The purpose of this research is to find out how the preparation of financial statements based on ISAK 35 at TPQ Al-Barokah Pekalongan. The type of research used is descriptive qualitative research. Data collection techniques were obtained by means of observation, interviews and documentation at TPQ Al-Barokah. The data obtained are secondary data in the form of reports of cash receipts and disbursements. And primary data obtained through interviews. Based on the results of the study, it can be concluded that the recording basis applied at TPQ Al-Barokah is using the accrual basis where the recording of transactions or financial events is recognized when they occur or at the time of acquisition. The accounting cycle at TPQ Al-Barokah is not complete and not sequential according to applicable standards. Financial statements that should be prepared according to ISAK 35 include statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows and notes to financial statements.Keywords: Financial Statement Preparation, ISAK 35. ABSTRAK Tujuan dilakukannya penelitian ini yaitu untuk Mengetahui bagaimana penyusunan laporan keuangan berdasarkan ISAK 35 pada TPQ Al-Barokah Pekalongan. Jenis penelitian yang digunakan adalah penelitian kualitaitif deskriptif. Teknik pengumpulan data diperoleh dengan cara observasi, wawancara dan dokumentasi pada TPQ Al-Barokah. Data yang diperoleh yaitu data sekunder berupa laporan penerimaan dan pengeluaran kas. Dan data primer diperoleh melalui wawancara. Berdasarkan hasil penelitian dapat disimpulkan bahwa dasar pencatatan yang diterapkan di TPQ Al-Barokah adalah menggunakan basis akrual dimana pencatatan transaksi atau kejadian keuangan diakui pada saat terjadi atau pada saat perolehan. Siklus akuntansi pada TPQ Al-Barokah belum lengkap dan belum berurutan sesuai dengan standar yang berlaku. Laporan keuangan yang seharusnya dibuat menurut ISAK 35 meliputi laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan.Kata Kunci : Penyusunan Laporan Keuangan, ISAK 35.

This study aims to determine the extent of the influence of internal control systems, good corporate governance on the quality of financial reports. This research was carried out with a quantitative method, namely knowing the effect of the independent variables, namely the internal control system and good corporate governance with the dependent variable, namely the quality of financial reports. The population in this study were all employees at Bendan Pekalongan Regional Hospital and the sample of this study were 90 respondents. Data analysis was performed using multiple linear regression with analysis tools through SPSS 25. The results showed that the internal control system partially had no effect on the quality of financial reports.Meanwhile, good corporate governance partially affects the quality of financial reports, meaning that if good corporate governance increases, the quality of financial reports will also increase.Keywords: good corporate governance, internal control system, quality of financial reports ABSTRAKPenelitian ini bertujuan untuk mengetahui sejauh mana pengaruh system pengendalian internal, tata kelola perusahaan terhadap kualitas laporan keuangan.Riset ini dilaksanakan dengan metode kuantitaif yaitu mengetahui pengaruh variable independen yaitu system pengendalian internal dan tata kelola perushaan dengan variable dependen yaitu kualitas laporan keuangan.Populasi dalam penelitian ini yaitu seluruh pegawai yang ada pada RSUD Bendan Pekalongan dan sampel penelitian ini sebanyak 90 orang responden. Analisa data dilakukan dengan menggunakan regresi linier berganda dengan alat bantu analisis melalui SPSS 25. Hasil penelitian menunjukkan bahwa sistem pengendalian internal secara parsial tidak berpengaruh terhadap kualitas laporan keuangan. Sedangkan GCG secara parsial berpengaruh terhadap kualitas laporan keuangan, artinya jika tata kelola perusahaan meningkat maka kualitas laporan keuangan juga akan meningkat.Kata Kunci : tata kelola perusahaan, kualitas laporan keuangan, sistem pengendalian internal

The status of children is an urgent and serious problem in life in society. In addition to having direct contact with lineage, inheritance, even the matter of guardianship if the child is a girl. In the decision on case Number 740/Pdt.G/2020/PA.Kng, the researcher found that there was no decision regarding the child. This study aims to determine the status of the child as a result of marriage annulment and to find out a comparison between the Compilation of Islamic Law (KHI) and Positive Law in cases of annulment. marriage at the Kuningan Religious Court Number 740/Pdt.G/2020/PA.Kng. The research method used by researchers is qualitative research by combining two types of data, namely data obtained from field research in the form of interviews and documentation at the Kuningan Religious Court and supplemented by library research data in the form of a judge's determination document regarding the case. The data that the researchers obtained were then reduced, presented, and concluded using descriptive-comparative analysis techniques. Based on the research conducted, a conclusion was obtained that the status of a child due to the annulment of a marriage in decision number 740/Pdt.G/2020/PA.Kng is an illegitimate child because he was born in an illegitimate marriage, but regarding civil relations it can be related to his biological father.

Penelitian ini bertujuan untuk menguji pengaruh transaksi pihak-pihak berelasi, terhadap kinerja perusahaan, dan juga menyelidiki efek moderasi tata kelola perusahaan pada hubungan antara transaksi pihak-pihak berelasi dengan kinerja perusahaan. Sampel pada penelitian ini menggunakan seluruh perusahaan yang terdaftar di Bursa Efek Indonesia dengan sampel perusahaan yang masuk dalam indeks CGPI di sektor keuangan periode 2016-2018 dengan jumlah sampel 66 perusahaan. Variabel yang digunakan pada penelitian ini yaitu transaksi pihak-pihak berelasi (RPT) yang diproksikan dengan menggunakan pendapatan pihak-pihak berelasi (Related Party Revenue), tata kelola perusahaan diproksikan dengan CGPI (Corporate Governance Perception Index), kinerja perusahaan yang menggunakan proksi Return On Assets (ROA). Penelitian ini menggunakan alat analisis regresi linear berganda (MRA) yang berfungsi untuk mengetahui pengaruh antara transaksi pihak-pihak berelasi terhadap kinerja perusahaan dengan tata kelola perusahaan sebagai variable moderasi. Hasil dari penelitian ini menunjukkan bahwa transaksi pihak-pihak berelasi (RPT) berpengaruh positif signifikan terhadap kinerja perusahaan. Transaksi pihak-pihak berelasi (RPT) berpengaruh positif signifikan terhadap kinerja perusahaan dapat dibuktikan secara empiris melalui hasil pengujian regresi linier berganda. Penelitian ini juga memberi informasi bahwa tata kelola perusahaan yang diproksikan menggunakan CGPI tidak mampu memperlemah pengaruh negative transaksi pihak-pihak berelasi (RPT) terhadap kinerja perusahaan.

<em>The purpose of this study was to determine the mechanism for calculating and reporting income tax article 25 at CV Anggrek Jingga. CV Anggrek Jingga is a company engaged in the printing sector specializing in the procurement of government goods and services that was established in 2019 and has not calculated and reported income tax article 25 to the Directorate General of Taxes (DGT). The research method used is a qualitative method and data collection techniques by interviewing the owner of CV Anggrek Jingga and documentation in the form of an income statement for 2020. The calculation mechanism by analyzing the income statement, calculating income tax articles 21, 22, and 23 to then the result as a deduction from the results of taxable income. The results of this study indicate that CV Anggrek Jingga has not calculated and reported income tax article 25 which the calculation is carried out during the 2020 tax year by subtracting income tax credits such as income tax articles 21, 22, and 23. Reporting on CV Anggrek Jingga This is done through the online e-filling application system to the Directorate General of Taxes (DGT).</em>