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"Skripsi ini membahas tentang perbandingan laporan keuangan pemerintah pusat dengan IPSAS dengan studi banding pada 10 negara, yaitu Afrika Selatan, Amerika Serikat, Australia, Indonesia, Inggris, Kanada, Malaysia, Selandia Baru, Sri Lanka, dan Swiss. Penelitian ini adalah penelitian kualitatif deskriptif. Penelitian ini dilakukan dengan melihat standar akuntansi dan komponen laporan keuangan masing-masing negara dan membandingkannya dengan IPSAS. Hasil dari penelitian ini mengungkapkan bahwa penerapan IPSAS dalam standar akuntansi masing-masing negara bervariasi. Sebagian besar negara memiliki komponen laporan keuangan sesuai IPSAS dalam laporan keuangan pemerintahan masing-masing. Sementara, negara dengan aplikasi akrual yang paling mendekati IPSAS adalah Australia, Inggris, dan Selandia Baru.

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The focus of this study is to analyze the the comparison of central government financial statements with IPSAS in 10 countries, which are South Africa, United States, Australia, Indonesia, United Kingdom, Canada, Malaysia, New Zealand, Sri Lanka, and Switzerland. This research is a qualitative descriptive. It was conducted by analyzing the accounting standards and the component of financial statement in each country and comparing them with IPSAS. The result of this research reveals that IPSAS application in each country?s accounting standards is varied. Most of the countries have components of financial statements set by IPSAS in their own financial statements. Meanwhile, countries with accrual application closest to IPSAS are Australia, United Kingdom, and New Zealand."

"[ABSTRAKSkripsi ini membahas tentang penyajian laporan keuangan pemerintah pusat denganstudi banding pada 5 negara, yaitu Afrika Selatan, Amerika Serikat, Australia,Selandia Baru, dan Indonesia sebagai objek utama penelitian. Penelitian ini adalahpenelitian kualitatif deskriptif. Penelitian ini dilakukan dengan melihat komponenlaporan keuangan pemerintah di masing-masing negara dan membandingkannyadengan IPSAS serta membandingkan antara GFS dengan komponen dalam laporankeuangan seperti pengklasifikasian pendapatan, beban, aset, liabiltias dan belanjafungsional. Hasil dari penelitian ini mengungkapkan bahwa penyajian laporankeuangan pemerintah Indonesia sudah cukup baik jika dibandingkan dengan negaralain dan standar Internasional, namun diperlukan peningkatan dalam beberapa halseperti kelengkapan standar akuntansi keuangan dan penyajian informasi nonkeuangan.ABSTRACTThe focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information.;The focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information., The focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information.]"

"Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemerintah daerah terhadap tingkat pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD). Sampel yang digunakan dalam penelitian ini sebanyak 620 LKPD Kabupaten/Kota di Indonesia tahun 2008-2009 dengan rata-rata tingkat pengungkapan LKPD sebesar 52,09%.Hasil penelitian ini menemukan bahwa umur administratif pemerintah daerah, kekayaan pemerintah daerah, dan ukuran legislatif memiliki pengaruh positif terhadap tingkat pengungkapan LKPD, sedangkan intergovernmental revenue memiliki pengaruh negatif. Ukuran pemerintah daerah, diferensiasi fungsional, spesialisasi pekerjaan, rasio kemandirian keuangan daerah dan pembiayaan utang terbukti tidak mempunyai pengaruh terhadap tingkat pengungkapan LKPD.

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This research aims to analyze the effect of Local Government characteristic on financial statement disclosure. A total of 620 financial statement of Local Governments District/City for 2008-2009 were selected to be sample with average of Local Government financial statement disclosure level is 52,09%.

This result of this study shows that administrative age, wealth of the local government, legislature size, have positive effect on the local government financial statement disclosure, while intergovernmental revenue have negative effect. The size of the local government, functional differentiation, occupational specialization, financial self-sufficiency ratio and debt financing are proved to have no effect on the local government financial statement disclosure."

"Laporan ini membahas tentang gambaran umum persaingan usaha leasing ruang kantor di Jakarta dimana salah satu usaha PT Binakarsa Swadaya Adalah leasing ruang kantor di gedung Graha Binakarsa. Analisis usaha leasing ini dilakukan dengan menggunakan Porter?s five forces analysis. Selain itu analisis usaha leasing ini juga dilakukan dengan melihat trend dari perubahan komposisi bidang usaha dari perusahaan yang menjadi lessee dan juga dari occupancy rate di Graha Binakarsa.Sebagai temuannya, occupancyrate di Graha Binakarsa tergolong rendah dibandingkan dengan occupancyrate gedung-gedung perkantoran di sekitarnya. Temuan lain adalah terjadinya perubahan pola komposisi bidang usaha dari perusahaan-perusahaan yang menjadi lessee di binakarsa swadaya. Temuan ini dapat menjadi bahan pertimbangan PT Binakarsa Swadaya dalam membuat keputusan-keputusan strategisnya di masa yang akan datang terutama dalam usaha leasing nya.Selain itu penelitian ini juga menganalisis laporan keuangan yang hasilnya dapat digunakan untuk pertimbangan pengambilan keputusan keuangan dan operasional di masa depan. Analisis laporan keuangan yang dilakukan meliputi analisis komparatif yang terdiri dari analisis vertikal dan analisis horizontal. Disamping itu penulis juga melakukan analisis rasio keuangan yang juga dapat menunjukkan kinerja perusahaan. Baik analisis usaha leasing dan analisis laporan keuangan dilakukan menggunakan data yang tersedia selama selama sepuluh triwulan terakhir.

