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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.

This study's objective is to evaluate PT. ABSD financial results. The method used in this study is descriptive qualitative. The study's findings indicate that the company's financial performance as seen in the balance sheet statement is deemed unhealthy due to the lower liquidity value in terms of balance sheet assets. However, because businesses can raise cash and lower financial risk, income statements are seen negatively. In summary, despite the fact that the gross profit margin is declining annually, the income statement's financial performance is deemed unhealthy.    

This study aimed to analyze the role of islamic banks in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for the poor and low income people (unbankable people). This study was designed which approached qualitatively and quantitatively (mixed research). The qualitative data analyzed by using Straruss and Corbin’s theory consisted three major steps: open coding, axial coding, and selective coding. Quantitative analyzed by using comparative analysis of financial statements and financial ratio analysis such as CAR, ROA, ROE, NPF, and FDR period of 2010-2014. This study proved that Islamic banking had great potential in implementing financial inclusion, it was indicated by a significant increase in funding and financing since 2010-2014 and results of financial ratio analysis also shows the performance of Islamic banking and financial condition is good.    

Trend analysis is an analysis that compares more than 2 periods of financial statements. PT Antam Tbk is one of the largest mining companies in Indonesia. The purpose of this study was to determine the results of the evaluation of the financial performance report of PT Antam Tbk using trend analysis in the period 2020 to 2023. The research method used is quantitative descriptive method, which involves processing the company's financial data that is already available in the form of financial statements. This study uses secondary data in collecting information. The results of this study concluded that PT Antam Tbk succeeded in increasing the value of assets and equity, and decreasing the value of liabilities. As for the income statement, the company managed to increase profit after income tax by 167.7% from the period 2020 to 2023.  

This research occurs because it is motivated by differences in theory with what happens in the field. As in the Tjiwi Kimia Paper Factory Tbk company and PT Semen Baturaja Tbk company where the profitability value is not in line with the increase in corporate income tax on the company. And at the company PT Unggul Indah Cahya Tbk and PT Ekadharma Internasional Tbk, the large liquidity of the company does not make the corporate income tax on the company increase. As well as in the companies PT Madusari Murni Indah Tbk and PT Sinergi Inti Plastindo Tbk where efficiency in managing operating costs is not in line with the company’s corporate income tax. With the intention of this study aims to see how the relationship of profitability, liquidity and operational cost efficiency to corporate income tax on the company, where corporate income tax is an obligation of the Agency to the government. The research method used in this research is quantitative research. Data is collected by the documentation study method from the company’s financial statements. The type of data used is Secondary Data. Data sourced from audited financial statements published by the company, publicly available capital market data, and additional relevant information from the company’s annual report and IDX database. The results showed that profitability has a positive effect on corporate income tax with a tcount> ttable value of 3.408> 2.028. While liquidity has no effect on corporate income tax with a tcount value < ttable, namely -3,433 < 2,028. Operating cost efficiency has no effect on corporate income tax with a tcount value < ttable, namely -1.810 < 2.028. And simultaneously profitability, liquidity and operational cost efficiency have a simultaneous effect on corporate income tax as evidenced by the value of Fhitung> Ftabel = 17,952> 2,866.

The cooperative must manage the amount of working capital in accordance with the requitments of its operations, taking into account the source and use of funds in the working capital. This study aims to determine and analyze the seources and uses of working capital relation with profitability at KSU Lorosae Makassar. This type of research is quantitative descriptive research that describes how the application of the management of the sources and uses of working capital KSU Lorosae Makassar. The focus of this study is to report the financial KSU Lorosae Makassar consisting of the balance sheet and the income statement during the period 2018-2020. Data analysis used is the analysis of the sources and uses of working capital and ratio analysis profitability. The results showed that the management of the sources and uses of working capital KSU Lorosae Makassar for 3 years has increased and is quite effective in generating profits.

This research was conducted with the aim of examining the factors that influence Non-Performing Loan (NPL), such as Return on Assets (ROA), Capital Adequacy Ratio (CAR), Bank efficiency, Diversification Income, Current Account Saving Account (CASA). The population in this research is from the banking subsector listed on the IDX during the period 2018 to 2022, using data from the annual financial statements of conventional banks. The data collection technique in this research uses the Purposive sampling method using secondary data, so that 75 data from 25 companies in the banking subsector in Indonesia are obtained. This research is processed by multiple linear regression analysis using JASP statistical data processing application. The research results can be interpreted that return on assets (ROA) has a negative but insignificant effect on NPL. Capital Adequacy Ratio (CAR), Diversification Income and Current Account Saving Account (CASA) have a negative and significant effect on NPL. Meanwhile, bank efficiency has a positive and significant effect on NPL.

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.

