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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Mantik Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi International Journal of Economics Development Research (IJEDR) Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Prima Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat International Journal of Applied Finance and Business Studies Jurnal Minfo Polgan (JMP) Journal of Innovation and Sustainable Empowerment International Journal of Community Service (IJCS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Journal of Innovative and Creativity Pengabdian Deli Sumatera
Selvi Aristantya
Universitas Battuta
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Journal : Enrichment : Journal of Management

 1 
The Effect Of Accrual-Based Psap, Accounting Policy, And Information Technology On The Quality Of Lkpd In Binjai City Fhikry Ahmad Halomoan Siregar; Selvi Aristantya; Adek Apriyandi
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.359 KB) | DOI: 10.35335/enrichment.v12i3.582

Abstract

This study aims to determine and analyze the effect of the application of accrual-based government accounting standards, accounting policies, and the use of information technology on the quality of local government financial reports in the city of Binjai. This type of research is causal and the object of this research is Binjai City. The data used are primary data obtained from questionnaires with a total sample of 69 respondents. Research data Using a quantitative approach and data analysis using a simple regression analysis model. The results showed that the application of accrual-based government accounting standards, accounting policies, and the use of information technology had an effect on the quality of the financial statements of the local government of the city of Binjai.
Analysis of preparation of financial statements based on Sak Etap Selvi Aristantya
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1115

Abstract

This study aims to analyze the arrangement of financial statements which were applied by the Maju Bersama Cooperative as the entity engaged in savings and loans. The discussion was done by comparing between a theory proposed by IAI about Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and the implementation in Maju Bersama Cooperatives, also recommending some improvements toward the arrangement of financial statements in Maju Bersama Cooperatives based on SAK ETAP. This study used descriptive qualitative method with a case study approach. The purpose is to describe systematically about the focus of the study. The result of the study shows that in the process of implementing the existing accounting cycle, the Maju Bersama Cooperative did not record transactions in the journal entry, and journal entries to the posting ledger based on SAK ETAP and the accounting cycle in general. Cooperation only came on the recapitalization stage which is a trial balance and financial statement. In the implementation of arranging the financial statement done by the Maju Bersama Cooperative in 2018 it was not suitable with SAK ETAP because the financial statement was only in the form of a balance, and a gain-loss report.
Co-Authors Adek Apriyandi Amril Amril Andiny, Putri Sabrina Aprilda Yanti Atika Aini Nasution Baginda Harahap Buulolo, Efraim William Putra Etty Harya Ningsi Fhikry Ahmad H. Siregar FHIKRY AHMAD HALOMOAN SIREGAR Hawari, Rifqi Irma Herliza Rizki Irna Triannur Lubis Irna Triannur Lubis IRNA TRIANNUR LUBIS Jenni Zain Kaur, Malkit Lambok Manurung LUBIS, IRNA TRIANNUR MALKIT KAUR Mawarli Mutiara S. Simanjuntak Natasya Natasya Natasya Natasya Neni Sri Wahyuni Oky syahputra OKY SYAHPUTRA Putri Sabrina Andiny Raflis Roy Nuary Singarimbun Sairun, Aryani Sinthia MayFriscia Sri Wahyuni SYAHPUTRA, OKY