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International Journal of Social Science, Education, Communication and Economics (Vol. 1, No. 5, 2022)

Comparison Analysis of Accounting Standards for Entities Without Public Accountability and Financial Standards for Private Entities of SMEs in Indonesia

Iluwati, Jennifer, Sherly, Sherly, Febriana, Helen
Abstract: IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting… ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Global Research Comparison Analysis Accounting Standards Entities Without Public Accountability Financial Private Indonesia
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International Journal of Social Science, Education, Communication and Economics (Vol. 1, No. 3, 2022)

Implementation Of Academic Information Systems In Improving The Quality Of Academic Services In Private Islamic Higher Educations

Tanjung, Rahman, Wasliman, Iim, Saeful Insan, Husen, H. Soro, Suharyanto
Abstract: The background of this research is that there has not been a habit of using academic information systems by both lecturers and students, there are no educational staff from the field of computer science or informatics, and… nd the limited budget they have. This research approach is a qualitative research with case study method. The results of this study indicate that academic information system planning refers to the blue print for the development, management and utilization of higher education information systems. The organization assigns a direct assistant to the Head of Academic and Student Affairs who is assisted by two operators, whose operational direction is based on a decree issued by the leadership which is fully managed by the Telecommunications Center. Coordination of academic information systems based on the participation and support of all parties. Control is carried out directly by the Chairman as the leader. The obstacles faced in general are that there is no budget available considering the need for the development of an Academic Information System that requires a large amount of money, the age of most of the lecturers is old so it is quite difficult to adapt to changes towards digital and the ability of lecturers to use information systems is still low. The solution is to encourage students and lecturers to want to get used to adapting and learning in the use of academic information systems
Global Research Implementation Academic Information Systems Improving Quality Services Private Islamic Higher Educations
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