To find out whether the fiscal correction made by PT Yoezhadassah is in accordance with the applicable tax law and to find out the effect of fiscal corrections made on commercial financial statements on Corporate Income Tax payable at PT Yoezhadassah. The type of research used is qualitative using the exploration method, which is to describe a situation about to get saturated answers regarding fiscal corrections on commercial reports and the preparation of fiscal financial statements and the calculation of Corporate Income Tax at PT Yoezhadassah. Data obtained by researchers through in-depth interviews as well as documentation and observation studies. The results showed that the fiscal correction of the 2021 financial statements of PT Yoezhadassah was carried out through a negative fiscal correction of income of IDR 38,226,905,190 and expenses of IDR 39,661,451,100 on the company's income statement so that the company, which initially according to the commercial income statement, suffered a pre-tax loss of IDR 1,343,629,518 on the fiscal financial statements, resulted in a pre-tax profit of IDR 103,198,00. Corporation income tax payable by PT Yoezhadassah in 2021 is calculated based on profit from non-final income, namely income from transportation minus costs related to transportation. Corporate income tax payable in 2021 of PT Yoezhadassah after fiscal correction is IDR 21,287,761. PT Yoezhadassah in making fiscal corrections to income and expenses is in accordance with applicable tax laws. Based on the results of existing research, the advice that can be given to PT. Yoezhadassah is that as a taxpayer who earns income subject to final and non-final tax, it is advisable to make separate financial statements for final and non-final income so that the tax calculation can be done correctly. PT Yoezhadassah continues to pay attention to the recognition of costs and revenues that are final and non-final.

 The purpose of this study research is to determine the financial position of the retail company, namely PT Ramayana Lestari Sentosa Tbk in the last few years. The company's profit and loss report can be reviewed in the financial report to determine the company's financial condition. Each company has its own financial reports which aim to provide very useful information for both external and internal parties. Financial reports must be prepared in a structured and systematic manner. These reports are prepared as a form of management accountability to parties affected by the company's performance over a certain period of time. The Profit and Loss Report is a more comprehensive and detailed explanation of the company's financial results and costs over a certain period of time. This report is very useful for the business world, with one of its main objectives being to help the business world in making decisions regarding future actions.

The aim of this study is to examine how PT Mayora Indah Tbk handles exchange rate variances and foreign currency transactions. At PT Mayora Indah Tbk, instances of exchange rate variances and foreign currency transactions arise from the existence of subsidiaries overseas, loans, export sales, and certain significant company acquisitions. The qualitative research method is employed, with PT Mayora Indah Tbk as the subject of investigation. The collection of data and information utilizes library research methods and information extracted from PT Mayora Indah Tbk's Annual Report. The findings of the study indicate that the treatment of exchange rate variances and foreign currency transactions at PT Mayora Indah Tbk aligns with the relevant PSAK. Nonetheless, the study is constrained as it relies on data from publicly distributed financial statements and concentrates solely on the account of other income exchange rate variances in the elaboration of financial statements. The researcher looks forward to improved and more intricate research endeavors in the future.

Based on a statement from the Indonesian E-Commerce Association, the number of MSME members in various markets increased by 3.8 million people in 2020, from 1 million people to 4.8 million people in March 2021. This increase is in line with survey results which show a significant increase significant number of MSMEs in Indonesia in the first quarter of 2020, when the COVID-19 pandemic began. This type of research writing is a type of library research which uses 30 references from 50 journals, where the library sources are taken from Google Scholar. Regarding the approach to this research, it is a qualitative approach and domain data analysis, namely a method of collecting data by understanding and studying theories from various literature related to this research. SME income has decreased in the COVID-19 era, so e-commerce has a positive impact on MSME income. Because e-commerce can expand the reach of the SME market and be able to reach more consumers. Apart from that, e-commerce can also reduce operational and marketing costs, thereby increasing MSME profits.    

Criminal law consists of regulations. which determines what is prohibited and what is permitted in criminal cases, and determines the punishment that can be given to people who commit them. It is easy to measure the success of Indonesia's legal reform. One of the criminal acts of theft that is often considered to occur very often is motorbike theft. Motorbikes are an important means of transportation for most Indonesian people because the price is affordable for most people with middle to lower incomes, where the increase in the number of motorized vehicles is in line with the increase in the number of crimes involving motorbikes which has led to the crime of motorbike theft. The author uses qualitative legal research with secondary data sources in this research. In this article, the research method used is the normative news method. The Police of the Republic of Indonesia have direct authority to carry out all criminal acts, including theft with violence. This is in accordance with the police's duty to maintain security and public order, protection, protection and community service, as well as law enforcement. In the law enforcement process, efforts are made to uphold functions with legal norms as guidelines for behavior in traffic or legal relations in society and the state where there are perpetrators who commit the criminal act in question, in the sense of people who, with some intention or something unintentional, as required by law, have left a consequence of climbing the law whether it is subjective elements or other elements and in article 362 of the Criminal Code it is explained that the act of taking an item which in whole or in part includes a statement by another person with the intention of possessing the item in violation of the rights.

