@thesis{thesis,
		author={FIRDAUSI  UMMATUL},
		title ={PENERAPAN AKUNTANSI PERUSAHAAN DAGANG BERBASIS SAK ETAP BAGI UD FAJAR MULIA KABUPATEN BLITAR},
		year={2016},
		url={http://eprints.perbanas.ac.id/1029/},
		abstract={Growth micro and medium business keep developing , micro and medium business has place about 90 percent in market of Indonesia. Do steps accounting based rule need knowledge and understanding about accounting, so because of it many owner company ignore it and choose to do simple record. The research has purpose to know implementasion accounting that has done by UD Fajar Mulia and give good implementasion accounting that has matching if implemented in UD Fajar Mulia business based on SAK ETAP. SAK ETAP designed by IAI for micro and medium business which has purpose to give easy implementation accounting in their business. Research processing use interview and study literature and descriptive qualitative method to analize data. Based on research that have done by chosen research method, the result of research is UD Fajar Mulia not yet do implementation accounting based SAK ETAP that pubished by IAI for micro and business because UD Fajar Mulia do not every accounting step based rule of SAK ETAP. UD Fajar Mulia just do business transaction with source documents and dorecording step without journals transaction and then make financial report that just profit and loss report simple way. So UD Fajar Mulia need to know how do every accounting step rightly based on rule of SAK ETAP. the research report has explanation about how to apply SAK ETAP in UD Fajar Mulia business.

Keyword: implementation accounting, financial report}
		}