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This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

Nilai perusahaan mencerminkan persepsi pasar terhadap potensi laba dan risiko di masa depan, sehingga menjadi dasar penting dalam pengambilan keputusan investasi dan pendanaan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan inflasi terhadap nilai perusahaan pada PT Bank Mandiri Tbk yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan Bank Mandiri serta data inflasi nasional dari Badan Pusat Statistik (BPS) selama periode penelitian. Hasil analisis deskriptif menunjukkan bahwa struktur modal Bank Mandiri relatif stabil dengan rata-rata sebesar 6,40 dan standar deviasi 0,043, mencerminkan kebijakan keuangan yang konsisten serta pengelolaan risiko yang baik. Tingkat inflasi juga berada pada kondisi rendah dan stabil (rata-rata 0,03; standar deviasi 0,015), menandakan tekanan eksternal makroekonomi yang ringan. Nilai perusahaan memiliki rata-rata 3,18 dengan standar deviasi 0,026, menunjukkan kepercayaan investor yang tinggi terhadap kinerja Bank Mandiri. Hasil uji asumsi klasik memperlihatkan bahwa data berdistribusi normal (Sig. 0,200 > 0,05), tidak terdapat multikolinearitas (VIF 1,639 < 10; Tolerance 0,610 > 0,1), tidak terjadi heteroskedastisitas (Sig. X1 = 0,934; X2 = 0,202 > 0,05), dan tidak terdapat autokorelasi (Durbin-Watson = 1,513). Dengan demikian, model regresi yang digunakan dinyatakan layak untuk menguji pengaruh struktur modal dan inflasi terhadap nilai perusahaan.

This study aims to analyze the application of accounting according to PSAK 65 concerning consolidated financial statements to assess the company's financial performance at PT Warung Begok Indonesia. The object of this study is a company in the field of processed livestock manufacturing for the period 2023-2024. The data in this study are primary data sourced from the annual financial reports of the head office and branches. The total sample in this study was 3 company financial reports. Data collection techniques used interviews and documentation. The hypothesis in this study was tested using descriptive analysis techniques. Based on the data analysis carried out in this study, it shows that the financial statements before and after consolidation have an effect on the assessment of the company's financial performance. This study contributes to increasing knowledge and understanding of the head office and branch consolidated reports according to PSAK 65, and can assess the company's financial performance. Although the consolidated report has been carried out, it is hoped that the company will continue to apply controls and policies in its implementation, because this can affect the assessment of the company's financial performance so that it will be useful in decision making.

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.

This study aims to conduct a comparative analysis of the implementation of PSAK 238 (Intangible Assets) and PSAK 236 (Impairment of Assets) within Indonesian manufacturing companies. Using a quantitative descriptive design, the research draws on annual reports of 50 selected manufacturing entities listed on the Indonesia Stock Exchange for the fiscal year 2023. Key variables include recognition, measurement, amortisation (for PSAK 238) and impairment indicators, recoverable amount, reversal-conditions (for PSAK 236). Findings indicate that although majority of firms comply with recognition criteria under PSAK 238, significant discrepancies persist in the disclosure of measurement model usage and the reversal of impairment losses per PSAK 236. The implications highlight the need for enhanced audit procedures and training for preparers of financial statements to ensure robust, transparent reporting. The study contributes theoretically by bridging standard-setting literature and empirically by offering insight into Indonesian practice. Implications for regulators and practitioners are discussed.

This study aims to assess the quality of financial reporting at the Arda Jaya Diesel car repair shop on Jalan Dg Hayo Antang 3. The data used are numerical data or quantitative methods. The study was conducted by collecting data from the repair shop's financial reports, such as revenue, expenses, debt, inventory, and fixed assets. The assessment was carried out by examining whether the repair shop has followed accounting principles, how to record transactions, and whether the profit and loss statements and balance sheets are accurate and reliable. The method used is a case study supported by interviews and direct observations at the repair shop. The results show that many repair shops still record their finances simply and do not follow proper accounting standards. Therefore, financial reports need to be improved to assist business decision-making and meet the reporting needs of external parties such as creditors and investors.

