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All Journal YUME : Journal of Management Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership International Journal of Economics and Management Research Ascendia: Journal of Economic and Business Advancement
Diana Zuhro
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Implementation of Financial Statement Presentation in Accordance with PSAK No. 1 in Restaurant Businesses in the City of Surabaya Nisfatul Lailah; Diana Zuhro; Tjandra Wasesa; Sutini Sutini; Achmad Daengs GS; Enny Istanti; Indriana Kristiawati
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 3 No. 1 (2026): February : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v3i1.673

Abstract

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements. 
Co-Authors Ahmad Daengs GS Alfiah Nofiana Ali Muhdor Anugrah Rossytasari Aridha Prassetya Aulia Isnaini Hasanah Bambang Karnain Bramastyo Kusumonegor Bramastyo Kusumonegoro Enny Istanti Erida Nursiana Erni Hariyanie Giri Harto Prasojo GS , Achmad Daengs Harsono Teguh Heri Toni I Gede Wiyasa Indriana Kritiawati Kristiawati, Indriana Mahira Nur Alfiani Mahjudin Mahjudin Mahrusul Faizin Maria Christina R Miftaqul Sandrina Wardani Moch Indrawan Moch. Falcha Omar Ali Moch. Rizaldy Rahmansyah Nisfatul Lailah Putri Puspita sari Rahma Fatimah Santoso Ratih Dwitama Wardani Retno Susanti Ria Galuh Yuli Pratiwi Rina Dewi Rina Dewi Risda Vera Fitria Ruchan Sanusi Ruhan Sanusi S. Sugiharto Sugiharto Sugiharto Sutini Sutini Sutopo Sutopo Syafi'i Syafi'i Tjandra Wasesa Widodo Widodo Wiratna Wiratna Zainul Arifudin