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"Thesis ini bertujuan membantu salah satu UMKM sepatu kulit di Indonesia yaitu UMKM De’monte shoes dengan membuat laporan keuangan untuk menganalisis performa UMKM dan membuat company profile untuk melakukan promosi B2B. Dengan metode riset studi kasus kualitatif dan business coaching digunakan untuk menemukan kondisi aktual dan gap yang ada dan kemudian diambil implementasi yang disetujui oleh UMKM untuk menyelesaikan gap pada usaha. Setelah dilakukan analisis internal dan eksternal seperti Proses Bisnis, BMC, PESTEL, Porter’s Five Forces, STP, 7Ps, dan Analisis Laporan keuangan ternyata ditemukan beberapa masalah yang perlu diselesaikan terutama di masalah laporan keuangan yang berantakan dan company profile yang tidak bisa menjadi alat promosi karena tidak terlihat menarik. Analisis Pareto dan gap menemukan masalah tersebut merupakan masalah yang paling penting dan mudah untuk diselesaikan. Oleh karena itu, mengurangi gap pada UMKM melalui implementasi pembuatan laporan keuangan untuk menganalisa performa UMKM dan pembuatan company profile untuk promosi B2B dilakukan. Hasilnya terdapat laporan keuangan dan panduan membuat laporan keuangan menggunakan aplikasi Si Apik untuk dipakai UMKM dan company profile baru untuk dipakai dalam melakukan promosi B2B.

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This paper aims to help one of the leather shoe MSMEs in Indonesia, De’monte Shoes by making financial reports to analyse the performance of MSMEs and create a company profile for B2B promotion. Qualitative case study research and business coaching methods are used to find actual conditions and gaps that exist, and then take the implementation approved by MSMEs to resolve gaps in MSMEs. After conducting internal and external analysis such as Business Process, BMC, PESTLE, Porter's Five Forces, STP, 7Ps, and Financial Statement Analysis, it turns out that there are several problems that need to be resolved, especially in the problem of disorganized financial report and disorganized company profiles that cannot be used as a promotional tool since it was not looking good. Pareto and gap analysis find the most important and easy problems to resolved. Therefore, reducing the gap in MSMEs through making financial reports to analyse the performance of MSMEs and creating company profiles for B2B promotion are conducted. The results are financial report and guidance of financial reports using Si Apik for MSME and new company profile to use for B2B promotion."

"Penelitian ini menganalisis strategi Forum Zakat (FOZ) dalam meningkatkan transparasni pelaporan keuangan anggota FOZ. Penelitian ini difokuskan pada strategi FOZ yang memberikan pelatihan terkait keuangan kepada anggota FOZ. Anggota FOZ adalah Organisasi Pengelola Zakat (OPZ) yang terdiri dari organisasi nirlaba berbentuk BAZ (Badan Amil Zakat) dan LAZ (Lembaga Amil Zakat) yang memiliki kewajiban untuk mempertanggungjawabkan dana yang didapat dari publik. Oleh sebab itu penyusunan laporan keuangan sesuai dengan standar akuntansi yang berlaku dan transparansi ke publik adalah hal yang penting untuk dilakukan organisasi nirlaba, dalam hal ini anggota FOZ.Penelitian ini menggunakan metode studi kasus dengan pengumpulan data melalui wawancara mendalam serta studi literatur. Hasil penelitian ini menunjukkan bahwa strategi FOZ dalam meningkatkan transparansi pelaporan keuangan anggota FOZ perlu ditingkatkan agar lebih optimal, khususnya dalam hal pembuatan laporan keuangan yang sesuai dengan standar akuntansi berlaku dan publikasi laporan keuangan kepada pihak-pihak yang berkepentingan.

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This study is focused on FOZ’s strategy that provides financial training to members of the FOZ. The FOZ’s members are organization which manage zakat, consisting of BAZ (Badan Amil Zakat) and LAZ (Lembaga Amil Zakat) which is part of nonprofit organization that has an obligation to account public funds. Therefore, creating financial statements according to current accounting standards and transparency to the public is important for the nonprofit organization, in this case members of the FOZ.

