Publication Search

This Community Service Activity (PKM) is one manifestation of the Tri Dharma of Higher Education, namely providing benefits to the community. This PKM activity is aimed at high school students located on Jalan Social Palembang. The method for implementing community service activities is by providing online training. The target participants for this training are Karya Ibu High School students. For the Raden Fatah State Islamic University, the Faculty of Economics and Islamic Business is one of the means to introduce the Raden Fatah State Islamic University of Palembang and is a community service activity carried out by Lecturers at the Raden Fatah State Islamic University of Palembang to be able to apply the knowledge they have to the community. . The topic chosen for this activity was training in making financial reports among high school/vocational school students. This topic was chosen because it remembers the importance of understanding in preparing financial reports to be able to measure the company's performance and financial position. The output resulting from this community service activity is a module in the form of a financial report compilation and as the final stage, we will create a report on the implementation of this Community Service (PKM) task.

The financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this study is to find out how PT Astra International Tbk. applies the principles of presentation and disclosure of financial accounting standards in its financial statements for business combinations. The data collection method used in this study is secondary data in the form of consolidated reports for the period 2020 to 2022. The results of this study indicate that the presentation of PT Astra International Tbk's financial statements has complied with generally applicable standards and has presented the results of business combination activities in the form of goodwill recording by PT Astra International Tbk amounting to Rp824 billion in its financial statements.

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.

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

Companies face the challenge of achieving goals and objectives with effective, efficient and risk-free operations. One strategy that is commonly used is opening new branches or establishing new branches. This research focuses on PT Astra Agro Lestari Tbk, an oil palm plantation company, and investigates the implementation of PSAK 65 in preparing consolidated financial statements. PSAK 65 is important for recording transactions during the consolidation process, recognizing subsidiary profits, and preparing financial reports according to general accounting standards. This study involves comparisons with previous research, such as the implementation of PSAK 65 by PT Telkom Indonesia Tbk. This research aims to provide further understanding of PT Astra Agro Lestari Tbk's consolidated accounting practices and compliance with these standards.

Financial reports are records of financial information from a company in an accounting period. The existence of financial reports that can be used to describe company performance, especially in the financial sector. The purpose of financial reports is to provide information about the financial position and cash flows of an entity that is useful for the majority of users of financial reports in making economic decisions. The culinary business of Timor Sea grilled fish and kupang sei pork is one of the businesses operating in the culinary business sector. Since this business was built, the Timor Sea Grilled Fish and Kupang Sei Pork culinary business has not recorded financial reports so that sometimes errors occur in detailing the income and expenses of the business.

This study aims to find out about the analysis of auditor independence towards fraud in financial statement audits. The data used in this study are secondary data derived from journals in previous research, auditor behavior and acts of fraud in financial statement audits. In this study, to obtain journal data collection methods were used. Data collection methods used are descriptive methods, literature studies, and literature. From the results of the evaluation and analysis of the field data that has been carried out, it can be concluded that (1) the auditor should have a good Internal Locus Of Control so that decisions made are not influenced by other external factors, (2) an auditor should not be influenced from differences in work experience between senior auditors and junior auditors, because there were no significant differences in the auditor's ethical behavior in dealing with audit conflict situations, (3) ethical behavior should not link the roles of men and women in society, so that it involves women's abilities in carry out their duties and profession.

This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting.The samples used are Internal Audit working in a company. The dependent variable in this study is the quality of financial statements, while the independent variable is Internal Audit. The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.

The presentation of Consolidated Financial Statements is regulated by the guidelines contained in the Statement of Financial Accounting Standards (PSAK) 65. Apart from these regulations, there are two additional PSAKs which regulate relevant aspects related to the presentation of Consolidated Financial Statements, namely PSAK 22 concerning Accounting for Business Combinations and PSAK 15 concerning Accounting for Investments in Associated Companies. This study aims to analyze the presentation of the Statement of Financial Accounting Standards (PSAK) 65 and its relevance to PSAK 22 and PSAK 15 in the context of preparing the Consolidated Financial Statements of PT Mulia Industrindo Tbk. The research method used is literature review with reference to on exploring published literature sources, especially articles has been published in a scientific journal. The research results show that PT Mulia Industrindo Tbk. hasimplementing PSAK 65 and being relevant to PSAK 22 and PSAK 15 in its consolidated financial statements is proven apply the ownership consolidation method in using its financial statements, which indirectly reflect activities business combination.

