Accounting Analysis in the Assessment of Financial Performance at LPD Desa Adat Bongan Selemadeg Timur

Lestari, Luh Putu Satya and Ariana, I Made and Jaya, I Made Sura Ambara (2022) Accounting Analysis in the Assessment of Financial Performance at LPD Desa Adat Bongan Selemadeg Timur. Repositori Politeknik Negeri Bali.

	Text (Artikel) RAMA_62301_1815644033_artikel.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (248kB)
	Text (Surat Pernyataan Bebas Plagiarisme) RAMA_62301_1815644033_pernyataan.pdf - Supplemental Material Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Accounting analysis aims to study the transactions and events that occur as well as the accounting wisdom that applies in the company, then adjust the wishful thinking report made to describe the actual economic conditions and is appropriate for analysis so that the analysis of financial performance can be relied on. The purpose of this study is to find out how the accounting treatment and performance of LPD Desa Adat Bongan and find out how the accounting treatment affects the financial performance of LPD Desa Adat Bongan. This type of research is qualitative sourced from primary data and second-ary data. This study used ob-servation data collection methods, interviews and documentation. The results of this study show that the accounting treatment of LPD Desa Adat Bongan is in accordance with SAK ETAP, but LPD has not carried out recognition, measurement, presentation and disclosure of fixed assets as appropriate in accordance with SAK ETAP No.15 regarding fixed assets. The calculation of the average current ratio of LPD Desa Adat Bongan is above 200% and the average cash ratio is above 50%, this shows that the condition of LPD is good. The financial performance of LPD Bongan in financial management, especially those related to self-capital management in generating profits, needs to be evaluated. LPD Desa Adat Bongan must improve the efficiency of asset management. LPD also experienced a decrease in performance by 0.02 in 2021 due to adjustments from the inappropriate accounting treatment of fixed assets.

Actions (login required)

View Item