This study used case study method which data is collected through in-depth interviews and literature studies. The findings suggest that the FOZ strategy for increasing the transparency of financial reporting of FOZ members needs to be enhanced to more optimal, especially on creating financial statements according to current accounting standards and the publication of the financial report to stakeholders."

"Laporan keuangan adalah sebuah alat yang dapat digunakan oleh manajer perusahaan untuk memperlihatkan pencapaian laba maupun kinerja yang sudah ditetapkan oleh perusahaan sebelumnya. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data laporan keuangan PT. CIMB Niaga, Tbk selama 7 tahun yang dimulai dari tahun 2015 hingga 2021. Teknik analisis data yang digunakan adalah meliputi Uji Asumsi Klasik yang terdiri dari Uji Normalitas dan Uji Multikolinearitas dan juga Uji Signifikansi yang meliputi Uji T, Uji F, dan Uji R-Square. Hasil dari penelitian ini menunjukan tidak ada hubungan yang signifikan serta tidak berpengaruh secara simultan antara variabel Independent Free Cash Flow (Arus Kas Bebas), Earnings Volatility (Volatilitas Laba), Return On Assets (Pengembalian Aset) dan Leverage (Hutang) terhadap variabel dependen Earnings Management (Manajemen Laba) pada PT. CIMB Niaga, Tbk. Saran untuk peneliti selanjutnya adalah untuk dapat menambahkan variabel independen lainnya untuk melihat adakah signifikansi variabel tersebut dengan Earnings Management pada PT. CIMB Niaga, Tbk.

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The financial report is a tool that can be used by company managers to check the profit and performance set by the previous company. This research is a quantitative research using data from the financial statements of PT. CIMB Niaga, Tbk for 7 years starting from 2015 to 2021. The data analysis techniques used include the Classical Assumption Test consisting of Normality Test and Multicollinearity Test and also Significance Test which includes T Test, F Test, and R-Square Test . The results of this study indicate that there is no significant relationship and there is no simultaneous effect between the variables of Independent Free Cash Flow (Free Cash Flow), Profit Volatility (Profit Volatility), Return on Assets (Return on Assets) and Leverage (Debt) on the Income Dependency Management variable. (Earnings Management) at PT. CIMB Niaga, Tbk. Suggestions for further researchers is to be able to add other independent variables to see if there is a significance of these variables with Earnings Management at PT. CIMB Niaga, Tbk."

"Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kualitas laporan keuangan di Sekretariat Jenderal DPR RI Setjen DPR RI. Berdasarkan Peraturan Pemerintah nomor 24 tahun 2005 dan Peraturan Pemerintah nomor 71 tahun 2010, bahwa laporan keuangan pemerintah harus memenuhi kualitas sesuai karakteristik kualitatif, yaitu relevan, andal, dapat dibandingkan, dan dapat dipahami. Faktor-faktor yang mempengaruhi kualitas laporan keuangan dan menjadi variabel bebas dalam penelitian ini adalah kualitas sumber daya manusia SDM, kualitas teknologi informasi TI, Penelitian ini mengembangkan model dalam bentuk persamaan, dan dituangkan dalam hipotesis. Teknik analisis regresi linier berganda digunakan untuk menguji model penelitian, dan uji hipotesis dilakukan dengan uji signifikansi, dan koefisien determinan. Hasil pengujian menunjukkan bahwa kualitas SDM memberikan pengaruh tetapi tidak signifikan terhadap laporan keuangan, hal ini disebabkan kurangnya kesadaran untuk mengelola SDM berdasarkan kompetensi yang harus dimiliki oleh pengelola anggaran, dan penempatan SDM berdasarkan latar belakang pendidikannya. Hasil pengujian juga menunjukkan bahwa kualitas TI, SPI, dan intervensi negatif tidak memberikan pengaruh dan tidak signifikan terhadap kualitas laporan keuangan. Hal ini menarik untuk dicermati, karena berdasarkan penelitian dan tinjauan literatur menunjukkan bahwa TI dan SPI yang berkualitas memberikan pengaruh positif dan signifikan terhadap kinerja organisasi. Ketidaksesuaian yang terjadi di Setjen DPR RI disebabkan oleh kurangnya pemahaman dan kesadaran untuk memanfaatkan TI, dan kurangnya kebutuhan atas SPI dalam pelaksanaan kerja organisasi karena SPI di Setjen DPR RI lemah. Intervensi negatif tidak memberikan pengaruh kepada kualitas laporan keuangan, karena SDM pengelola anggaran mengharapkan tidak terjadinya intervensi negatif dalam pengelolaan anggaran.

