ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Studi Kasus Pada PT EGMA Kontraktor Utama)
| Main Author: | Noor, Bey Arifin |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/56320/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/56320/2/BAB%20I.pdf http://eprints.umm.ac.id/56320/3/BAB%20II.pdf http://eprints.umm.ac.id/56320/4/BAB%20III.pdf http://eprints.umm.ac.id/56320/5/BAB%20IV.pdf http://eprints.umm.ac.id/56320/6/BAB%20V.pdf http://eprints.umm.ac.id/56320/ |
Daftar Isi:
- Financial statement is an element provided by the management due to the responsibility of managing the entity for external and internal party. Because of the importance of the use, financial statement must be prepared according to the applied standard so it will be interpretated with the same concept and comprehension by the users. Generally-applied Financial Accounting Standard brings difficulties towards Small Medium Entrepreneurs whose lack of accounting understanding in providing their financial report. This study aims to analyze the implementation of FAS EWPA in the presentation of PT. EGMA Kontraktor Utama’s financial statement. PT. EGMA is a medium business engaged in the construction of services. The method used in this research is descriptive analysis with a case study approach. The results of this study based on Balance Sheet and Income Statement in 2018, shows that the company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statement and also there is an inconsistency due to presentation of some sections in Balance Sheet which is not stated in Notes to Financial Statement and Income Statement. This study suggests the company to prepare other components of financial statement and also to disclose its accounting policy in Notes to Financial Statement.