Penelitian ini bertujuan merancang sistem informasi penjualan berbasis web untuk meningkatkan efektivitas pencatatan transaksi pada Toko Bangunan Subur Kaliwungu yang sebelumnya masih dilakukan secara manual. Permasalahan utama yang dihadapi meliputi pencatatan yang tidak efisien, kesulitan pencarian data, serta kurangnya ketepatan dalam laporan keuangan. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan Research and Development (R&D) menggunakan model Prototype. Sistem dikembangkan dengan menerapkan metode akuntansi berbasis Akrual (Accrual Basis) agar laporan keuangan dapat disusun lebih akurat dan real time. Hasil penelitian menunjukkan bahwa sistem ini mampu mencatat transaksi penjualan dan pembelian, mengelola data barang dan pelanggan, serta menyajikan laporan penjualan dan laporan keuangan secara digital. Fitur tambahan seperti histori transaksi, informasi stok barang, serta perhitungan laba rugi juga membantu pemilik toko dalam pengambilan keputusan. Implementasi sistem memberikan dampak positif, di antaranya peningkatan efisiensi, keakuratan data, dan kemudahan monitoring aktivitas penjualan.

The purpose of this study is to examine and assess how PT BCA applies PSAK 4 and PSAK 65 in the development and presentation of its consolidated financial statements. This study is primarily motivated by the importance of consolidated financial statements as a useful source to offer a comprehensive view of an entity's financial condition, especially when the entity has subsidiaries. This research method can be categorized as descriptive qualitative research, utilizing secondary data sources, including PSAK and BCA's financial statements for the years 2022 to 2023. The findings indicate that BCA has reliably complied with PSAK 4 and PSAK 65 standards. This includes accurately combining the financial statements of its parent company and subsidiaries based on the control principle, eliminating inter-entity transactions, and transparently disclosing the NCI portion of equity. Furthermore, the fair values ​​of assets and liabilities have been combined and assessed in accordance with appropriate standards. In summary, BCA has demonstrated a strong commitment to maintaining accountability, information transparency, and effective corporate governance practices, thereby ensuring its financial statements reliably and accurately reflect the group's financial condition. From this conclusion, it can be stated that BCA has implemented both PSAKs systematically and effectively to increase reporting transparency.

This study aims to assess the effect of PSAK 57 implementation on the quality of financial statements in Indonesian public companies. PSAK 57 is significant because it facilitates the presentation of uncertain liabilities and assets in an honest, relevant, and transparent manner, which ultimately strengthens stakeholder confidence in these financial statements. This study applies a descriptive quantitative approach using secondary data, namely annual reports and financial statements from public companies listed on the Indonesia Stock Exchange (IDX) within a certain period. The evaluation was conducted to measure the degree of compliance with PSAK 57 and its relationship with financial statement quality parameters, such as relevance, reliability, and comparability. The research findings indicate that the implementation of PSAK 57 has a positive impact on the quality of financial statements, as entities that consistently adopt this standard demonstrate higher levels of transparency and accountability. This conclusion conveys a crucial message to practitioners and regulators to continue to deepen their understanding and implementation of PSAK 57 in order to strengthen the quality and integrity of financial reporting in Indonesia.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving Indonesia's economic growth, but still face limitations in systematic financial management. The use of digital accounting applications is one solution to improve the quality of MSME financial recording and reporting. This activity aims to highlight the advantages of financial reporting education using the Jurnal Bijak application at the J't Fresh MSME in Palangka Raya City. The methods used included interviews, observation, and documentation. The results of the activity showed that the Jurnal Bijak application is effective, efficient, and easy to use by MSMEs in recording financial transactions. This application enables the preparation of accurate and structured financial reports based on simple transaction evidence, such as income and expense records, general journals, and ledgers. The resulting financial statements include Income Statement, Statement of Changes in Equity, Statement of Cash Flow, and Statement of Financial Position. The main advantages of this program focus on increasing financial literacy, reducing recording errors, and time efficiency in the accounting process, thereby supporting transparency and accountability in MSME management.

