Abstrak: Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk membantu Usaha Mikro, Kecil dan Menengah (UMKM) dalam memahami konsep laporan keuangan yang mengacu kepada Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik (SAK ETAP) serta analisis laporan keuangan. PkM ini merupakan kegiatan berkesinambungan yang dilakukan atas kerjasama antara Magister Akuntansi FEB Universitas Trisakti dengan mitra PkM (PKK DKI Jakarta dan PENA 45 Bekasi Raya. Pendampingan dilakukan dalam bentuk pelatihan secara daring dengan menggunakan aplikasi zoom. Saat pelatihan, diskusi antara narasumber dengan peserta dipandu oleh moderator. Sebagai umpan balik serta untuk mengetahui pemahaman peserta, maka survei dilakukan terhadap peserta menggunakan kuesioner melalui google form. Berdasarkan hasil evaluasi setelah pelaksanaan PkM menunjukan bahwa peserta PkM menyatakan puas terhadap narasumber, pelaksanaan kegiatan, dan tujuan PkM tercapai karena peserta merasakan memperoleh manfaat berupa pengetahuan dan ketrampilan tentang konsep analisis laporan keuangan bagi UMKM. Kata kunci: Konsep Analisis Laporan Keuangan, Laporan Keuangan, SAK ETAP dan UMKM Abstract: This Community Service (Pengabdian kepada Masyarakat/PkM) aims to assist Micro, Small and Medium Enterprises (MSMEs) in understanding the concept of financial statements that refer to Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and analysis of financial statements. This PkM is a continuous activity carried out in collaboration between the Master of Accounting FEB Trisakti University and PkM partners (PKK DKI Jakarta and Pendopo Nusantara (PENA) 45 Bekasi Raya. Assistance is carried out in the form of training with an online method using the zoom application. During the training, discussions between resource persons with the participants guided by a moderator. As feedback and to determine participants' understanding, a survey was conducted on participants using a questionnaire via google form. Based on the evaluation results from the PkM implementation, it showed that the PkM participants expressed satisfaction with the resource persons, the implementation of activities, and the PkM objectives were achieved because the participants feel the benefits in the form of knowledge and skills about the concept of financial statement analysis of SMEs. Keywords: Concept of Financial Statement Analysis, Financial Reports, SAK ETAP and SMEs
This research was conducted to capture the extent to which Indonesian companies have revealed their activities related to each goal of the Sustainabls Development Goals (SDGs), specifically in the year the SDGs were launched. Aim of the study is to analyze and obtain empirical evidence about the effect of SDGs’ related company disclosure, firm size, leverage on profitability, and related industrial analysis. The SDGs’ related company disclosure was measured using content analysis. This research conducted on all companies listed on the Indonesia Stock Exchange (IDX) in 2015, with a sample, amounted to 468 companies. The results show the positive effect of SDGs’ related company disclosure on profitability and the negative effect of leverage on profitability. There is no effect of size on profitability. The results also show that the financial sector revealed the most SDGs, followed by the basic industry and chemical sector, property, and real estate sector, and the consumer goods sector.
This study aims to examine and analyze the effect of intellectual capital dan environmental, social, and governance on earnings management with profitability as a moderating variable. This research is quantitative research using secondary data. The population in this study are manufacturing and banking companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2020 period. The sample of this study amounted to 93 companies obtained by purposive sampling method. The data analysis method used is panel data regression analysis. Statistic tool used is e-views. The results of this study are intellectual capital and ESG has a negative effect on earnings management, profitability can strengthen the negative effect of intellectual capital and ESG on earnings management.
The purpose of the study is to analyze the influence of the external auditor's moral development, continuing professional education (CPE) on fraud, and education on fraud detection. Research methodology: The research sample was taken randomly, and the total respondents were 171 external auditors working in public accounting firms in Indonesia. The analytical data method uses multiple linear regression. The instrument measures moral development using three scenarios, which are the auditor opinion, allowance for receivables, and cost reimbursement, with modifications made to conform with Law 5/2011 concerning public accountant. Results: Results found that moral development and education had a significant effect on fraud detection, while CPE on fraud has no effect on fraud detection. Limitations: One newly developed of the three scenarios measuring moral development may not be suitable for region other than Indonesia. Contribution: The accounting red flag dimension is the dimension that has the most attention, while the dimension according to SA 240, the perpetrator dimension, is the dimension that has the least attention.
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