<p><span lang="IN">This research examines the extent to which the application of Financial Accounting Standards in non-profit organizations. This research uses a literature study analyzed from a review of 102 articles with three methods, namely planning, implementation, and reporting, by producing 28 articles. Then the 28 articles were reviewed using a comparison technique, looking for similarities between several works of literature and concluding<strong>.</strong> The results of the 28 articles</span><span lang="EN-US">’ review show that</span><span lang="IN"> non-profit organizations have not yet applied the applicable Financial Accounting Standards in Indonesia</span><span lang="EN-US">. </span><span lang="EN-US">They</span><span lang="IN"> are still using the cash basis and single entry method of recording due to several constraints, such as limited human resources and knowledge of financial statement preparation. This research is different from previous research because this research is the first to review how the implementation of SAK in non-profit organizations in Indonesia, most of the previous research focused on only one entity, while this research examines how all non-profit organizations (mosques and churches, foundations, Islamic boarding schools, social institutions, orphanages)</span><span lang="EN-US">.</span></p>
The assets of PT Martina Berto Tbk always increase every year. Despite an increase in assets, the company's net profit has decreased every year, even suffered a loss in 2015. While cash and cash equivalents produced have always decreased every year. The research objective was to find out and assess the company's financial performance seen from Du Pont System and cash flow analysis. This type of research is descriptive with a quantitative approach. The financial performance of PT Martina Berto, which is produced from the Du Pont System method of 4 ratios, namely total assets turnover, net profit margin and return on equity and return on assets can be said to be less good because there has been a decline in the last 3 years from 2014-2016, whereas if see the cash flow statement, the performance produced is also less good because all the measured ratios always decrease every year.
The accounting information system is one of the important things that needs to be considered in managing the implementation of a good organization, including in government organizations. The Sungai Rumbai Regional General Hospital is a new hospital that was established in 2017 and was inaugurated as a hospital on the basis of the Regional Public Service Agency (BLUD) in 2019, thus the RSUD has flexibility in making hospital cash disbursements that are adjusted to income hospital with basic BLUD. The purpose of this study is to determine and analyze the accounting information system for cash receipts and disbursements at Sungai Rumbai Hospital is good or not. The type of research carried out is descriptive qualitative with data collection techniques that the author uses, namely interviews, observations, and documentation. The analysis technique used is data reduction, data presentation, and drawing conclusions. In the results of the implementation of this study in the form of an analysis of the state of the accounting information system for cash receipts and disbursements at Sungai Rumbai Hospital with accounting information system theory that is generally accepted in several books and references. The results of the research on the Accounting Information System for Cash Receipts and Expenditures at Sungai Rumbai Hospital have used the SIMRS application, but are still carried out in stages. For now, SIMRS has only been implemented in the staffing and patient registration section. Meanwhile, the receipt and expenditure accounting information system is still done manually. The Accounting Information System for Cash Receipts and Expenditures at Sungai Rumbai Hospital has fulfilled several elements such as Human Resources, procedures, forms, and tools used are appropriate. However, the notes and reports are still not in accordance with the literature theory.Keywords: Accounting Information Systems; Cash Receipts; Cash Expenditures ABSTRAKSistem informasi akuntansi menjadi salah satu hal penting yang perlu diperhatikan dalam mengelola terselenggaranya organisasi yang baik, termasuk dalam organisasi pemerintahan. Rumah Sakit Umum Daerah Sungai Rumbai merupakan rumah sakit milik pemerintahan yang baru diresmikan pada tahun 2017 dan telah diresmikan sebagai Rumah sakit dengan basis Badan Layanan Umum Daerah (BLUD) pada akhir tahun 2019, dengan demikian RSUD memiliki fleksibilitas dalam melakukan pengeluaran kas rumah sakit yang disesuaikan dengan pendapatan BLUD Rumah Sakit. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisis sistem informasi akuntansi penerimaan dan pengeluaran kas pada RSUD Sungai Rumbai sudah baik atau belum. Jenis penelitian yang dilakukan yaitu kualitatif deskriptif dengan teknik pengumpulan data yang penulis gunakan yaitu wawancara, observasi, dan dokumentasi. Teknik analisis yang digunakan yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Dalam hasil implementasi penelitian ini berupa analisis keadaan sistem informasi akuntansi penerimaan dan pengeluaran kas RSUD Sungai Rumbai dengan teori sistem informasi akuntansi yang berlaku umum di beberapa buku dan referensi. Hasil penelitian Sistem Informasi Akuntansi Penerimaan dan Pengeluaran kas di RSUD Sungai Rumbai telah menggunakan aplikasi SIMRS, namun masih dilakukan secara bertahap-tahap. Untuk saat ini SIMRS baru diberlakukan di bagian kepegawaian dan pendaftaran pasien. Sedangkan sistem informasi akuntansi penerimaan dan pengeluaran masih dilakukan secara manual. Sistem Informasi Akuntansi Penerimaan dan Pengeluaran kas di RSUD Sungai Rumbai telah memenuhi beberapa unsur seperti Sumber Daya Manusia, prosedur, formulir, dan alat yang digunakan sudah sesuai. Namun pada catatan dan laporan masih belum sesuai dengan teori kepustakaan. Kata Kunci: Sistem Informasi Akuntansi; Penerimaan kas; Pengeluaran kas
The problem in this research is evaluating the budget preparation procedure in the regional financial institution of Tanah Datar district with the Minister of Home Affairs regulation number 21 of 2011 concerning the guidelines for regional financial management. This study aims to evaluate the budget preparation procedure based on the Minister of Home Affairs regulation number 21 of 2011 concerning guidelines regional financial management in the regional financial agency Tanah Datar. This type of research is field research and the method used is descriptive qualitative. Data collection techniques used are interview and documentation techniques. The data analysis technique used is the comparative method. The results of this study provide evidence that the budget preparation procedure at the flatland district regional financial agency has referred to the Minister of Home Affairs regulation number 21 of 2011 concerning regional financial management quidelines. The outcome of the work plan and budget of the regional flatland district financial agencies for the 2020 fiscal year shows that in general the performance indicators used do not meet the criteria for good performance indicators. Key Words : Evaluation of budget preparation procedures
Accountability and transparency of the management of the Pasilihan nagari budget for 2019 has become a concern since the nagari government received a large disbursement of funds compared to previous years. In carrying out the wheels of government, the Pasilihan nagari government has not yet been optimal in socializing and publishing reports on the realization of the nagari revenue and expenditure budget to the public. Based on Permendagri Number 113 of 2014 concerning village financial management, the fifth part of the accountability article 40 states that the budget realization report must be published to the public. The purpose of this study was to determine the Accountability and Transparency of the Management of the Pasilihan nagari Budget in 2019. The type of research used in this study was field research. The method used in this research is descriptive with a qualitative approach. The data collection technique that the writer uses in this research is through interviews and collecting documents. The results of the study indicate that the Pasilihan nagari government has implemented the principles of accountability and transparency in the management of APBNagari. In general, accountability and transparency have started to be implemented well. However, there are still some indicators of accountability and transparency standards or criteria that have not been implemented by the Pasilihan nagari government
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