PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA BIRO JASA GAJAH MADA PONOROGO

Apriliani, Winda Ayu Dyah (2023) PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA BIRO JASA GAJAH MADA PONOROGO. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

This research is entitled "Implementation of Entity Financial Accounting Standards
Without Public Accountability (SAK-ETAP) at the Gajah Mada Service Bureau in Ponorogo".
The formulation of the problems in this thesis are 1) How is the application of accounting
records at the Gajah Mada Service Bureau in Ponorogo, 2) What is the level of conformity of the
application of accounting records based on SAK ETAP. This research method uses descriptive
qualitative using primary and secondary data taken from the Gajah Mada Services Bureau in
Ponorogo. Data collection is done through observation, interviews, and documentation.
The results of this study indicate that the Gajah Mada Services Bureau is not appropriate in
applying the SAK ETAP standard financial report presentation. This can be seen from the
formation of items in the recognition of income and expenses in the preparation of financial
statements that do not meet the criteria. According to SAK ETAP 2009 number 2 paragraph 24
recognition of elements of financial statements is the process of forming an item in the balance
sheet or income statement that meets a criterion. Meanwhile, at the Gajah Mada Services Bureau,
all types of cash transactions are recognized as income and expense items are recognized as
expenses in the preparation of financial statements. Measurement of income according to SAK
ETAP should have a common basis of measurement is historical cost and fair value, namely the
determination of the amount of money used by the entity to measure assets, liabilities, income
and expenses in the financial statements. Whereas in the Gajah Mada Services Bureau,
measurement of income assets only assesses the entity's ability to continue its business. The
standard presentation of SAK ETAP financial statements includes a balance sheet, income
statement, cash flow statement, statement of changes in equity, notes to financial statements.
Presentation of financial reports at the Gajah Mada Services Bureau in the form of a balance
sheet and income statement.
Keywords: SAK ETAP , UMK

Item Type:	Thesis (Skripsi (S1))
Uncontrolled Keywords:	SAK ETAP , UMKM, Financial statements.
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Faculty of Economic > Department of Accounting
Depositing User:	fe . userfe
Date Deposited:	02 Mar 2023 06:20
Last Modified:	02 Mar 2023 06:20
URI:	https://eprints.umpo.ac.id/id/eprint/10991

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