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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.

This research aimed to assess the alignment of the accounting practices at Madrasah Tsanawiyah Tarbiyah Islamiyah in Koto Lubuk Village, Jambi, with the generally accepted accounting principles. The data for this study were gathered from both primary and secondary sources, utilizing techniques such as interviews and documentation. The findings revealed that Madrasah X in Jambi City employed accounting procedures that included daily cash books, ledgers, income statements, balance sheets, and a list of fixed assets. However, the institution did not record depreciation for fixed assets at the end of the period and failed to prepare financial statements as per SFAS ETAP, which includes activity reports, financial position statements, cash flow statements, and notes to the financial statements. In conclusion, the application of accounting practices in X Jambi City, was found not to align with the generally accepted accounting principles.

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.

Under the guidance of Dr. H. Abu Darim, MPD., MSI supervisor The purpose of this research was to find out whether the method applied by the company PT Timex Indonesia Surabaya in measuring its income was in accordance with the accounting standard statement PSAK No. 72. The method used in this research is a qualitative descriptive method using financial report documents of PT Timex Indonesia Surabaya. The results of this research state that PT Timex Indonesia Surabaya measures income based on the accrual basis concept, where income is recognized after carrying out transactions, but cash payments have not been received. The results of this research conclude that the records used by PT Timex Indonesia Surabaya in measuring its income are in accordance with the accounting standard statement PSAK No. 72.

.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.

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 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.

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).

A company needs to pay attention to financial performance in order to see how far the company's position by analyzing financial statements. This study aims to determine the financial performance of PT. Pakuwon Jati Tbk in 2018-2021 using the ratio of Gross profit Margin, Net Profit Margin and Return on assets. This type of research is descriptive with quantitative data taken secondarily from the balance sheet and income statement of PT. Pakuwon Jati Tbk for 2018-2021. Samples were taken from the population according to the saturated sampling method. The results of research that has been done show that the financial performance of GPM and NPM are in a good state that is above the industry average standard, GPM shows a decline while NPM shows unstable fluctuations. The results of financial performance with ROE in poor condition because it is below the industry average standard with fluctuations that are also unstable.

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.

This study aims to determine the application of SAK ETAP in the preparation of BUMDes financial statements in Tuban The data analysis technique in this study is a qualitative descriptive method and only describes the results of interviews and documentation conducted in the field. There were 14 BUMDes analyzed. The results of this study indicate that there are only 13 BUMDes that have financial statements with the advantages and disadvantages of each New Usaha BUMDes, Rato New Business BUMDes, Sama Kai BUMDes, Soro Mandiri BUMDes and Harapan Bersama BUMDes only make a balance sheet. BUMDes Maja Labo Dahu and BUMDes Lu’u Lambu only make profit and loss statements. BUMDes Mantika Lanta only makes reports on changes in capital, BUMDes Damai only makes profit and loss reports and balance sheets. BUMDes Meci Angi. BUMDes Melayu Mekar, BUMDes Mangge Baru and BUMDes Hidi Rasa only make general cash books in the form of cash in and cash out. Meanwhile, according to SAK ETAP, there are five types of financial statements that must be made, namely balance sheets and income statements. Loss, statement of changes in equity, statement of cash flows and notes to financial statements.

This study aims to determine the Financial Performance of the BMT NUKAS Cooperative in Bojonegoro Regency during the 2020-2022 period. This research will assist in making decisions and determining policies in the future, especially in terms of the financial performance of cooperatives. The variable in this study is financial performance, with a population and sample of all financial report data, especially balance sheets and income statements for the period 2020 - 2022. Meanwhile, the data analysis technique used is ratio analysis with criteria based on the Decree of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. The results showed that the financial performance of the BMT NUKAS Cooperative in Bojonegoro Regency (1) based on the liquidity ratio: a) Current Ratio average value of 92.72% in very unhealthy conditions. b.) Quick Ratio average value of 96.46% in very unhealthy conditions. c) Cash Ratio average value of 9.60% in very unhealthy conditions (2) solvency ratio: a) Total Assets to Debt Ratio has an average of 106.56% including in unhealthy conditions. b) Total Equity to Debt Ratio has an average of 6.56% in unhealthy conditions (3) profitability ratios: a) Return On Investment has an average of 58.01% in healthy conditions b) Return On Equity has an average an average of 13.61% in unhealthy conditions.

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.

Financial report preparation training held at UMKM Ani Catering is carried out in a community service program. The owner of the Ani Catering business does not have the ability to manage financial reports, but tries to advance and develop his business. The financial reports made in this training are still simple, the goal is to be easy to understand and easy to implement. The financial statements to be prepared include balance sheets, income statements and cash flow statements. With these financial reports, business owners know that the business they are running is profit or loss, and can separate their personal finances from their business finances.

Service activities are carried out to help MSMEs in the service industry called Kori salon by making Kori salon financial reports, Kori salon financial reports are made irregularly and documented manually every day as part of its business procedures. The inability of Kori salon owners to handle bookkeeping reports is the main cause. To support MSME beauty salon businesses, it is necessary to provide training and assistance in preparing financial reports. The method used in this study is the direct support approach used in this effort to assist partners in compiling financial reports using the Bukuwarung program until it is successfully practiced. It is considered successful when partners are able to distinguish between the two states before and after receiving support. Partners recognize the value of accurately recording financial statements in the books based on the results of their actions. This exercise impacts revenue, expense and income statement accounts as well as knowledge partners and also impacts the financial statements that will be prepared in the coming year.

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.

The purpose of recording financial statements for a business is to present fairly the financial position, financial performance and cash flows of the business/business entity. The presentation of business entity financial statements must be presented fairly, in the sense that the presentation is made in an honest manner on the effects of transactions,othereventsand conditions in accordance with the definitions and criteria for recognizing assets, liabilities, capital, income and expenses. therefore the presentation of SAK ETAP plays an important role in the financial management of UMKM in the Padukuhan Sendang village so that it is more organized