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This study aims to determine the factors that affect the quality of the financial statements at the Secretariat General of the House of Representatives Setjen DPR RI. Based on Government Regulation PP number 24 of 2005 and Government Regulation PP No. 71 of 2010, that the government's financial statements must meet the appropriate quality of qualitative characteristics, that is relevant, reliable, comparable, and understandable.

Factors that affect the quality of financial reporting and become independent variable in this study is the quality of human resources HR, the quality of the information technology IT, the quality of the internal control system SPI, and intervention. Data collect by distributing questionnaires to 70 people managing the budget, ranging from budget user to verifikatur, and staff officers of commitment makers in the Parliament Secretariat. of the 70 questionnaires distributed, 61 questionnaires that can be declared valid and worthy to be processed by using SPSS 22. This study develops a model in the form of the equation, and poured in a hypothesis.

The results show that the quality of human resources, but no significant effect on the financial statements, this is due to lack of awareness to manage human resources based on the competencies that must be owned by budget managers, and HR placement based on educational background. Positive intervention results significant impact on the quality of the financial statements, it demonstrates the need for leadership roles and responsibilities in the implementation of the immediate supervisor as the manager of the budget.

The test results also showed that the quality of IT, SPI, and negative intervention have no significant effect on the quality of financial reporting. It is interesting to observe, because it is based on research and review of the literature shows that the quality of IT and SPI provides a positive and significant effect on the performance of the organization. Mismatches that occur in the Parliament Secretariat is caused by a lack of understanding and awareness to take advantage of IT, and the lack of need for SPI in the implementation of the organization's work for SPI in the Parliament Secretariat is weak."

"Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi perubahan waktu penyampaian laporan keuangan ke Bapepam. Faktor-faktor yang akan diteliti yaitu perubahan opini audit, laba tak terduga, biaya litigasi, dan penerapan PSAK 50 & 55. Perubahan opini audit akan dilihat dari peningkatan opini audit (opini menjadi lebih baik di tahun berikutnya) dan dari penurunan opini audit (saat opini menjadi lebih buruk di tahun berikutnya). Perusahaan yang menjadi sampel penelitian adalah 333 firm years industri keuangan di Indonesia. Periode penelitian yaitu tahun 2008-2012. Hasil penelitian menunjukkan bahwa peningkatan opini audit akan mempercepat waktu penyampaian laporan keuangan. Laba tak terduga akan mempercepat waktu penyampaian laporan keuangan pada saat perusahaan menerima opini qualified. Sementara itu, laba tak terduga negatif akan lebih berpengaruh negatif terhadap perubahan waktu penyampaian laporan keuangan ke Bapepam dibandingkan laba tak terduga positif. Biaya litigasi dan penerapan PSAK 50 dan 55 tidak akan memengaruhi perubahan waktu penyampaian laporan keuangan ke Bapepam.

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The purpose of this research is to analize the factors that affect the change in time of submission of financial statements to Bapepam. Audit opinion changes is seen if there is an improvement in audit opinion (opinion be better over the next year) and if there is deterioration in audit opinion (opinion be worse over the next year). This research used 333 firm years financial industry in Indonesia as a sample. The research period is 2008-2012.

The results showed that improvement in audit opinion will accelerate time of submission of financial statement. An unexpected earning will affect the time of submission of financial statement when received qualified opinion. Meanwhile, negative unexpected earnings will affect more negative to change in time of submission of financial statement to Bapepam than positive unexpected earnings. Litigation cost and implementation of PSAK 50 & 55 will not affect change in time of submission of financial statements."

