The purpose of this study was to determine whether the MSMEs of the Food Industry in East Hadimulyo, has implemented the FAS MSMEs. This research uses descriptive method, by looking at the elements presented in the financial statements in the MSMEs of Food Industry, East Hadimulyo and comparing them with the applicable the FAS MSMEs. And the result of this research is that the presentation of financial reports on MSMEs of Food Industry Sector, East Hadimulyo, has not implemented the FAS MSMEs. This is due to the lack of in-depth knowledge related to the preparation and presentation of financial statements.
Financial statements for non-profit entities are prepared based on accounting standards that contain non-profit entities. The preparation of non-profit-oriented entity reports is regulated in the Interpretation of Financial Accounting Standards (ISAK) No. 35. This study aims to analyze and present the financial statements of the Sri Rejeki II farmer group based on ISAK 35. The method used in this research is descriptive qualitative method. The results in this study are to reconstruct the financial statements owned by the Sri Rejeki Farmers Group in Gunung Pasir Jaya Village using ISAK 35 financial standards in the form of Comprehensive Income Statements, Statements of Changes in Net Assets, Statements of Financial Position, Cash Flow Statements and Notes to Financial Statements (CALK).
Earnings management is a management action in the process of preparing financial statements so as to increase or decrease accounting profits according to interests. Earning management that occurs in manufacturing companies is due to a conflict of interest between owner and manager. This study aims to determine the effect of Institutional Ownership and Managerial Ownership to Earning Management. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange period 2014 - 2016. Selection of sample through purposive sampling method chosen with predefined criteria. The type of data used in this study is secondary data. The analytical method used is descriptive statistical analysis method, classical assumption test and hypothesis test using SPSS version 23 as the analytical tool. There are 24 companies that meet the criteria as a sample of research with observation data amounted to 72 data / cases with data disposal / case of 41 so that the observed data studied into 31 data/cases. The results of this study indicate that partially institutional ownership have no effect on earning management and managerial ownership effect on earning management. With increased managerial ownership, earning management will decrease. Can be concluded simultaneously based on the F test, independent variables consisting of institutional ownership and managerial ownership have an effect on earning management.
Todays, hospitals must be able to provide services that are fast, accurate, qualified, and affordable, which in turn can provide satisfaction in the treatment based on desired, hospitals with the good quality are highly dependent on existing resources, such as the doctor services, nurses, staff / employees as well as available facilities and infrastructure, including environmental security, so it creates satisfaction and trust towards the hospital. RSIA Santa Anna as one of the hospitals in Bandarlampung, where the service quality is an important factor so that patients become satisfied and even loyal to RSIA Santa Anna. This study is descriptive study, the population in this study are patients at RSIA Santa Anna, determining the sample using non-probability sampling. namely random sampling techniques so that the number of samples is 100 patients and their family. The data analysis technique used is a simple linear regression model and the hypothes test used is the t test. The result shows that customer satisfaction will increase by 86% if the service quality is improved. The quality of service affects patient satisfaction by 94.0%, this is reinforced by the result of hypothesis testing which showing that the effect of service quality towards patient satisfaction is very important.
Financial statements for non-profit entities are prepared based on accounting standards that contain non-profit entities. The preparation of non-profit-oriented entity reports is regulated in the Interpretation of Financial Accounting Standards (ISAK) No. 35. This study aims to analyze and present the financial statements of the Sri Rejeki II farmer group based on ISAK 35. The method used in this research is descriptive qualitative method. The results in this study are to reconstruct the financial statements owned by the Sri Rejeki Farmers Group in Gunung Pasir Jaya Village using ISAK 35 financial standards in the form of Comprehensive Income Statements, Statements of Changes in Net Assets, Statements of Financial Position, Cash Flow Statements and Notes to Financial Statements (CALK).
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