@thesis{thesis,
		author={Mairlinda  Seftiya Ani},
		title ={Application of Financial Accounting Standards
for Entities Without Public Accountability (SAK ETAP) in the Preparation of
Financial Statements at UD Lintang Jaya in Bojonegoro.},
		year={2022},
		url={http://repository.undar.ac.id/id/eprint/2418/},
		abstract={Seftiya Ani Mairlinda, Supervisor: Drs. H. Supriadi, M.Si and M Deddy
Eko TS, SE. Ak., M.Si, Faculty of Economics, Darul 'Ulum University, was born
in Bojonegoro on May 1, 1999. Application of Financial Accounting Standards
for Entities Without Public Accountability (SAK ETAP) in the Preparation of
Financial Statements at UD Lintang Jaya in Bojonegoro. Chief Supervisor Drs. H.
Supriadi, M.Si, Advisory Commission M. Deddy Eko TS, SE. Ak., M.Si and Hj.
Linda Ratna Sari, SE., M.Si.
This research was conductedto apply the Financial Accounting Standards
of Entities Without Public Accountability (SAK ETAP) to UD's financial
statements. Lintang Jaya. This research approach uses descriptive qualitative.
The object in this study is UD. Lintang Jaya is located in Jombang.
The types of data used are primary and secondary data. Data analysis
begins with the Data Collection Stage, Data Reduction Stage, Data Presentation
Stage and Conclusion Drawing Stage. T
he results showed that UD. Lintang Jaya has not made statements in the
form of balance sheets, income statements, equity change statements, cash flow
statements and notes to financial statements in accordance with SAK ETAP.
Application of accounting carried out by UD. Lintang Jaya is still very simple,
namely only recording cash in and out and providing simple income statements,
and not doing financial records related to business activities.
Keywords: Financial statements, SAK ETAP}
		}