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The main objective of this research is to analyse the extent of the application of sharia accounting in the management of zakat in zakat institutions. This research uses a qualitative approach with literature study as the main method. The qualitative approach was chosen because it allows to deeply explore abstract concepts such as Islamic accounting, zakat, and financial management, as well as their interconnections. Based on the findings of this study, it can be concluded that Islamic accounting has a crucial relationship and role in the management of zakat. The application of sharia principles such as al-amana, al-adl, and al-khas in zakat accounting not only ensures transparent and accountable fund management, but also increases public trust in zakat institutions. Good accounting practices such as segregation of funds, preparation of transparent financial statements, and independent audits are key in realising effective and efficient zakat management.

Nindy Pertiwi, 2024. "Analysis of Financial Statements as a Basis for Evaluating Financial Performance: A Case Study of PT. Artha Lestari Engineering." Supervised by Johanis dan Meldilians NJ Lenas. This study aims to analyze financial statements to assess the financial performance of PT. Artha Lestari Engineering. Data were collected from PT. Artha Lestari Engineering's financial statements for the period 2019-2023 using a financial ratio analysis approach. The results of the ratio analysis reveal that the liquidity ratio initially experienced a significant decline but improved in the final year. Although the liquidity ratio remains high, the initial decline indicates challenges in liquidity management. The solvency ratios remain low, indicating a reliance on equity rather than debt, with fluctuations in these ratios reflecting the stability of this reliance. Activity ratios show stability with slight decreases, while Inventory Turnover and Receivable Turnover experienced fluctuations and declines, respectively. Profitability performance increased significantly, reflecting improvements in operational efficiency and profitability during the study period.

This research is motivated by the need for PT Sumi Indo Kabel Tbk to manage foreign currency transactions in line with the increase in international trade and exchange rate fluctuations. Foreign currency transactions can affect the company's financial statements, especially in the recognition of profit or loss due to changes in exchange rates. The purpose of this study is to analyze the application of foreign currency transaction accounting at PT Sumi Indo Kabel Tbk based on Statement of Financial Accounting Standards (PSAK) 221 on the Effect of Changes in Foreign Exchange Rates. The research method used is descriptive quantitative, using secondary data obtained from the company's annual financial statements. The results showed that PT Sumi Indo Kabel Tbk has implemented PSAK 221 properly, recorded foreign currency transactions at the prevailing exchange rate and recognized the exchange difference in the income statement. However, the company still faces the risk of significant exchange rate fluctuations, which requires a more comprehensive risk management strategy. The conclusion of this study is that consistent implementation of PSAK 221 can help companies improve the transparency of financial statements and reduce the negative impact of exchange rate fluctuations on financial performance..

This study aims to test and analyze the use of the Beneish M-Score model to detect financial statement fraud. The data used are secondary data in the form of financial reports of the banking sector listed on the Indonesia Stock Exchange in 2021. The research method used is a quantitative method with discriminant analysis. The discriminant analysis method is used to analyze the relationship between the Beneish M-Score model and financial statement fraud by looking at which factors or variables can significantly affect the dependent variable. The application of discriminant analysis is carried out to test which independent variables can accurately distinguish samples of financial reports that are suspected of being manipulated and financial reports that are suspected of not being manipulated. The results of the study indicate that the variables that are able to distinguish between samples of financial reports that are suspected of being manipulated and those that are not manipulated are the variables Days Sales Receivable Index (DSRI), Gross Margin Index (GMI), and Total Accrual to Total Asset (TATA), Asset Quality Index (AQI), while the variables Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), Sales Growth Index (SGI), Depreciation Index (DEPI) are proven to be unable to distinguish between financial reports that are suspected of being manipulated and those that are not manipulated.

The digitalization era has contributed significantly to the progress and convenience of human life, especially in accessing information quickly and openly. In this context, digitalization also improves the management of financial reports for MSMEs, making them more effective and efficient. This study aims to examine the role of digitalization in MSME financial reporting activities and the challenges faced in implementing digital financial reports. Using a literature review approach, this study focuses on collecting relevant data and insights to analyze the impact of the digital financial reporting system. The results show that digitalization minimizes errors in financial reports and opens up wider funding opportunities for MSMEs, thereby improving their financial management and overall competitiveness.

