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Journal : Journal of Business Management and Economic Development

Implementation of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Preparation of Financial Statements Dewi, Khadijah Dinda Putri; Siregar, Saparuddin; Nasution, Juliana
Journal of Business Management and Economic Development Том 1 № 03 (2023): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i03.211

Abstract

This study aims to look at HR's understanding of the implementation of Accrual-Based SAP and to find out the application of accrual-based government accounting standards in Government Agencies of the North Sumatra Province Environment and Forestry Service,This study applies a descriptive qualitative approach with data collection techniques, namely observation, interviews, and documentation,Application of Government Accounting Standards to the Environment and Forestry Service of North Sumatra Province only presents 5 financial reports, namely the Budget Realization Report, Balance Sheet, Operational Report, Report on Changes in Equity and Notes to Financial Statements. It can be concluded that the financial reports presented by the Environment and Forestry Office of North Sumatra Province are in accordance with Government Regulation Number 71 of 2010.It can be concluded that the readiness of Human Resources (HR) at the Department of Environment and Forestry of North Sumatra Province is Inadequate. This is due to the lack of competent human resources in preparing financial reports and the lack of knowledge regarding the accrual basis at the North Sumatra Province Environment and Forestry Service. But it does not hinder and disrupt the process of preparing accrual-based financial reports, in which HR is guided by the preparation of financial reports in the previous period.
Accountability and Financial Management of Mosques Based on ISAK 35 Concerning Financial Reporting of Non-Profit Organizations: Case Study at Al-Ikhlas Mosque Siregar, Dhetia Putri; Soemitra, Andri; Nasution, Juliana
Journal of Business Management and Economic Development Том 1 № 03 (2023): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i03.212

