ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PD. BPR ARTHA PRAJA KOTA BLITAR
| Main Author: | Hadityasari, Putri |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14849/ |
Daftar Isi:
- The purpose of this research is analyzing financial accounting standards implementation of the public accountability without entities in PD. BPR artha Praja Blitar. Analysis technique used in this research is the descriptive research that describes something though a research. Research method of this research is documentation and interviews. The data analysis used in this research is to describe financial statements in PD. BPR Artha Praja Blitar complete by financial accounting standards of the public accountability without entities in PD. BPR Artha Praja Blitar includes: Balance Sheet, Income Statement, Statement of Changes in Equity and Cash Flow Statements. The results of this study found that PD. BPR Artha Praja Blitar made a financial report in 2010 of the balance sheet, income statement and cash flow statement that there is still a discrepancy with Financial Accounting Standards of the Public Accountability Without Entities, while the equity statement and notes to the financial statements has not made by BPR. Presentation of financial statements balance in PD. BPR Artha Praja Blitar increase in accounts receivable due to the value of a basic accruals and changing of name from the post of loans to receivables. Presentation of the financial statements of income in the PD. BPR Artha Praja Blitar increase in the value of its net income and adjusted based on financial accounting standards of the public accountability without entities because of the influence of recognition on interest income fees and commissions are recognized in interest income from non-bank third party. PD. BPR Artha Praja Blitar have not done making the cash flow statement presented by operating, investing and financing activities.