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This research was conducted at the Aroma Building Store, which is one of the MSMEs in West Jakarta City. This research aims to find out the application of preparing financial reports based on the Micro, Small and Medium Entity Financial Accounting System (SAK EMKM) at the Aroma Building Store and how to apply the financial reports. aware of SAK EMKM at the Aroma Building Store. The type of research used in the research is a qualitative descriptive approach. The results of this research show that the Aroma Building Shop business owner's understanding of SAK EMKM is still low, and recording and preparing financial reports is still simple based on the business owner's understanding. The owner does not carry out accounting records based on SAK ElMKM (Financial Accounting Standards for Small and Medium Enterprises) because the business owner does not understand, so the recording and preparation of financial reports is still carried out only and manually based on the understanding of the owner of the MSME business, which lacks knowledge and lack of manpower to make financial reports.  The implementation of preparing financial reports based on SAK EMKM at the Aroma Building Store has had a positive impact on the company, where by implementing the preparation of financial reports based on the Micro, Small and Medium Entity Financial Accounting System (SAK EMKM) so that business owners understand and know that there are standards that serve as guidelines in carrying out recording financial reports for business development.

The purpose of this study is to find out the form of financial statements and to find out the implementation of ISAK No.35 in the Financial Statements at the Great Mosque of Surakarta. The method used is descriptive qualitative data analysis. The data source uses primary and secondary data collected by researchers using interview, observation and documentation techniques. The researcher conducts data analysis by collecting data, reduce, presenting with the final stage of drawing conclusions. The results of the study show that the financial records of the Great Mosque of Surakarta are known to have a surplus and cash deficit every month. Analysis of the implementation of ISAK No.35 for the preparation of mosque financial statements was not found in the presentation standards carried out in 2023. At the end of the research to prepare the financial statements of the Great Mosque of Surakarta through the implementation of ISAK No.35, a more structured and detailed financial report was made for the entire mosque's finances, not only in terms of cash income and expenditure in the research.

The purpose of financial statements is to provide data that refers to the financial function, achievements (business results) of an organization and adjustments to the financial function of an institution that are beneficial to customers in making financial decisions. The research method used is a quantitative method. This research method uses literature research, which is a technique of collecting records of the use of notes and analyzing theories from various literature related to research. The improvement of Islamic banking through laws, guidelines for Indonesian financial institutions and the fatwa of the Indonesian Ulema Council with the existence of the Sharia-MUI Council is a concrete and tangible step as an effort to realize the dream of mankind for Islamic banking services and products in Indonesia in 2017. in accordance with modern trends. The decline in capital in Muamalat financial institutions shows that this financial group is starting to experience difficulties. Muamalat economic institutions need a capital boom to increase their capital ratio. With this additional capital, it will be able to help capital at Bank Muamalat Indonesia.

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.

UMKM make a significant contribution to Indonesia's economic growth. IAI released the rules for making financial reports for UMKM after realizing the important role played by UMKM. The purpose of this study is to examine how the Kedai Oblong company, one of the micro, small and medium enterprises in Jambi City, prepares its financial reports in accordance with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Descriptive techniques are used in the qualitative methodology of this study. This is done by examining the financial records of Kedai Oblong and applying the financial reports according to SAK EMKM. The findings of this study indicate that the financial statements of Kedai Oblong have influenced the financial statements of other companies, it's just that the reports they made have not been prepared according to the EMKM financial standards that have been in effect since January 1 2018, the application of EMKM SAK in presenting income statements has a lower difference than the calculation report made by the oblong shop. The author uses SAK EMKM in the results and discussion to prepare the presentation of financial reports at the Oblong Shop in accordance with the applicable SAK EMKM standards and rules.

The purpose of this study is to determine the accounting treatment of tangible fixed assets and how they are presented in the financial statements of the Myhijab store, Accounting Treatment of tangible fixed assets and how they are presented in the financial statements in accordance with PSAK no. 16, and the impact of the implementation of PSAK no. 16 on the acquisition of profit and loss of the Myhijab store. The study was conducted using a quantitative descriptive method. Data collection techniques using interviews and documentation, then quantitative descriptive analysis was carried out. The results of the study show that the Myhijab store records the acquisition of tangible fixed assets based on the purchase price alone without taking into account other costs incurred to acquire tangible fixed assets so that the tangible fixed assets are ready for use. In accordance with PSAK no. 16, the recording of tangible fixed assets is based on their acquisition price, namely the purchase price plus the costs incurred to acquire tangible fixed assets so that the tangible fixed assets are ready for use. The impact of the implementation of PSAK no. 16 on the acquisition of profit and loss of the Myhijab store is an increase in profit in 2021 by Rp20,350,000.00.      

An audit is a systematic, independent examination of financial statements, accounting records, and supporting documents prepared by management, the purpose of which is to form an opinion on the accuracy of financial statements. Financial statements must have relevant characteristics (reliability) and reliability (reliability). Without the services of auditors, management cannot convince outsiders that the financial statements presented by management contain reliable and reliable information. Independence is the auditor's attitude to impartiality. The experience of the examiner contributes to high-quality inspection. The purpose of this study is to analyze the influence of auditor behavior, time pressure, audit experience, and independence on audit quality.   The research was conducted at a Public Accounting Firm (KAP) in Medan City. The number of research samples of 80 people was selected by the nonprobability sampling method. Data collection was carried out by questionnaire through Google form and literature studies that supported this study. The method used in this study is to use the Structural Equation Model (SEM) equation using the Partial Least Square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross-loading> 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA), and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that the first, second, fourth, and seventh hypotheses were rejected where each variable such as auditor behavior, and time pressure,  did not affect audit quality and independence could not moderate the influence between auditor behavior on audit quality,  independence could not moderate audit quality. The third, fifth, and sixth hypotheses are accepted where each variable such as audit experience, independence moderates the effect of time pressure on audit quality, and independence moderates the effect of audit experience on audit quality.