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This report shows the overview of leasing competition in Jakarta which one of the business of PT Binakarsa Swadaya is leasing office building. The analysist of leasing business was conducted with Porter?s Five Forces Analysis. Besides, the analysis of this leasing business was also conducted by showing the trend of changing business composition criteria of the lessees and also from the occupancy rate in Graha Binakarsa.

As the result, the author found that the occupancy rate in Graha Binakarsa is categorized as low compared with the nearby buildings. Another finding is that the composition of the lessees and their business almost changing all the time. This finding can be used to make strategic decition for the company in the future, aspecially for it?s leasing business.

This report also conducts analysis of financial statement which is useful in taking financial decision and operational decision for the company. The analysis of financial statement that have been conducted in this internship report are vertical analysis and horizontal analysis. Besides, the author also conduct analysis of financial ratio which could help in showing company performance."

"Penelitian ini membahas tentang perbuatan manipulasi laporan keuangan yang dilakukan oleh para Direksi PT Tiga Pilar Sejahtera pada laporan keuangan tahun buku 2018. Melalui permasalahan tersebut penulis mengkaji pertanggungjawaban dalam Kasus Manipulasi Laporan Keuangan Perusahaan tersebut melalui Putusan yang dianalisis selanjutnya menghubungkannya dengan keharusan diterapkannya prinsip keterbukaan sebagai landasan penting Laporan Keuangan bagi Perusahaan yang bergerak di Pasar Modal berdasarkan UU No. 8 Tahun 1995 tentang Pasar Modal. Kajian ini menggunakan metode pendekatan normatif dengan jenis penelitian yuridis normatif. Data yang diteliti terdiri dari bahan hukum primer, sekunder, dan tersier. Hasil penelitian ini menunjukkan bahwa dengan terpenuhinya semua unsur yang telah diuraikan dari Pasal 93 jo Pasal 104 Undang Undang Nomor 8 tahun 1995 tentang Pasar Modal jo Pasal 55 ayat (1) KUHP, maka para terdakwa telah seharusnya diputus dengan terbukti secara sah dan meyakinkan melakukan tindak pidana sebagaimana didakwakan dalam dakwaan alternatif kesatu lebih subsider. Selanjutnya diketahui bahwa Penerapan Prinsip keterbukaan atau transparansi dalam Melakukan Pelaporan Keuangan yang diterapkan di pasar modal merupakan suatu bentuk perlindungan kepada masyarakat, Dari sisi yuridis, Pengenaan sanksi yang termuat dalam UUPM serta penegakan hukum atas setiap pelanggaran ketentuan mengenai keterbukaan ini menjadikan pemegang saham atau investor terlindungi secara hukum dari praktik-praktik manipulasi laporan keuangan dalam perusahaan publik.

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This study discusses the act of manipulating financial statements carried out by the Directors of PT Tiga Pilar Sejahtera in the financial statements for the 2018 period year. Through these problems the author examines the accountability in the Case of Manipulation of the Company's Financial Statements through the Decision which is analyzed hereinafter connecting it with the necessity to apply the principle of transparency as a basis important Financial Statements for Companies engaged in the Capital Market based on Law no. 8 of 1995 concerning Capital Markets. This study uses a normative approach to the type of normative juridical research. The data studied consisted of primary, secondary and tertiary legal materials. The results of this study indicate that with the fulfillment of all the elements described in Article 93 in conjunction with Article 104 of Law Number 8 of 1995 concerning the Capital Market in conjunction with Article 55 paragraph (1) of the Indonesia Criminal Code (KUHP), the defendants should have been sentenced by being legally and convincingly proven to have committed an act crime as charged in the first alternative indictment is more subsidiary. Furthermore, it is known that the application of the principle of openness or transparency in conducting financial reporting applied in the capital market is a form of protection for the public. From a juridical perspective, the imposition of sanctions contained in the UUPM and law enforcement for any violation of the provisions regarding this disclosure principle make shareholders or investors protected legally from the practices of manipulation of financial statements in public companies."

"Penelitian ini untuk bertujuan menganalisis kualitas informasi laporan keuangan Bendahara Umum Negara periode 2012-2014 dan faktor-faktor yang memengaruhinya. Penelitian ini adalah penelitian kualitatif dengan metode studi kasus dengan teknik studi literatur, dokumentasi, wawancara, dan konfirmasi. Penilaian kualitas informasi dengan scoring melalui operasionalisasi karakteristik kualitatif. Hasil penelitian menunjukkan bahwa kualitas informasi laporan keuangan berada pada level basic-moderate, yang artinyakualitas informasi laporan keuangan belum memadai dalam proses pengambilan keputusan. Kualitas informasi laporan keuangan dapat ditingkatkan antara lain melalui penerapan standar akuntansi berbasis akrual, implementasi SPAN, penerapan manajemen risiko melalui SPIP, penetapan peraturan mengenai pedoman pelaporan keuangan, dan komitmen pimpinan organisasi.

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This study is aimed to analyze information quality of State General Treasurer financial statements for 2012-2014 period and factors that influence it.This research is a qualitative case study method with study literature, documentation, interviews, and confirmation technique. Information quality assessment by scoring through operationalization of qualitative characteristics. The result showed that information quality is on basic-moderate level, which means that information quality of financial statements isn't adequate in decision making process. The information quality of financial statements needs to be improved through implementation of accrual-based accounting standards, implementation of SPAN, risk management practices through SPIP, formulation of financial reporting guidelines, and leadership commitment of the organization."

"The ability to understand and analyze financial statements is important to effective decision making by investors, creditors, analysts, consultants and managers. Financial Statement Analysis equips students with the necessary skills to succeed in the increasingly competitive business environment."