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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aplikasi Bisnis Kesatuan
Ade Darmawan
Institut Bisnis dan Informatika Kesatuan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Penerapan SAK EMKM Dalam Penyusunan Laporan Keuangan Untuk UMKM Menggunakan Aplikasi Ms. Excel Ade Darmawan; Triandi Triandi; Abdul Roup
Jurnal Aplikasi Bisnis Kesatuan Vol 1 No 2 (2021): JABKES Edisi Desember 2021
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v1i2.1334

Abstract

Siklus Akuntansi merupakan proses penting yang harus dilakukan oleh para pelaku bisnis baik yang berskala mikro hingga yang sudah Go Public. Hal tersebut bertujuan agar dapat dihasilkan laporan keuangan yang andal untuk dijadikan dasar dalam proses pengambilan keputusan di masa mendatang. Dalam penerapan SAK EMKM, pelaku bisnis akan mengalami kesulitan apabila proses penyusunan masih dilakukan secara manual. Tujuan penyusunan Tugas Akhir ini adalah untuk mengidentifikasi dan menjelaskan rincian data, dokumen, dan buku pencatatan suatu entitas yang dijadikan sebagai bukti pencatatan laporan keuangan yang sesuai dengan ketentuan SAK EMKM, mempersiapkan sistem komputer Akuntansi menggunakan Ms. Excel sehingga mampu menyusun laporan keuangan sesuai dengan SAK EMKM. Penelitian ini dilakukan oleh penyusun di CV Sumber Niaga yang berlokasi di Jalan Raya Ciaruteun Km. 18 Bogor Barat. Hasil penelitian menunjukkan bahwa CV Sumber Niaga dalam proses penjalanan bisnis nya belum melaksanakan proses pembukuan sesuai siklus akuntansi yang memadai sehingga tidak dapat menghasilkan laporan keuangan yang memnuhi standar akuntansi yang disyaratkan (SAK EMKM). Proses penyusunan laporan keuangan dengan menggunakan Ms. Excel diharapkan dapat mempermudah perusahaan dalam membuat dan menyajikan laporan keuangan yang sesuai dengan SAK EMKM.. Keywords : Siklus Akuntansi, Laporan Keuangan, SAK EMKM.
Financial Distress Analysis Using Altman Z-Score, Ohlson, And Fulmer Methods : Empirical Study Of Aviation Sector Companies Listed On The Idx In The Period Of 2018 To 2021 Yayuk Nurjanah; Ade Darmawan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3030

Abstract

Financial Distress is a condition where a company is unable to meet its current obligations that have matured such as trade debts, short-term bank debts, tax debts, etc. Usually, companies that are indicated to be experiencing financial distress have minimal income, causing the company to be unable to finance its operational costs, therefore, supervision of the financial condition, both from the balance sheet and profit and loss reports, must be carried out by the company to minimize the potential for bankruptcy in the company.The purpose of compiling this thesis is to find out how the Financial Distress analysis is in Indonesian aviation sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021 using the Altman Z-Score, Ohlson, and Fulmer methods. This study uses secondary data on the companies PT. Air Asia Indonesia Tbk, PT. Garuda Indonesia Tbk, and PT. Jaya Trishindo Tbk with quantitative descriptive analysis techniques.The final results of this study indicate that there are 2 Indonesian Aviation Sector companies that experienced Financial Distress from 2018 to 2021 which were calculated using the Altman Z-Score and Fulmer methods. There is one company, namely PT. Jaya Trishindo Tbk which has no potential to experience Financial Distress in 2019 and 201, but has the potential to experience Financial Distress in 2018 and 2020 calculated using the Altman Z-Score method. And the three companies did not experience Financial Distress when calculated using the Ohlson method. Keywords : Financial Distress , Altman Z- Score , Ohlson, and Fulmer.
Co-Authors Abdul Roup Triandi Triandi Yayuk Nurjanah