Analisis Penerapan Standar Akuntansi Keuangan Untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Atas Laporan Laba/Rugi Pada UMKM "Apotek Tiga Dara"
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Institusion
STIE Indonesia Banking School
Author
Migunani, Syuraih
Subject
HF5601 Accounting
Datestamp
2020-09-01 04:35:00
Abstract :
SMEs (known as small and medium entities) using the accounting standards for non-accountable entities (known as Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik or SAK ETAP) as its accounting standards. SAK ETAP passed on May 19, 2009 by the Financial Accounting Standards Board (DSAK). Corporate entities belonging to public accountability, that do not have significant public accountanbility and publish general purpose financial statements for external users. Examples of external users is the owner who is not directly involved in business management, creditors, and credit rating agencies. The purpose of this study was to determine how the application SAK ETAP in accounting practices in SMEs Apotek "Tiga Dara". This is a qualitative research. Data were collected by conducting field research and library research, and then analyzed descriptively. The result is composed of three conditions. First, Apotek "Tiga Dara" SAK ETAP does not apply in its financial reporting. Second, the financial statements Apotek "Tiga Dara"not in accordance with SAK ETAP aspects of measurement, recognition, presentation and disclosure, due to lack of knowledge of the owner. Third, the financial statements Apotek "Tiga Dara" not in accordance with SAK ETAP in terms of qualitative. Fourth, in making the statement of income in accordance with SAK ETAP, the authors classify and add loads and the post has not been presented. Keywords: SAK ETAP, SMEs, Accounting Practices.
SMEs (known as small and medium entities) using the accounting standards for non-accountable entities (known as Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik or SAK ETAP) as its accounting standards. SAK ETAP passed on May 19, 2009 by the Financial Accounting Standards Board (DSAK). Corporate entities belonging to public accountability, that do not have significant public accountanbility and publish general purpose financial statements for external users. Examples of external users is the owner who is not directly involved in business management, creditors, and credit rating agencies. The purpose of this study was to determine how the application SAK ETAP in accounting practices in SMEs Apotek "Tiga Dara". This is a qualitative research. Data were collected by conducting field research and library research, and then analyzed descriptively. The result is composed of three conditions. First, Apotek "Tiga Dara" SAK ETAP does not apply in its financial reporting. Second, the financial statements Apotek "Tiga Dara"not in accordance with SAK ETAP aspects of measurement, recognition, presentation and disclosure, due to lack of knowledge of the owner. Third, the financial statements Apotek "Tiga Dara" not in accordance with SAK ETAP in terms of qualitative. Fourth, in making the statement of income in accordance with SAK ETAP, the authors classify and add loads and the post has not been presented. Keywords: SAK ETAP, SMEs, Accounting Practices.
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