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All Journal Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Icha Nurul Laili Fitriah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Strategi Penyusunan Laporan Keuangan yang Efektif dan Transparan Mohamad Afrizal Miradji; Rahmi Tara Iman Aisyah; Rachmad Rangga Wijaya; Amos Firdo Sihotang; Icha Nurul Laili Fitriah
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 2 No. 3 (2025): Agustus : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v2i3.598

Abstract

Transparency and effectiveness in financial reporting are critical for maintaining stakeholder trust and ensuring the continuity of business operations. Well-prepared financial statements enable users to understand an entity’s financial condition and performance objectively. However, in practice, many reports are still inefficiently prepared and lack transparency, often due to issues such as data inconsistency, inadequate disclosure of material information, and weak internal controls. This study aims to explore strategies for enhancing the effectiveness and transparency of financial statement preparation. A literature review approach is employed to examine the application of accounting standards, the strengthening of internal audit systems, and the presentation of information in a user-friendly manner. The findings indicate that consistency in data presentation, adherence to reporting standards, and the use of information technology significantly improve the quality of financial reports. Moreover, the involvement of internal audits and open reporting systems plays a key role in preventing errors and data manipulation. These insights affirm that effective financial reporting strategies not only reinforce internal controls but also promote sustainable transparency. Consequently, companies need specific strategies that go beyond formal compliance to deliver added value in terms of clarity, accuracy, and reliability—thereby supporting better-informed decision-making.
Co-Authors Amos Firdo Sihotang Mohammad Afrizal Miradji Rachmad Rangga Wijaya Rahmi Tara Iman Aisyah