Abstract

This study aims to find out how accountability for financial management exists at the Al-Ikhlas mosque and to find out how it conforms to ISAK 35 regarding financial reporting of non-profit organizations. The method used in this research is descriptive qualitative research method. Data collection techniques used are observation, interviews, and documentation. According to ISAK 35, the financial statements of non-profit entities include statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements. With good cash management, we can provide information to donors and other interested parties. The results of this study indicate that financial management at the Al-Ikhlas Mosque is still not in accordance with ISAK 35 standards, and the recording carried out by mosque administrators is still simple, namely recording income and expenses which are presented every Friday manually. The accountability process, which in this case is the process of disclosing to the congregation, is still not maximally detailed, only conveying the amount of income and expenses without clear details. Even so, the mosque parties have tried to make the best possible disclosure. This is because the management of the mosque does not know the financial recording system based on ISAK 35.
Co-Authors Abda Abda Adelia Azizi Adelia Marhamah Afifah Aulia Khoirunisa Afriza Mahendra Afrizal Afrizal Agiet Mutiara Rengganis Agiet Mutiara Rengganis Ahmad Fadli Ahmad Fauzi Ahmad Kurnia Ahmad Kurnia Ahmad Nasution, Rifaldi Ahmad Rusdi Hidayat Aida Lasmi Ajeng Manjana Ajeng Sundari Al Masri, Anas Zahir Alda, Fahimah Alfani, Dela Alimaini, Meri Ani alimaini, meriani Alivia Azzahra Alya Rahma Siregar Amelia Azura Amin Al Jawi Ananda Ibnu Sobri Hasibuan Anas Zahir Almasri Andri Soemitra Andri Soemitra Annisa Hafizzah Hutabarat Annisa Javalia Hasanah Anri Akta Perdana Siregar Antin Kurnyasih Anugrah Ramanda Lubis Anwar Syarif Aqwa Naser Daulay Arifin Fauzi Lubis Ariska Dwi Chairunisyah Asriatun Fauziah Dalimunthe Asrul Aswinata Astri Astri, Astri Asyaadatun Nazila Selaya Asyaadatun Nazila Selayan Audina Rizka Zahra Aufia Zahra Fadilah Aulia Rahmah Ayu Sukmawati Ayu Yazida Hasibuan Azrin Bahri Harahap Bardatus Syahriyah Lingga Batubara, Maryam Bintang Akbar Azhari Boy Ridho Hamgara Boy Uli Kirana Situmorang Cantika Florentina Br Bangun Chair, Marsari Chairul Adly Ginting Chaniago, M. Fadli Chessara Addina Chuzaimah Batubara, Chuzaimah Cut Fadilah Daffa Baihaqi Purnomo Dalimunte, Ahmad Amin Damayanti, Anggita Dara Puspita Dea Dara audina Dela Alfani Devara Rustiana Devella, Siska Devi Aprilia Ningsih Dewi Siti Aisyah Dewi, Khadijah Dinda Putri Dharma, Budi Dhea Ayuni Rahmah Dhiftania Luthfiya Azra Dian April Yani Dian April Yani Dicky Aris Munanda Meliala Dicky Ramadhan Dina Siregar Dinda Anggi Nurhayati Dini Safarina Dwi Septialamsyah Elvina, Ayu Eri Manuri Evi Hermawati Evi Hermawati Fachrul Rozy Fadhila Rahma, Tri Inda Fadilla Miranty Fadlul Rohman Fahimah Alda Fairuz Firjatullah Fajar Nugraha Fajar Sitanggang Faliha Ardhelia Nasution Fandy Rangkuty, Muhammad Hafif Farhan Khairi Muzanni Tarigan Farhan Lubis Farisi, Ahmad Fathur Rahman Baihaki Febriandi Akbar Sitompul Feby Sahira Fera Silvia Filza Filza Fitri Maharani Ritonga Fitri Rahmayani Fransiska, Silvia Frendi Maulana Gita Nurul Fitri Damanik Gunawan, Dandi Gustria Ningsih Habibah Shobri Hadziyah, Idzni Hafiz Irsyad Hanifah Ramadhani Harahap, Aswan Nawawi Harahap, Muhammad Ikhsan Harahap, Syarah Nurul Fhadhilah Hasanah, Aulia Hasibuan, Ismi Khoiriah Hayani, Nur Syamsidah Hedi Afandi Ritonga Hendra Harmain Hendra Harmain Hendra Kartika HENDRA SETIAWAN Hidayat, Ahmad Rusdi Hilma kholilah lubis Humairoh Qolbiah Siregar Iga Dwi Wardanah Imsar Imsar Imsar Imsar Imsar Imsar Imsar Indri Andini Iskandar, Irfan Isnaini Harahap Ithohirah Harahap Jannah, Nurul Jefri Mardan Jihan Karina Putri Kamilah, K Kamilah, Kamilah Khairani, Nazla Khairunnisa Asri Khairunnisa Khairunnisa Khairunnisa Saragih Kharisa Abdi Khofifah Sari Hasibuan Khofifah Shofy Aulia Khoirul Ardani Manurung Khoirul Tamimi Khoirul Yahya Kurniati, Tri Kurniawan Kurniawan Kusuma, Mitra Dewi Laila Hafni Lailanur Fadillah Nasution Laylan Syafina Lestari Nasution, Annio Indah Lingga, Bardatus Syahriyah Lubis, Siti Nurhaliza M Ezar Al Rivan M. Daffa Maulana Nasution M. Daffa Nasution M. Ilham Saputra M.Indra Mulia Nasution Maharani, Anggun Debana Mahendra, Afriza Maisaroh Maisaroh Maisaroh Maisaroh Majalipa Awalia Manurung, Nabila Tasya Nurhafifah Maria Santia Siregar Marliyah Marliyah, Marliyah Maryam Batubara Maryam Batubara Maulana Abdul Fattah Maulana Abdul Malik Tambunan Maulana Muhammad Hamzah Maylin Azzahra Maysara Hapni Tanjung Meiriyama, Meiriyama Miftah Khoiriaturrahmah Mispa Herlina Wati Mufti, Robi Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Farhan Alyusri Muhammad Fariz Adhitya Muhammad Fathoni Muhammad Hafiz Muhammad Hafiz Muhammad Hakim Nasution Muhammad Idris Nasution Muhammad Idris Nasution Muhammad Idris Nst Muhammad Ramadhan Muhammad Riduan, Muhammad Muhammad Sendi Muhammad Yunus Sofian Muliana Munawarah, Desna Mursidah, Silmi Nadhrah Adlina Ritonga Nadya Ervina Saragih Nadya Haryanti Nafisah, Hana Nanda Aulia Nanda Nadila Yutia Narasyah Salmehira Nasution, Muhammad Idris Nasution, Nurul Izzah Natama Habibi Hazed Surbakti Nazla Khairani Niken Nurul Azizah Nilam Utami Aqillah Nita, Nita Erdina Niza Utami Novita Sari Novita Tanjung Nur Afria Nanda Safitri Nur Ahmadi Bi Ahmani Nur Ahmadi Bi Rahmani Nur Haqqul Hisyam Al Ma’shum Nur Hasanah Nur Laily Safitri Nurbaiti Nurbaiti Nurlaila Nurlaila Nurul Izzah Nasution Nurul Jannah Nurul Maghfirah Nurul Pratiwi Nurussyifa Razak Nurwani Nurwani Nusroh Afifah Omiyati Oman Putri Pina Wardani Purnama Ramadani Silalahi Puspita, Rini Putri Rahmadany Putri Rahmaini Suheri Rafika Azwina Rahma, Tri Inda Fadhila Rahmah Sudana Siregar Rahmat Daim Harahap Rahmat Hidayat Rahmatul Fadilah Rahmi Syahfitri Harahap Rahmi Syahriza Raihan Ramadhanty Raja Rendi Alfayed Rambe, M. 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