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All Journal Bulletin of Management and Business JAKBS Jurnal Ekonomi Kreatif Indonesia Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Management Research and Studies
Khojanah Hasan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Laporan Keuangan Sebagai Dasar Penilai Kinerja Keuangan Pada UKM CV. Citra Mandiri Keripik Kota Batu Tahu, Yance Mea; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Financial statements are documents used to describe a company's financial condition and performance over a specific period. The purpose of financial statement analysis is to assist in decision-making regarding the company's future. Analyzing financial statements reveals a company's strengths and weaknesses. The research approach used was qualitative and descriptive. The results indicate that CV Cita Mandiri Keripik Kota Batu has not been able to generate sufficient profits from existing sales. A higher net profit margin indicates a better performance by CV Cita Mandiri Keripik Kota Batu in effectively utilizing sales to generate profits. This situation is unfavorable for CV Cita Mandiri Keripik Kota Batu because the profits obtained do not meet general company standards.
Implementasi Penyusunan Laporan Keuangan Berdasarkan Isak No 35 (Studi Kasus Panti Asuhan Yasibu Arjowinangun Malang) Ridwan Setyono; Khojanah Hasan; Dwi Aggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Non-profit organisations are organisations that do not have commercial objectives in their operations and do not seek to make a profit. As a public sector organisation engaged in social work, orphanages receive funds from donors, so non-profit organisations need to prepare financial statements to fulfil their obligations to internal and external parties who require their financial reports. This study aims to examine the financial statements presented by the Yasibu Arjowinangun Malang Orphanage and then compile the financial statements of the Yasibu Arjowinangun Malang Orphanage based on the applicable Financial Accounting Standards, namely ISAK No. 35. This study is a qualitative descriptive study. The study uses data on cash receipts and cash disbursements in 2024. The data used are primary and secondary data obtained through documentation and interviews. The results of this study present the financial statements of the Yasibu Arjowinangun Malang Orphanage in accordance with ISAK No. 35, consisting of: Comprehensive Income Statement, Statement of Changes in Net Assets, Statement of Financial Position, Cash Flow Statement, and Notes to the Financial Statements.
Co-Authors Amalia Hidayati Ana Sopanah, Ana Catur Pambudi Dita Alia Farah Dwi Aggarani Dwi Anggarani Dwi Anggraini Erdita Putri Setyoningrum Filibertha Yohana Iku They Gunarianto Indah Dewi Nurhayati Irfan Fatoni Melania Rambu Guna Muliana, Anisa Putri Novita Sari Raimanis, Revalina Freitas Ridwan Setyono Tahu, Yance Mea Untung Wahyudi Wahyu Febri Lestari