Analisis Pendekatan Kegunaan Keputusan Untuk Laporan Keuangan Pada Perusahaan (Literature Review)
Abstract
This paper explores the financial reporting practices within a corporation. The management is capable of overseeing each business development by engaging in the preparation of records, bookkeeping, and reports detailing all ongoing business activities. In correlation with this, there exists an appropriate tool for assessing and monitoring a company's financial performance within a specific timeframe – namely, financial reports utilizing a decision-use approach. To gain a swift comprehension of this concept, it is imperative to delve into other economic and financial theories. As an accountant, it is essential to comprehend how to enhance the usefulness of financial statements and gain insight into the meaning of "usefulness." Additionally, a comprehensive elucidation of the information is required. The theories of decision-making and investment contribute to a better understanding of the principles behind financial reporting information.
Keywords:
Decision Usefulness Approach, Financial Reporting, Company
References
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Ardinata, R. P., Rahmat, H. K., Andres, F. S., & Waryono, W. (2022). Kepemimpinan transformasional sebagai solusi pengembangan konsep smart city menuju era society 5.0: sebuah kajian literatur [Transformational leadership as a solution for the development of the smart city concept in the society era: a literature review]. Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research, 1(1).
Ball, R. dan P. Brown. 1968. An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research 6 (Autum), 159-178.
Barth, M. E. 2000. Valuation-Based Research Implications for Financial Reporting and Opportunities for Future Research. Journal Accounting and Finance, 40:7-31.
Belkaoui, Ahmed Riahi. 1992. Accounting Theory, 3rd Edition, London: Academic Press Limited.
Board, F. A. S. (1978). Objectives of financial reporting by business enterprises (Issue 1). Financial Accounting Standards Board.
Chiappetta, B., Shaw, K., & Wild, J. (2009). Principles of financial accounting. McGraw-Hill/Irwin). in Bangladesh–An Evaluative Study, The Chittagong ….
Dandago, K. I., & Hassan, N. I. B. (2013). Decision usefulness approach to financial reporting: A case for Malaysian Inland Revenue Board. Asian Economic and Financial Review, 3(6), 772.
Davis, J., Mengersen, K., Bennett, S., & Mazerolle, L. (2014). Viewing systematic reviews and meta-analysis in social research through different lenses. SpringerPlus, 3(1), 1–9.
Deegan, C., & Unerman, J. (2007). Financial accounting theory. McGraw-Hill Book Company. Sydney.
Financial Accounting Standards Advisory Council. 2004. The FASB’s Conceptual Framework Relevance and Reliability [On-line] tersedia http://www.fasb.org.
Firmansyah, A., Yuniar, M., R., & Arfiansyah, Z. (2022). Kualitas Laporan Keuangan di Indonesia. Jurnal Anggaran dan Keuangan Negara Indonesia, Vol. 4 No. 2.
Jabbar, A. A. (2017). Decision usefulness approach to financial reporting: A case for employees. International Journal of Advanced Engineering, Management and Science, 3(5), 481–487.
Kasmir, D., & Lainnya, L. K. (2019). Analisis Laporan Keuangan Edisi Revisi. Jakarta: Rajawali Pers.
Keuangan, S. A. (2009). Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan. Penerbit Salemba Empat, Jakarta.
Komaruddin. 1994. Ensiklopedia Manajemen. Edisi kedua. Cetakan Pertama. Jakarta: Bina Aksara.
Molle, S. S., Manafe, H. A., & Perseveranda, M. E. (2023). Pengaruh Sistem Akuntansi Keuangan Daerah, Aksesibilitas Laporan Keuangan, Dan Pengendalian Internal terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Suatu Kajian Studi Literatur Manajemen Keuangan Daerah). Jurnal Ilmu Manajemen Terapan, 4(3), 348–356.
Nix, W. E. (2008). Financial Accounting: Information for Decisions. Issues in Accounting Education, 23(2), 347.
Puspitaningtyas, Z. (2010). Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful? AKRUAL: Jurnal Akuntansi, 2(1), 92–108.
Scott, W. R. 2003. Financial Accounting Theory. Toronto Canada: Prentice-Hall.
Scott, W. R. (2009). Financial accounting theory. prentice hall.
Scott, W. R. (2015). Financial accounting. In K. McGill (Ed.), Raghavi Khullar, Cenveo (seventh). Raghavi Khullar, Cenveo. https://doi.org/10.1201/b16379
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339.
Soleha, A. R. (2022). Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan PT Kimia Farma, Tbk. Jurnal Ecodemica, 6(2), 199.
Soyinka, K. A., Fagbayimu, M. O., Adegoroye, E., & Ogunmola, J. O. (2017). Decision usefulness and financial reporting: the general public perspective.
Tenaya, Agus Indra. (2011) Decision usefulness: Trade Off Antara Reliability dan Relevance. Jurnal Akuntansi Universitas Udayana.
Published
2024-01-01
How to Cite
Muhammaddin, N., Suseno, B., & Uzliawati, L. (2024). Analisis Pendekatan Kegunaan Keputusan Untuk Laporan Keuangan Pada Perusahaan (Literature Review). Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 7(1), 305-513. https://doi.org/https://doi.org/10.36778/jesya.v7i1.1475
Section
Articles
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