Based on the official announcement from the Financial Services Authority (OJK) as the regulatory body, the Public Accounting Firm Anderson and Partners was issued an administrative sanction in the form of a one-year suspension of their registration from the date the letter was issued. The ethical violations committed by Public Accountant Anderson Subri from Anderson and Partners highlight the importance of applying professional ethics in the audit process of financial statements. This case also demonstrates the critical need for compliance with OJK regulations for registered Public Accountants and Public Accounting Firms. One of the key violations involved non-compliance with regulations regarding the conformity of transactions with applicable laws, which could lead to potential errors in the presentation of financial information. Ethics serve as a moral guide that ensures external auditors perform their duties in accordance with professional standards. This case underscores that adherence to professional codes of ethics is a crucial aspect for public accountants    

Based on the official announcement from the Financial Services Authority (OJK) as the regulatory body, the Public Accounting Firm Anderson and Partners was issued an administrative sanction in the form of a one-year suspension of their registration from the date the letter was issued. The ethical violations committed by Public Accountant Anderson Subri from Anderson and Partners highlight the importance of applying professional ethics in the audit process of financial statements. This case also demonstrates the critical need for compliance with OJK regulations for registered Public Accountants and Public Accounting Firms. One of the key violations involved non-compliance with regulations regarding the conformity of transactions with applicable laws, which could lead to potential errors in the presentation of financial information. Ethics serve as a moral guide that ensures external auditors perform their duties in accordance with professional standards. This case underscores that adherence to professional codes of ethics is a crucial aspect for public accountants.

This study aims to examine the Current Ratio, Debt To Equity Ratio, and Total Asset Turnover on profit growth in manufacturing companies in the goods and consumption industry sector listed on the Indonesia stock exchange. The population in this study are manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesia stock exchange for the period 2029-2022. The sample in this study is the Financial Statements of Manufacturing Companies in the 2019-2022 goods and consumption industry sub-sector which were taken using purposive sampling method, so that 15 companies were obtained as samples. And using the multiple linear analysis method, classical assumption test, t test (partial test), and the coefficient of determination with the SPSS (Statistical Product and Service Solution) v16 software. Based on the results of the research, it can be concluded that partially the Current Ratio has a positive and significant effect on profit growth, while the Debt to Equity Ratio has a positive and significant effect on profit growth as well as the Total Asset turnover has a positive and significant effect on profit growth in manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesian stock exchange for the 2019-2022 period.

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) 35 in the preparation of financial statements at the People's Coalition for Fisheries Justice (KIARA) NGO and to evaluate the effectiveness of the SANGO Professional accounting software. This research is motivated by the need to enhance transparency and accountability in the financial management of NGOs in accordance with applicable accounting standards. The research method used is descriptive qualitative, with primary data obtained through interviews and participatory observation. Secondary data were taken from KIARA's 2023 financial statements. The results show that KIARA has successfully implemented ISAK 35 in the preparation of its financial statements since 2022. The use of SANGO Professional has helped KIARA in recording financial transactions in a more structured and systematic manner. Additionally, this software facilitates the management of complex financial data, thereby minimizing recording errors. The conclusion of this study is that the implementation of ISAK 35 has improved the accuracy and transparency of KIARA's financial statements. SANGO Professional is effective in supporting financial management, but there is a need for feature enhancements to better support the optimal implementation of ISAK 35.

Lippo Karawaci Tbk is one of the largest property companies in Indonesia that operates in a dynamic external environment, characterized by macroeconomic pressures, strict regulations, and changes in consumer behavior. This study aims to analyze the company's strategy in facing external and internal challenges, as well as developing strategies based on resource advantages and sustainability principles. The purpose of this study is to determine whether Return On Equity (ROE) and Debt To Equity Ratio (DER) have an effect on profit growth at PT. Lippo Krawaci Tbk during the period 2013-2023, both partially and simultaneously. This type of research is associative research. The instrument used in this study is a list of financial report tables of PT. Lippo Krawaci Tbk. The population used in this study is the financial statements of PT. Lippo Krawaci Tbk for 27 years (1996-2023). The sample is the financial statements for the last 11 years from 2013-2023 consisting of the balance sheet of total debt, total equity and the Profit and Loss report consisting of Net Profit. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The data analysis techniques used to process data in this study are the Classical Assumption Test, Determination Coefficient Test, Multiple Linear Regression Analysis Test, Hypothesis Test consisting of the F Test (partial) and the T Test (simultaneous).

