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Fifi Nur Afifah Ibrahim
Universitas Muslim Indonesia
Economics, Econometrics & Finance

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Laporan Keuangan Perspektif SIRI Chairul Iksan Burhanuddin; Fifi Nur Afifah Ibrahim; Burhanuddin Burhanuddin
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.576

Abstract

In order to provide information and make choices, financial reports are delivered to relevant parties. However, because there are so many parties interested in the financial accounts, there is a lot of information asymmetry in the process of presenting them. In order for the information to be used as a firm foundation for internal and external parties, a new perspective is required in the process of presenting financial statements. In order to interpret the meaning of the SIRI perspective financial statements, this study used a qualitative method that was supplemented by a literature review. So that a conclusion regarding the presentation of fresh financial statements can be formed. The findings of this study offer a framework for presenting financial statements from four different perspectives: spiritual Integrity, Reso', and ininnawa. With the goal that these four viewpoints will influence the way financial statements are presented. And, in the future, bring benefits to both internal and external parties.
Analisis Efektivitas Pengelolaan Keuangan dan Implikasinya Terhadap Masyarakat Desa Chairul Iksan Burhanuddin; Syamsuddin Syamsuddin; Maryam Nurdin; Fifi Nur Afifah Ibrahim; Rismayanti Rismayanti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1162

Abstract

The objective of this research is to evaluate how well financial management works and what that means for society. With up to 8 informants, including members of the government and the community, this sort of research use qualitative approaches. The information gathered through interviews and the documentation of the data analysis methods applied were descriptive and provided a thorough explanation of the research theme. The findings of this study show that the Su'rulangi Village government's financial management and implementation are in accordance with applicable regulations and criteria. This can be seen through planning, implementation, reporting, administration, and accountability, while the implementation can be seen from the communication factor and resource factor. Disposition factors and bureaucratic factors for the effectiveness of the financial management of the Village Fund are disposition factors and bureaucratic factors. The Su'rulangi Village government implements the effects on the local economy through the Village Fund budget by offering benefits such as seed assistance, plant sprayers, water pumping machines, and assistance for farmers dealing with COVID-19 in the form of Direct Cash Assistance (BLT) and assistance. Other strategies rural areas can employ to strengthen their economies
Co-Authors Burhanuddin Burhanuddin Chairul Iksan Burhanuddin Maryam Nurdin Rismayanti Rismayanti Syamsuddin Syamsuddin