This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.

The retail industry is highly influenced by the level of consumer spending, which experienced significant changes during the Covid-19 pandemic. PT Midi Utama Indonesia Tbk, as one of the leading retail companies, has sought to maintain its performance through service improvement, technological innovation, and financial management. This study aims to analyze the financial performance of PT Midi Utama Indonesia Tbk for the period 2020–2024 using profitability ratios, including Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that both NPM and ROA recorded positive trends until 2023, with NPM peaking at 3.01% and ROA at 6.71%, although both remain below industry standards. Meanwhile, ROE reached its highest level in 2022 at 20.21% before declining in subsequent years. The simultaneous decrease in all ratios in 2024 indicates pressure on net income due to rising costs and imbalances between revenue, assets, and equity growth. Overall, PT Midi Utama Indonesia Tbk demonstrated gradual profitability improvement up to 2023; however, cost control, asset optimization, and balanced capital management strategies are required to sustain future growth.

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyaluran dana zakat, laporan sumber dan penggunaan dana kebajikan, catatan atas laporan keuangan. Penelitian ini dilakukan pada Bank Pembiayaan Rakyat Syariah (BPRS) yang diawasi oleh OJK Kantor Regional 3 Jawa Tengah. Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah penyajian laporan posisi keuangan dan laporan laba rugi BPRS di Provinsi Jawa Tengah telah sesuai dengan PSAK No. 101?. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode deskriptif. Teknik studi literatur adalah suatu metode pengumpulan data melalui pemeriksaan atau peninjauan terhadap dokumen-dokumen yang terdiri langsung dari buku-buku, surat-surat, catatan harian, laporan-laporan, dan kajian terhadap dokumen-dokumen yang berkaitan dengan penelitian. Hasil  dari penelitian yang penulis lakukan adalah BPRS di Provinsi Jawa Tengah sudah menerapkan PSAK secara penuh dalam pembuatan laporan keuangan, hanya saja masih terdapat perbedaan istilah dalam komponen-komponen laporan keuangannya.

Penelitian ini mengkaji dampak dari mandatory disclosure serta praktik Good Corporate Governance (GCG) terhadap kualtias audit pada perusahaan yang tergabung dalam indeks LQ-45 Bursa Efek Indonesia selama periode 2022-2024. Analisis menggunakan metode regresi logistik biner dengan sampel sebanyak 78 perusahaan yang secara konsisten tercatat dan menyajikan laporan keuangan lengkap. Hasil menunjukkan bahwa GCG memberikan pengaruh positif yang signifikan terhadap kaultias audit, yang tercermin dari meningkatnya kemungkinan perusahaan diaudit oleh Kantor Akuntan Publik (KAP) tipe Big Four yang dikenal memiliki standar audit berkualitas tinggi. Di sisi lain, pengungkapan wajib tidak menunjukkan dampak signifikan terhadap kualitas audit. Temuan ini menggarisbawahi pentingnya penarapan tata kelola perusahaan yang baik sebagai mekanisme untuk emngurangi potensi konflik antara pemegang saham dan manajemen, yang pada akhirnya meningkatkan mutu audit. Oleh sebab itu, disarankan agar kerangka GCG diperkuat guna mendukung peningkatan kualitas audit, serta regulasi fokus pada pengembangan tata kelola perusahaan yang efektif dan transaparan

