PENYAJIAN LAPORAN KEUANGAN BERBASIS SAK ETAP PADA UD. DUA PUTRA JOMBANG
| Main Author: | Wibowo, Rhoma Dhona Ario |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14772/ |
Daftar Isi:
- Research at UD. Dua Putra Jombang is aimed to give understanding of financial report arrangement that suitable with SAK ETAP, so that can be useful in conducting management activities of industry. The analysis tools used in this research are identifying data of UD. Dua Putra Jombang financial report, Presentation of UD. Dua Putra Jombang financial report and interpretation analysis result in presentation of UD. Dua Putra Jombang Financial report based on SAK ETAP. Based on the above analysis it can be concluded that UD. Dua Putra has not completely done accountancy that suitable with financial report certainty. Financial report that complete with balance-sheet, profit and loss report, equity change report, cash flow report, and notes of financial report. UD. Dua Putra Jombang only notes posts of getting profit, mainly at selling and buying goods, and also direct costs. Obstacle faced by industry in arranging financial report is the lack capability of industry in arranging complete financial report, it is because of the minimal competent human resources. That problem is similar with the problem faced in previous research, such as the lack of technical knowledge in arranging financial report and considering that accountancy is the task of financial division, therefore object does not make financial report.