t make it an obstacle not to participate in the development of BUMDes. In its financial management, BUMDes Kembang carries out the planning, implementation, management, reporting and accountability stages. However, in the implementation and administration stage of BUMDes Kembang it is still not appropriate. At the implementation stage, the recording is still simple and has not yet arrived in the general ledger. Administration is carrid out when there is assistance from outside parties.

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