This study aims to determine: the level of success of the financial performance of PT Weha Transportatio Indonesia Tbk. During and After the Covid-19 Pandemic in 2020, 2021 and 2022. Judging from the analysis of financial ratios. This research uses quantitative methods with a descriptive approach. The data collection technique used in this research is library research. The population of this study are all financial statements of PT Weha Transportation Indonesia Tbk. 2020, 2021 and 2022. While the sample of financial statements in the form of balance sheets and income statements from 2020, 2021, 2022. The data analysis method used in this research is descriptive quantitative and financial ratio testing which includes liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the financial performance of the company PT Weha Transportation indonesia Tbk. Experienced a decline in 2020, namely when the Covid-19 pandemic occurred, and the financial performance of transportation companies before Covid-19 was better than during the Covid-19 pandemic. And experienced an increase after Covid-19.

The service was carried out based on findings from the Dapur Aura UMKM and Sayur Kriyur UMKM whose bookkeeping was still in the form of cash flow report only. The aim of this activity is to develop the bookkeeping of the two MSMEs, so that they can start making general journals, compiling ledgers, including balance sheets, income statements and notes to financial reports in accordance with the provisions in SAK EMKM. The service method is carried out through simple counseling to business owners or managers and several financial employees. The result of this activity is an increase in the understanding of MSME managers in running a business, especially regarding financial management, so that they can produce their own simple financial reports, and an article in this journal.

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

The purpose of this study was to analyze the suitability of financial statement reports based on the application of accounting based on SAK EMKM at Umkm Aceh Hidroponik Medang Ara Village, Karang Baru District, Aceh Tamiang Regency. This research was conducted using a qualitative method with a descriptive approach and the application of recording financial statements based on SAK EMKM using primary and secondary data taken from Umkm Aceh Hidroponik. The data collection technique in this study uses interview and documentation techniques and the analysis technique used is using data reduction, data presentation and conclusion drawing. Based on data analysis, the results showed that Umkm Aceh Hidroponik has implemented accounting but the recording of financial statements carried out is still manual and very simple and its application has not followed the provisions in SAK EMKM. The financial statements prepared by Umkm Aceh Hidroponik are only in the form of an income statement while the statement of financial position and notes to the financial statements do not exist. The obstacle that causes Umkm Aceh Hydroponics not to be implemented is that they do not know and understand the preparation of business financial reports based on the Micro, Small, Medium Entity Financial Accounting Standards (SAK EMKM).

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.

Financial performance is a form of achievement on the results of management's work to achieve the company's goals in conducting an assessment by measuring financial ratios periodically the company's operational activities according to the criteria approved by the company. This study uses common size analysis which is a financial statement calculation technique to be simpler generally in the form of horizontal and vertical analysis, so as to show the relationship and trend of the company's financial position. This study aims to determine the circumstances, conditions and financial proportions in more detail of the company under study. The study was conducted descriptively with a comparative approach by processing secondary data in the form of company financial statements. The object of research is a food and beverage company listed on the IDX, namely PT. Mayora Indah Tbk and its competitor, PT. Indofood CBP Sukses Makmur Tbk and PT. Siantar Top Tbk. Sampling was taken with a research period of 7 years, from 2015 to 2021 and found as many as 21 financial data. The method used is Common size analysis. The results obtained are financial management in terms of liquidity is mostly done by PT. Indofood CBP Sukses Makmur which is offset by assets that also increase is reflected in the management balance sheet report showing optimal management with stable sales over time, PT. Mayora Indah Tbk transfers a lot of funds to the company's assets and equity, but in a pandemic situation, management still has difficulty managing funds so that operating profit has decreased, while PT. Siantar Top Tbk shows a unique pattern of liabilities with debt rising and falling from year to year based on profit appears very sharp decline in addition the company has a proportion of funds that mostly go to sales expenses compared to other account components.

This research was conducted to determine the effect of Fee Based Income and Minimum Statutory Reserves on the Profitability of PT. Indonesian Sharia Bank. The population used in this research is the financial statements of PT. Indonesian Sharia Bank. Meanwhile, samples were taken from the monthly financial reports of Bank Syariah Indonesia for 2020 - 2022 using purpusive sampling techniques. The results of this research show that the value of Tcount > Ttable or 5.865 > 2.03452 and the significant value of the Fee Based Income variable (X1) is 0.000 < 0.050, stating that partially the Fee Based Income variable has a significant effect on Profitability. The value of Tcount > Ttable or 7.901 > 2.03452 and the significant value of the Minimum Statutory Reserve variable (X2) is 0.000 < 0.050. Minimum Statutory Reserves have a significant effect on Profitability. Fcount > Ftable or 51,929 > 2.90 with a probability value of 0.000 < 0.050, it can be concluded that H0 is rejected and Ha is accepted, meaning that Fee Based Income and Minimum Statutory Reserves simultaneously influence Profitability.