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.

This community service was conducted on Jalan Jembatan Merah I and Jalan Wisata Babarsari. The purpose of this community service is to improve the quality of financial record-keeping, ensuring accuracy and correctness, to provide an accurate overview of the financial condition of UMKM Siomay Indul and Gudeg Jogya Mak Karti. This community service is focused on enhancing the quality of the financial reports of these UMKMs through understanding and implementing proper accounting practices in financial record-keeping. With the provision of training and mentoring, it is expected that the stakeholders of traditional culinary UMKMs can optimize their business potential. The results of the community service indicate that improvements in transaction recording systems and a better understanding of accounting standards can significantly enhance the quality of financial reports, providing the clarity needed for better decision-making in business management.

The purpose of this study is to determine the effect of the implementation of institution-level financial application systems on effectiveness, user performance and impact on the quality of financial statements. This type of research uses causal explanatory research methods with a quantitative approach. The data collection technique in this study was carried out by distributing questionnaires in the form of google forms with a 5-point likert scale. The analysis tool used in this study used SmartPLS. The results of this study show that: 1). The implementation of SAKTI affects user effectiveness; 2). The implementation of SAKTI affects user performance; 3). The implementation of SAKTI does not affect the quality of financial statements; 4). User effectiveness affects the quality of financial statements; 5). User performance has no effect on the quality of financial statements.  

The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the quality of financial statements, with profitability variables as moderating. This research was conducted at Islamic commercial banks registered with the financial services authority during the period 2018-2022. This type of research uses a quantitative approach, the research population involves a total of 11 Islamic commercial banks. The sample in the study was selected using purposive sampling method, which resulted in 11 samples with observations for 5 years. Hypothesis testing in this study used a panel data regression model with the Fixed Effect Model (FEM) approach and for testing the moderation variable using the MRA (Moderated Regression Analysis) model. The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the quality of financial statements, while audit delay has a negative and significant effect on the quality of financial statements, while profitability is unable to moderate the effect of audit opinion on the quality of financial statements. Meanwhile, profitability is not able to moderate the effect of audit delay on the quality of financial statements.  

Mengelola keuangan merupakan suatu proses pengaturan keuangan dalam suatu bisnis. Di dalamnya termasuk kegiatan perencanaan, analisis, serta pengendalian terhadap kegiatan keuangan. Komponen  Laporan Keuangan meliputi Laporan Laba Rugi, Neraca,  Laporan Harian dan Laporan Arus Kas. Bagi pelaku usaha pengelolaan keuangan sangat penting setidaknya untuk mengetahui beberapa hal. Pertama, kegiatan pendanaan (financing). Bagian ini mengatur bagaimana cara memperoleh dana yang efisien. Kedua, investasi yakni memikirkan bidang-bidang investasi mana saja yang paling menguntungkan untuk menanamkan dana yang terkumpul dalam usaha, dan ketiga kegiatan mengukur keberhasilan usaha/bisnis, keuangan mana saja yang dapat ditarik sebagai bagian keuntungan dan mana yang perlu untuk diinvestasikan atau dibelanjakan lagi.

Laundry services are one of the service businesses that have good prospects today. Because city people are getting busier, making laundry service businesses increasingly in demand and competition for similar service provider companies is getting tighter so that companies must improve service quality so that consumers continue to subscribe to using these laundry services. However, we find that many MSME players still have not or do not record financial reports so that these MSME players have difficulty knowing the details of their business activities so far, whether they are making a profit or even experiencing a loss. Therefore, the researcher here helps the owner to record financial reports so that in the future the owner can find out the profit and how to make this laundry service business grow. The research method used in this case uses the Descriptive method, where researchers go directly to the field to conduct observations and interviews with the owner of Mommy's laundry. In this study, researchers have assisted laundry service business owners in recording financial reports that occur, so that in the future it is hoped that laundry owners can make their own records for the development and sustainability of the business.

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.