APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) IN THE PREPARATION OF THE WINNER GROUP STORE FINANCIAL STATEMENTS.
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Institusion
Universitas Darul ulum
Author
Sastiwi, Tinolya Mei
Subject
Akuntansi
Datestamp
2021-10-18 10:32:21
Abstract :
This study aims to determine the application of Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) at the UMKM Toko Winner Group Jombang. The method used in this study is a qualitative descriptive method. The research location is on Jl. Juanda, Jombang Regency at the Winner Group Jombang SMEs Shop. The sampling technique used in this research is Non Probability Sampling with Purposive Sampling technique, where not all samples have criteria that match the phenomenon being studied. Data collection techniques used are observation, interviews and documentation. The data analysis technique used is descriptive analysis, using interactive analysis of the data reduction proses, data presentation and inferences or verification.Based on the results of the study, it can be concluded that in compiling the financial statements of SMEs, the Winner Group Store has not fully complied with and has not complied with the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). In making financial reports, Winner Group Stores only make daily cash reports and reports on purchasing merchandise and calculating selling prices.
This study aims to determine the application of Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) at the UMKM Toko Winner Group Jombang. The method used in this study is a qualitative descriptive method. The research location is on Jl. Juanda, Jombang Regency at the Winner Group Jombang SMEs Shop. The sampling technique used in this research is Non Probability Sampling with Purposive Sampling technique, where not all samples have criteria that match the phenomenon being studied. Data collection techniques used are observation, interviews and documentation. The data analysis technique used is descriptive analysis, using interactive analysis of the data reduction proses, data presentation and inferences or verification.Based on the results of the study, it can be concluded that in compiling the financial statements of SMEs, the Winner Group Store has not fully complied with and has not complied with the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). In making financial reports, Winner Group Stores only make daily cash reports and reports on purchasing merchandise and calculating selling prices.
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