Analysis of financial performance is the most important thing for business people because financial performance is an indicator to find out whether the business being run will continue to run well in the future or not. All companies will analyze the company's financial performance so that the company can get an overview of the company's financial condition. One of them is a State-Owned Enterprise (BUMN) in Indonesia, namely PT Hutama Karya which is engaged in construction, as well as property and infrastructure development. The purpose of this study was to determine the condition of PT Hutama Karya's financial performance as measured using a liquidity ratio based on data, information, and records from the financial statements of PT Hutama Karya in 2020 to 2022. The results of the study show that PT Hutama Karya's financial performance in 2020 to 2022 can be said to be quite good because the company is able to pay its short-term debt. This is because the company's current assets are managed properly by the company's financial management which makes it increase significantly and there is a decrease in its current debt.

This exploration aims to evaluate the monetary presentation of PT. Makassar Industrial Estate (Persero). The type of examination used in the investigation is quantitative. The data taken care of is the financial statements of PT. Makassar Industrial Estate (Persero) 2019-2021 consisting of monetary records and Benefit and Misfortune Reports. As a result of checking the proportion of liquidity using existing proportions, it can be said to be bad because the company will have difficulty in managing its current obligations. Meanwhile, the proportion of speed must be large in order for the organization to meet its momentary commitments by utilizing organizational resources. The proportion of profitability that should be poor so that the useful life of the organization is decreasing, while the proportion of solvency is large, which generally increases consistently except the Proportion of Liabilities in 2021. This is due to the low level of consumption of the organization starting from the initial investment.

This study examines a company's financial records using profitability measures to ensure its financial success. Data for this study were collected from financial records including balance sheets and income statements, and the authors used PT. Makassar Industrial Estate (Persero) as the object of research. Quantitative data is the type of research used in this study. This study examines a company's financial records using profitability measures to ensure its financial success. Data for this study were collected from financial records including balance sheets and income statements, and the authors used PT. Makassar Industrial Estate (Persero) as the object of research. Quantitative data is the type of research used in this study.

This study aims to reconstruct the financial statements of zakat, infaq and shadaqoh in Dompet Dhuafa Republika, so that it can be seen how the financial statements of Dompet Dhuafa are recorded and reveal the financial statements of zakat, infaq and shadaqoh. This research uses qualitative descriptive method using secondary data in the form of financial statements from Dompet Dhuafa Republika and related journals. Transparency and accountability in zakat, infaq and shadaqoh financial statements are analyzed based on PSAK 109 which consists of five components of financial statements, namely statements of financial position, changes in funds, assets under management, cash flow statements, and notes to financial statements. It was concluded that the form of Zakat, Infaq and Shadaqoh financial statements on Dompet Dhuafa Republika was not in accordance with the applicable standards, namely PSAK 109, where the financial statements of Dompet Dhuafa Republika did not have records of financial statements.

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.

Many of the MSMEs are only focused on their sales and marketing strategies and then ignore their company's financial reports. Business financial reports are important for every business because they can provide an overview of the company's performance and the current state of the business. The problem of managing funds is a key factor that can lead to the success or even failure of MSMEs. ). Errors in cash management can make MSMEs suddenly no longer have cash for operational needs every day. In this assistance, the author introduces an application that can be applied via a smartphone called Financial Records. The purpose of this mentoring activity is to equip MSMEs with the knowledge and skills to make digital financial reports. In addition, it is hoped that in the long term it will change the behavior and culture of oral in business to become written. The method used is action research in which the author makes observations about which MSMEs need assistance regarding their financial management. In this activity get a positive response from both partners. Authors together with partners share information and practice preparing financial reports together. Through this activity, Cemal – cemil By Dian and Finza Cake & Cookies partners already have the Financial Records application and are proficient in managing it

This research aims to analyze the financial performance of PT. H.M Sampoerna Tbk based on financial ratio data from 2018 to 2022. The study adopts a quantitative approach using a descriptive study method by collecting and analyzing the company's financial data. Liquidity, solvency, and profitability ratios are utilized to measure the financial performance of the company. The findings indicate that there are variations in the company's financial performance during the research period. Nonetheless, the company still records adequate net profit and returns. However, it is crucial for the company to enhance liquidity management, carefully manage debt, and improve operational efficiency to achieve sustainable growth in the future.

Recording financial transactions is an important activity that must be carried out by a business. In accounting, recording financial transactions is a fundamental thing that must be done. With these records, all business financial transactions can be accounted for and brought to the financial statements. Computerized technology using barcodes in payment transactions has the aim of increasing speed, accuracy, and service quality. In carrying out payment administration activities still using the manual system will have an impact on the Administrative officer having difficulty finding data on students who want to pay and the network (LAN) has not been implemented on the computer is also a problem at the research site, because to share data with the treasurer and principal becomes constrained, data can be damaged, lost or misused because its security is not guaranteed. In solving these problems, the researchers collected data and facts that existed at the research site, then designed a payment administration information that was in accordance with the needs of the school. In making Administrative Information System Integrated With Barcode Reader, researchers used Microsoft Visual Basic 6.0 programming language, MySQL Server database as data storage media and Subtime Text as tools to create source code. In the preparation of this application using object-oriented methods.