Penelitian ini menganalisis faktor penentu likuiditas pada bank digital di Indonesia dengan menguji pengaruh kinerja keuangan (Return on Assets/ROA, Non-Performing Loans/NPL, Capital Adequacy Ratio/CAR) dan inflasi. Data diambil dari laporan keuangan lima bank digital terkemuka (Bank Jago, AlloBank, Blu BCA, Neo Commerce, dan Seabank) periode 2020–2023, dianalisis menggunakan regresi linear berganda. Hasil menunjukkan ROA berpengaruh negatif signifikan terhadap likuiditas, bertentangan dengan studi konvensional, yang dijelaskan oleh prioritas bank digital pada efisiensi operasional ketimbang cadangan likuiditas. Sementara itu, NPL, CAR, dan inflasi tidak signifikan, mengindikasikan kemampuan mitigasi risiko unik melalui teknologi dan struktur biaya rendah. Temuan ini memperkaya literatur likuiditas perbankan digital di pasar berkembang, menekankan perlunya pendekatan regulasi dan manajemen risiko yang sesuai dengan karakteristik digital. Implikasinya mencakup rekomendasi bagi regulator untuk merancang stress test spesifik dan bagi bank digital untuk menyeimbangkan profitabilitas dengan stabilitas likuiditas.    

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance terhadap intellectual capital, serta bagaimana dampaknya terhadap kinerja keuangan. Penelitian dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Data yang digunakan adalah data kuantitatif berupa laporan keuangan dan annual report. Jumlah sampel yang diperoleh sebanyak 188, dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda menggunakan software IBM SPSS 25. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit, kepemilikan institusional berpengaruh positif terhadap intellectual capital. Intellectual capital berpengaruh positif terhadap kinerja keuangan. Hasil penelitian variabel kontrol menunjukkan ukuran perusahaan berpengaruh positif, sedangkan leverage berpengaruh negatif terhadap intellectual capital dan kinerja keuangan.

The purpose of this study is to evaluate the preparation of foundation financial statements by KJA XYZ using automatic Microsoft Excel and assess its compliance with ISAK 335. This research employs a qualitative descriptive approach, utilizing observation, interviews, and documentation as data collection techniques. The analysis was carried out descriptively, by presenting the results of data management in narrative form. The results of the study indicate that the preparation of foundation financial statements by KJA XYZ using Microsoft Excel is in accordance with ISAK 335, which includes financial position statements, comprehensive income statements, net asset change statements, cash flow statements, and notes to the financial statements. The use of Microsoft Excel has been proven to simplify and increase the accuracy of recording.

Thisl study aims lto determine lthe health llevel of lPT. Bank lSyariah Indonesia (lBSI) Tbk inl 2021-2024. The assessmentl indicators usedl in lthis study lare Capital, lAsset Quality, lManagement, Earning, andl Liquidity lor abbreviated las CAMEL. Thel Camel methodl is one of the factors lthat greatly ldetermines the healthl of la bank. Thisl study wasl conducted withl a lquantitative descriptive lapproach, namely usingl secondary ldata obtained lfrom library sources such as academic journals, government publications and annual lfinancial reports published lon the lcompany's officiall website, lby analyzing lthe CAR, lNPF, PDN, lROA, ROE, lBOPO, NI, land FDR lratios. The resultsl of thel study lshowed that lthe CAR lratio for the 2021-2024 periodl was given the predicatel "very lhealthy". The lNPF ratio lfor the 2021-2023l period was given thel predicate "lhealthy", whilel in 2024 lit was lgiven the lpredicate "veryl healthy". lThe PDN ratiol for thel 2021-2024 period lwas given lthe predicate "quite lhealthy". The ROAl ratio lin 2021-2024 was givenl the lpredicate "very healthy". lThe ROE lratio in 2021-2024 lwas given lthe predicate "lhealthy". The BOPO ratio in 2021-2024 lwas given lthe predicate "veryl lhealthy". The lNI ratio lin 2021-2024 lwas given lthe predicate "lhealthy". The lFDR ratio lin 2021 was lgiven the lpredicate "very lhealthy". However, inl 2022-2024 itl decreased and was givenl the lpredicate "healthy". lThe findings show lthat based lon these lindicators, the performance of Bank Syariahl Indonesial lTbkl in 2021-2024 was on average in the "very healthy" category, which indicates goodl financial health laccording to lthe overall lassessment.