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All Journal Populer: Jurnal Penelitian Mahasiswa Akuntansi: Jurnal Riset Ilmu Akuntansi
Yuanne Gabrila Sriyanto
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Laporan Konsolidasi dan Laporan Keuangan Tersendiri Berdasarkan PSAK Yuanne Gabrila Sriyanto; Pingky Nila Primasari; Endang Kartini Panggiarti
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.251

Abstract

The consolidated financial report is a financial report that contains information on the financial condition and financial position of the operating activities of a parent company and one or more subsidiaries. Which is as if the company is a single company. Financial statements provided by parent companies (that is, investors controlling subsidiaries) and companies that reflect investments in subsidiaries, associates, and joint ventures at cost. PSAK 4 concerning Separate Financial Statements was approved by the Financial Accounting Standards Board on 19 December 2013. This PSAK 4 revises PSAK 4 concerning Consolidated Financial Statements and Separate Financial Statements which was issued on 22 December 2009.
Analisis Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes) Dalam Pengelolaan Keuangan Di Desa Rejosari Kecamatan Pakis Dwi Nurrahmawati; Yuanne Gabrila Sriyanto; Nuwun Priyono
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 2 (2023): Juni : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i2.856

Abstract

The purpose of this research is to find out and describe the effectiveness and efficiency of implementing the siskeudes application as well as the constraints or obstacles to financial management in Rejosari Village, Pakis District. This research uses a qualitative approach with a qualitative descriptive research type. The data used in the study were obtained through interviews and observations at the Rejosari Village Hall office. Data analysis using data reduction, data presentation and verification. The results showed that the implementation of the siskeudes application in Rejosari Village was quite effective and efficient in helping the village government manage its finances. The village financial management procedures that will be carried out include the planning, implementation, management and reporting/accountability stages. However, there are still some problems in its operation but it doesn’t really affect the system used. The village financial system is very important in the village economy, where good and structured village financial management can create optimal accountability and transparency.
Laporan Konsolidasi dan Laporan Keuangan Tersendiri Berdasarkan PSAK Yuanne Gabrila Sriyanto; Pingky Nila Primasari; Endang Kartini Panggiarti
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.251

Abstract

The consolidated financial report is a financial report that contains information on the financial condition and financial position of the operating activities of a parent company and one or more subsidiaries. Which is as if the company is a single company. Financial statements provided by parent companies (that is, investors controlling subsidiaries) and companies that reflect investments in subsidiaries, associates, and joint ventures at cost. PSAK 4 concerning Separate Financial Statements was approved by the Financial Accounting Standards Board on 19 December 2013. This PSAK 4 revises PSAK 4 concerning Consolidated Financial Statements and Separate Financial Statements which was issued on 22 December 2009.
Co-Authors Dwi Nurrahmawati Endang Kartini Panggiarti Nuwun Priyono Pingky Nila Primasari