PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK SALON BELINA DI SIDOARJO
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Institusion
Universitas Katolik Darma Cendika
Author
Gunawan, Carissa Vania
Subject
HG Finance
Datestamp
2023-04-17 03:12:55
Abstract :
Financial statement serves as a tool to analyze performance, so it can be used as a basis for making economic decisions. This research is addressed to a small and medium enterprise (SME) that has not had financial statement especially Belina Salon in Sidoarjo. The aim of this research is to know the constraints faced by SMEs in making the financial statement and applying Financial Accounting Standard Equity Without Public Accountability (Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik ? SAK ETAP) in making financial statement. The research that will be conducted is a case study with a SME as the object of research. The data collection is done by interviewing and direct observing to the owner of micro business. The research method used in making the financial statement is descriptive method. The research is done to identify the constraints of making the financial statement and make the financial statement based on SAK ETAP. The research shows that the SME faces constraints in making the financial statement due to the lack of human resources that have ability in the field of accounting and the lack of time allocation to make the financial report. The result of the financial statement making based on SAK ETAP is Balance Sheet, Income Statement, Statement of Owner?s Equity, and Cash Flow Statement.
Financial statement serves as a tool to analyze performance, so it can be used as a basis for making economic decisions. This research is addressed to a small and medium enterprise (SME) that has not had financial statement especially Belina Salon in Sidoarjo. The aim of this research is to know the constraints faced by SMEs in making the financial statement and applying Financial Accounting Standard Equity Without Public Accountability (Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik ? SAK ETAP) in making financial statement. The research that will be conducted is a case study with a SME as the object of research. The data collection is done by interviewing and direct observing to the owner of micro business. The research method used in making the financial statement is descriptive method. The research is done to identify the constraints of making the financial statement and make the financial statement based on SAK ETAP. The research shows that the SME faces constraints in making the financial statement due to the lack of human resources that have ability in the field of accounting and the lack of time allocation to make the financial report. The result of the financial statement making based on SAK ETAP is Balance Sheet, Income Statement, Statement of Owner?s Equity, and Cash Flow Statement.
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