@thesis{thesis,
		author={Sutrisno  Dwi Mardi},
		title ={Perancangan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada CV. Wadi Kencana dI Sidoarjo},
		year={2016},
		url={http://repositori.ukdc.ac.id/248/},
		abstract={This study aims to facilitate the owners of Small and Medium Enterprises (SMEs) in preparing the financial statements. The financial statements are as a benchmark of the performance of an entity if the entity is going well or not. The purpose of the study is to determine what constraints faced by SMEs in preparing financial reports and helping SMEs to prepare financial statements based on GAAP ETAP. This research was conducted using qualitative method through case studies on the CV. Wadi Kencana. The results of this study indicate that CV. Wadi
Kencana experienced problems in preparing the financial statements due to the lack of capable human resources in the field of accounting. The results of the preparation of financial statements in accordance SAK ETAP form of balance sheet, income statement, statement of changes in capital and cash flows.}
		}