"Penelitian ini bertujuan untuk memberikan usulan rancangan program review berbasis risiko atas pemeriksaan laporan keuangan pemerintah oleh Tim BPK RI dan KAP untuk Inspektorat Utama BPK-RI Itama . Penelitian ini merupakan penelitian kuantitatif dengan analisis deskriptif. Hasil penelitian menunjukkan bahwa Itama belum menggunakan pendekatan berbasis risiko dalam perencanaan penugasan. Dengan demikian, Peneliti mengusulkan rancangan program review berbasis risiko. Penelitian ini memfasilitasi penilaian risiko terkait pemeriksaan laporan keuangan pemerintah oleh Tim BPK RI dan KAP dengan melibatkan para Pemeriksa BPK selaku pemilik risiko. Hasil penilaian risiko menjadi dasar penentuan tujuan, ruang lingkup, kriteria, dan prosedur pengujian. Penelitian ini menghasilkan program review berbasis risiko di tengah keterbatasan sumber daya yang dimiliki Itama.

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This research aims to propose a design of review program on audit of government's financial statement conducted by Supreme Audit Board and Public Accountant for The Comptroller of Supreme Audit Board. This is a qualitative research with descriptive analysis. The result shows that in preparing the engagement plan, The Comptroller has not used a risk based approach. Therefore, we proposed a risk based approach in designing the review program. We facilitated to arrange risk assessment and used it to determine the audit objective, audit scope, audit criteria, and audit procedures. This research produce a risk based review program in the midst of limited resources for The Comptroller."

"[ABSTRAKPenelitian ini bertujuan untuk mengetahui kualitas laporan keuangan, kualitaslaporan akuntabilitas kinerja dan kualitas pelayanan publik dalam menunjangkeberhasilan reformasi birokrasi pada Kementerian Hukum dan HAM Tahun2013. Metode penelitian deskriptif digunakan dalam penelitian ini dengan desainpenelitian studi kasus. Hasilnya, laporan keuangan Kementerian Hukum danHAM telah memenuhi karakteristik kualitatif laporan keuangan berdasarkan PPNomor 71 Tahun 2010; LAKIP disajikan sesuai SK LAN Nomor239/IX/6/8/2003, kualitas pelayanan publik baik (survei IKM skor 73,57),perolehan opini WTP dari BPK, kualitas laporan akuntabilitas kinerja (nilaiLAKIP “B”), dan kualitas pelayanan publik yang baik (survei IKM) telahmendukung keberhasilan reformasi birokrasi di Kementerian Hukum dan HAMTahun 2013. Saran penelitian dalam mempertahankan opini WTP yang sudahdiperoleh harus terus melakukan pemantauan kinerja secara rutin, kendala harusdijelaskan dan dicantumkan dalam laporan akuntabilitas kinerja, meningkatkankualitas SDM untuk mempercepat pelayanan dan membentuk tim pengawasgratifikasi.

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ABSTRACTThis study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification, This study aims to determine the quality of financial reporting, quality ofperformance accountability reports and quality of public services in supporting thesuccess of the bureaucracy reforms at the Ministry of Law and Human Rights2013. The methods used in this study are descriptive method and case studyanalysis. The results are Ministry of Law and Human Rights financial report hasfulfilled the qualitative characteristics of financial statements under PP No. 712010, performance accountability report has been presented accordance with SKLAN LAKIP No.239/IX/6/8/2003, quality of public services has been good withPublic Satisfaction Index 73.57, WTP opinion for financial report, value “B” forLAKIP (presented good performance accountability), and Public SatisfactionIndex survey has supported the success of bureaucratic reform in the Ministry ofLaw and Human Rights in 2013. Several recommendations resulted from thisresearch are to monitoring performance on regular basis to maintain WTP opinionthat already obtained, constraints should be described and included in theperformance accountability report, improve the quality of human resources byspeed up service and formed a team of supervisors gratification]"