Jurnal Puan Indonesia
Vol. 4 No. 2 (2023): Jurnal Puan Indonesia Vol 4 No 2 Januari 2023

UNDERSTANDING ACCOUNTING IN SUPPORTING REPORTS QUALITY FINANCE AT PT. PASANGGRAHAN CITRA PERSADA: PEMAHAMAN AKUNTANSI DALAM MENDUKUNG LAPORAN KEUANGAN BERKUALITAS PADA PT. PASANGGRAHAN CITRA PERSADA

Yunita Kurnia Shanti (Universitas Pamulang)
Susi Sih Kusumawardhany (universitas)
Sudarmadi Sudarmadi (Universitas Pamulang)



Article Info

Publish Date
18 Jan 2023

Abstract

Financial statements are a form of accountability for the management of economic resources owned by an entity. Published financial reports must be prepared in accordance with applicable accounting standards so that these financial statements can be compared with the financial statements of the previous period or compared with the financial statements of a clear entity. Quality of financial reports - (financial statement) is the final result of the process of accounting activities or a summary of financial transactions. Financial statements are prepared to provide information about the position of assets, debts and capital that occur in the company's household as well as its profits and losses. The characteristics of financial reports in terms of quality are based on the Accounting Standards Guide (PSAK), namely: Understandability, Relevance, Materiality, Reliability, Honest presentation, Substance over form, Neutrality, Fair consideration and Completeness. Based on the problems mentioned above, we conducted community service at PT Pasanggrahan Citra Persada, which is an l‹loantral‹tor company engaged in structural work, architects and interiors, with an expert and skilled workforce. PT Pasanggrahan Citra Persada emphasizes sustainable company growth to become one of the best quality construction companies in Indonesia with competency development through human resource development, technology management and good corporate governance.

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Journal Info

Abbrev

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Publisher

Subject

Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health

Description

Jurnal PUAN INDONESIA (Pengabdian Untuk Anak Negeri) Indonesia merupakan wadah untuk mempublikasikan hasil-hasil Pengabdian Masyarakat dari berbagai disiplin ilmu dalam bentuk Jurnal ilmiah dan Open Accessed System. Jurnal ini diterbitkan oleh Asosiasi Dosen Bahasa dan Sastra se Kepulauan Riau ...