PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA PENYAJIAN LAPORAN KEUANGAN UD.SAMIJOYO MALANG
| Main Author: | Kartikasari, Dwi |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14908/ |
Daftar Isi:
- This research is a case study related to SAK ETAP for Small and Medium Enterprises (SMEs) or entities without public accountability as well as entities that have public accountability significantly by competent authority authorized by IAI under the title "Implementation of Financial Accounting Standards Entities Without the Public Accountability Statements Finance UD.Samijoyo Malang ". The purpose of this study was to describe the presentation of financial statements in UD.Samijoyo Malang and to assess the suitability of the presentation of financial statements in Malang UD.Samijoyo with SAK ETAP. The analytical method used is descriptive analysis, namely to describe the accounting treatment UD.Samijoyo Malang, comparing the accounting treatment in Malang UD.Samijoyo with SAK ETAP, interpret the results of treatment of treatment in comparison with SAK ETAP UD.Samijoyo Malang, to assess the suitability or compliance with treatment accounting and UD.Samijoyo prepare financial statements in accordance with GAAP Malang is ETAP. In this study, the authors use the financial statements UD.Samijoyo Malang in 2011. The analysis shows that the financial statements UD.Samijoyo Malang consists of balance sheet and profit and loss. While the results of the accounting treatment comparison with SAK ETAP UD.Samijoyo indicate a mismatch ie fixed assets and financial statement presentation so it was an adjustment to be able to prepare financial statements based SAK ETAP. From the discussion, it can be concluded that the financial statements are presented in accordance UD.Samijoyo incomplete as required in SAK ETAP. In addition, there are a few changes to the post name and the impact of rate changes with the implementation of SAK ETAP on UD.Samijoyo Malang.