The research aims to know the impact of operating leverage on the market value of ordinary shares of industrial sector companies listed on the Iraqi Stock Exchange for the period (2011-2020), based on the data obtained and published in the reports and financial statements of the relevant companies, and after descriptive and deductive analysis. To test its data and hypotheses, the research reached many results, including: There is an effect of operating leverage on the market value of shares in industrial companies (Al-Mansour Pharmaceutical Industries, Baghdad Soft Drinks, Al-Kindi for the Production of Vaccines and Veterinary Medicines, Al-Erqia Carpets and Furnishings Company, Chemical and Plastic Industries), and the results reached the following: There is an effect of operating leverage on the market value of common shares in the companies studied.

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .

The aim of the study is to delve into the disclosure of future financial statements and its reflection on the sustainability of the banking sector by extrapolating and reporting the pillars of banking sustainability. It adopting a mechanism at a high level in the country to promote data technology and increase support for its resources in order to provide an appropriate structure for the development of the banking and financial sector by providing appropriate information at the right time and expanding the preparation of future studies and research and linking them to many variables that are considered influences faced by the Iraqi financial market in the contemporary business environment for providing a suitable environment in the capital market by supporting the banking and financial sector by means of modern technology and obliging companies within the sectors. The study's goal was accomplished by using the content analysis method for the annual reports of banking units listed in the Iraqi financial market for the years 2020–2023. This was done after developing an indicator to gauge future financial statements' level of disclosure in compliance with the Iraqi Financial Market Law and the disclosure guidelines issued in accordance with it, as well as the fact that the index is being used in the country for the first time. The study draws several conclusions, the most important of which being that , One of the most notable recommendations reached by the study is to require the banking units listed in the Iraqi financial market to display future financial statements in order to ensure the achievement of sustainability supporting the banking sector within the annual reports. The level of disclosure of future financial statements varied in the financial reports of the banking units listed in the Iraqi financial market, where the average disclosure was high with a positive moral relationship to the market financial value.

This study aims to determine the effect of distribution costs on increasing sales volume in food and beverage sector manufacturing industry companies listed on the IDX in 2020-2022. This research uses quantitative methods, this research was carried out on Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX, and data taken for three years starting from 2020-2022 and the calculation uses data per semester consisting of Distribution Costs and Sales Volume. Data collection is carried out by documentation method. The population in this study is all Financial Statements of Food Sector Manufacturing Companies and Minimums Listed on the IDX from 2020-2022 totaling 78 Financial Statements Where the sample processed is part of the total population in the Income Financial Statements per semester in the 2020-2022 period which amounts to 24 Income Financial Statements. The data analysis carried out was by descriptive statistics and simple linear regression analysis while for significant testing using the t test. The results showed that: Distribution costs have a significant effect on sales volume in Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX.  

This community service program is carried out with the aim of providing education for MSME players regarding the importance of recording and preparing financial reports in a simple way, in this case, for CV MSMEs. Mysneaker Retail Indo. This program is a discussion-based socialization program which aims to make the material presented easy to understand and understand and can help answer the problems faced by CV. Mysneaker Retail Indo in recording transactions and financial reports for their business. The results of this program show that CV. Mysneaker Retail Indo is interested in overhauling their financial report recording in the manner proposed by the author. According to them, by recording the financial reports submitted by the author, they can be used to read the business situation easily. This shows that this program is useful for increasing insight for MSME players in recording and preparing financial reports for their business.

The research aims to analyze the impact of capital expenditure, leverage, and dividend policy on the relative value of non-financial companies listed on the Indonesia Stock Exchange. Using a quantitative method and multiple linear regression analysis, data were collected from the financial statements of companies over a certain period. Descriptive statistical tests, classical assumption tests, and hypothesis tests were conducted to analyze the data. The results indicate that capital expenditure and leverage do not have a significant impact on the relative value of the companies, while dividend policy has a positive and significant effect. These findings have important implications for investors in considering a company's dividend policy before making investments. For companies, the results serve as a reference to pay more attention to dividend policies in efforts to increase the relative value of the company.

