IMPLEMENTASI SAK ETAP PADA LAPORAN KEUANGAN UD. USAHA MOTOR MALANG
| Main Author: | PRASTYO, EKO ARI |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14895/ |
Daftar Isi:
- This study illustrates the ability of UD. Usaha Motor in applying SAK ETAP for financial statements covering the manufacture of recognition, measurement and presentation of financial statements. The tools used for analysis in this research is to use financial statement data Identifying UD. Motor usaha, Interpreting the results of the analysis and then make conclusions. From the analysis it can be concluded UD. usaha Motor only presents financial statements consisting of a balance sheet, income statement, cash flow statement of changes in equity. In SAK ETAP (2009) revealed the complete financial statements of the entity by SAK ETAP include: balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements contains a summary of significant accounting policies and other explanatory information. UD. Usaha Motor in preparing the financial statements have not been able to follow SAK ETAP.