Facing the era of digitalization in the indu trial revolution era 4.0 and using the internet, or internet of things (IOT), in running all activities including businesses and financial reporting, in practice, most of MSMEs still need several phases to arrive at a readiness stage to adopt information technology advances in helping their business process. The purpose of this study is to examine the extent to which the MSMEs actors understand financial reporting and the extent to which the readiness in using information technology advances in financial reporting. The research methodology is a case study on UMKM PT Marawis Almadinah Raya (PT MAR) located at Jalan Pahlawan Bogor Selatan.
Data is collected during April until June 2018 through in-depth interviews and observations of the practices of financial reporting. The results show that PT MAR has financial statements compiled starting from recording, classifying, summarizing, journalizing with double entry systems and using Ms Excel software. However, PT MAR's financial statements has not been in accordance with the financial accounting standards for micro, small, and medium-sized entities (SAK EMKM) and the financial statements have not been accurately presented so that the financial statements have not provided optimal usability in helping to assess performance and decision making. This is mainly due to the owners and accounting staff not having sufficient knowledge of financial reporting so that there are many errors in the management of transaction evidence, classification, application of accounting methods, and presentation of accounts in financial statments. In addition, PT MAR's financial statements were not verified and not audited by an independent auditor. This update includes a redesign of ranged weapons with the hidden projectile passthrough modifier. This has always been a contentious mechanic, but past experiments with shifting passthrough to weapon pool skills (WPS) proved successful. In v1.1.9.6, we have decided to shift all passthrough to WPS skills instead of having it be a hidden modifier on a small selection of weapons.
This way, more ranged weapons have access to this powerful mechanic, opening up many more viable ranged options while also making it possible to tune ranged weapons without having to compensate for the overly powerful 100% passthrough on select weapons. In order to improve skill point distribution on gear, particularly for more exotic options such as Conduit builds, v1.1.9.6 introduces additional skill bonuses to Monster Infrequent rings, shoulder armor, and torso armor. Rare Prefix - Ancient: replaced % Constitution with % Pierce Resist Check out all the new options and see how they fit into your build ideas! Likewise, there are now more skill bonuses on Faction head, shoulder and torso armor.
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