The world is experiencing a period of recovery due to the aftermath of the pandemic, several companies have carried out various strategies to ensure performance is going well. Based on financial data listed on the IDX, the growth of the cement industry in Indonesia has the opportunity to grow accompanied by soaring market demand for both private and government infrastructure development. With this research, it is useful to know the calculation of financial performance through financial statement analysis. This research uses non-statistical quantitative methods. The secondary data source is the financial statements of cement subsector BUMN companies using the EVA and MVA methods which can be accessed through the official IDX and company websites. Sampling using purposive sampling method that uses several criteria. The results of the calculation of EVA three companies in 2020 - 2023 in a row are positive, which means that adding value to the company's capital costs results in an income figure above zero in other words there is no minus. While the results of the calculation of two companies in 2022 are negative, which means that they do not add value to the company's capital costs, resulting in income below zero, in other words, minus. The results of the calculation of MVA in all cement sub-sector companies in 2020 - 2023 are positive, which means that adding value to the company's shares results in an income figure above zero, in other words, there is no minus

A huge number of stakeholders rely on the bank's financial statements. Such financial accounts must be of the highest caliber, particularly in light of the emergence of globalization. The International Financial Reporting Standards (IFRSs) were created to provide high-quality financial reporting in addition to universal standards. Over the past 10 years, Nigerian banks' financial statements have been called into question to the point where several of these banks failed. The purpose of this study is to investigate how IFRSs have affected Nigerian banks' financial statements quality, with a focus on the relevance, comparability, and clarity of their goals. The study's conclusions were reached using a case study methodology. There is a survey involving various stakeholders, both internal and external, through the use of a questionnaire. To analyze the data, the Chi-Square method was used. The X2-calculated value of 14.96 is more than the X2-critical/table value of 5.99 at 0.05 LOS, indicating a substantial association between the adoption of IFRS and the comparability objectives of Nigerian banks, according to the results. Further research revealed that the adoption of IFRS has a significant impact on relevancy quality, as the X2-calculated value of 14.0 is higher at 0.05 LOS than the X2-critical/table value at 5.99. The implementation of IFRS has also been proven to have a considerable impact on Nigerian banks' clarity objectives, as evidenced by the fact that the X2-calculated value of 25.4 is more than the X2-critical/table value of 5.99 at 0.05 LOS. It was determined that the implementation of IFRS has an important influence on the standard of Nigerian banks' financial statements. Enforcing the use of IFRS in the preparation and publication of financial statements is advised. If the accounts meet the standards' requirements, the auditors should state so

Multinational companies in Indonesia, such as PT Gudang Garam Tbk, with complex financial statements, are interesting subjects for study. The company's capital ownership has increased annually, but this growth has not been accompanied by an increase in profits. The analysis is based on the financial statements of PT Gudang Garam Tbk for the period 2018-2022, using simple regression analysis. In this analysis, the dividend payout ratio, Return On Investment, and Return On Equity are considered as independent variables (x), while financial performance is the dependent variable (y). The study results show an increase in the dividend policy, but a decrease in ROI and ROE. Furthermore, the statistical analysis reveals that the dividend policy has a positive effect on financial performance, while ROI and ROE have a negative impact on financial performance. The findings indicate that the low profit growth is not due to high or low capital, but is instead caused by the return on investment (ROI) and return on capital (ROE) in the form of profit sharing. Hence, it is the return process that leads to declining or low profits.

This study aims to determine the presentation of financial statements based on SAK EMKM at Queen Roti Shop. This research was conducted on MSMEs of Queen Roti Shop located on Jl. Piet A Tallo, Liliba, Oebobo District, Kupang City, East Nusa Tenggara. The type of data of this research is quantitative descriptive using qualitative data related to the implementation of SAK EMKM in financial statements. Data collection uses interviews, documentation, and observation. The results of the study provide an overview that (1) the financial statements of the queen Roti store have a transaction of incoming and outgoing money. When compared to SAK EMKM, financial statements are formed based on Income Statements, Financial Position Statements, and Notes on Financial Statements. (2) The Queen Roti Shop has not used the guidelines in accordance with the SAK EMKM, so the researcher prepared a financial report for the Queen Roti Shop in accordance with the SAK EMKM guidelines.