This study aims to analyze whether the depreciation method is in accordance with financial accounting standards, analyze how the depreciation method is applied according to tax laws, and analyze differences in depreciation according to financial accounting standards (SAK) and tax laws in the presentation of financial statements. In this study, the types of data used are quantitative and qualit…
The high level of occupation, the number of children who go to school, the level of health of the people in the Kabupaten Manggarai are my main attraction to research this problem. Maybe this is an important issue in determining whether the welfare of the people in Kabupaten Manggarai has been guaranteed or not. Considering that it depends on the regional financial management in the Kabupaten M…
Financial distress merupakan tahap penurunan kondisi keuangan perusahaan dimana perusahaan tidak mampu membayar kewajiban jangka pendek maupun jangka panjang yang dimilikinya. Keadaan financial distress yang buruk akan mengakibatkan kebangkuran perusahaan. penelitian ini bertujuan untuk mengetahui pengaruh corporate governance , likuiditas, leverage, profitabilitas dan ukuran perusahaan pada ke…
Tujuan penelitian ini adalah untuk menganalisis implementasi score metode Altman, Zmijewski, Grover dan Springate dalam memprediksi financial distress serta mengetahui model mana yang paling akurat dalam memprediksi financial distress pada perusahaan ritel yang terdaftar di BEI pada tahun 2016-2018. Hasil dari penelitian ini menunjukkan bahwa metode Springate memiliki tingkat akurasi yang palin…
This study aimed to analyze the effectiveness of SIMAK-BMN on Quality of Financial Statement in terms of Training, Peer Advice Ties and Satisfaction of Users. Data collection is carried out using questionnaires. The respondent in this study are 35 users of SIMAK-BMN in BPPT. This study uses the likert scale using SPSS. Data processing in this study, using multiple regression analysis. The re…
The accounting treatment for lessees experienced a significant change from what was originally PSAK 30 (revised in 2014), then changed to PSAK 73 concerning Leases that took effect on January 1, 2020. This research aims to analyze the impact between the adoption of PSAK 30 (revised 2014) and PSAK 73 concerning Leases in terms of the classification of financial leases from the perspective of the…
Financial Accounting Standard of Micro, Small, and Medium Entities is one of the financial accounting standards composed to fulfill the needs of financial reporting of Micro, Small and Medium Entities.SAK EMKM is expected to assist micro, small and medium enterprises (UMKM) in Indonesia in preparing their financial statements precisely.However, the fact that was the financial recotding done by …
This study aims to analyze the effectiveness of financial management in Wonokitri Village, Tosari Subdistrict, Pasuruan Regency, given that the enactment of UU Number 6 of 2014 concerning villages makes the village's position more recognized and a subject in promoting development, in this case the village is also referred to as a miniature of the state. The data used in this study are primary…
To improve the quality of Village Financial Governance and simplify its management, the Government with the Financial and Development Supervisory Agency (BPKP) developed an application called the Village Financial System (Siskeudes). Siskeudes was made referring to Permendagri No. 20 of 2018 which replaces Permendagri No.113 of 2014. In accordance with applicable regulations, the Siskeudes is …
The purpose of this study was to determine the level efficiency and effectiveness of regional financial management in the regional revenue service in terms of regional income and regional expenditure. The analytical tool used to determine the implementationof regional financial management is by describing descriptively which includes; data presentation and conclusion drawing. Meanwhile, to find…