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IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA CV. GIA UTAMA

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This research is conducted at CV. Gia Utama in order to find out the implementation of accounting standards Financial Entities Without public accountability (SAK-ETAP) in the preparation of financial statements at CV. Gia Utama in the year of 2011. SAK ETAP is the financial accounting standard for small and medium enterprises (SMEs) passed by the bonds of Accountants (IAI) Indonesia and officially effective from 1 January 2011. In order to achieve the goals of this research through analyze of the implementation of the financial accountancy standards, namely: implementing basic accounting methods from cash-based to accrual-based, media used to analyze proof of financial statements, financial statement name, outposts are presented in the financial statements, and financial statements at CV. Gia Utama in the year of 2011 based on SAK ETAP. This research uses data that is documentary evidence in the form of notes, documents, and to organize the financial statements produced by CV. Gia Utama. Data analysis techniques used in this research is descriptive quantitative. From the research results is conducted at CV. Gia Utama, the conclusions obtained are still CV. Gia Utama using financial accounting standards in organizing the Financials statements, also CV. Gia Utama has not know SAK ETAP as financial accounting standards for financial reporting on business entities-to-SME, the media used to manipulate the financial statements of evidence there is still not adequate. There are many correction journals in the implementation of accounting methods based on accrual financial statements in the year of 2010, and use the real balance as of 1st January 2011 as the basis of calculation to produce financial statements at CV. Gia Utama in the year of 2011 based on SAK ETAP.
Keywords: Accounting Standards Financial Entities Without Public Accountability (SAK-ETAP), Cash-based Method, Accrual-based Method, Implementation, Financial Statement.

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Ketersediaan

1S121378

A-12/378 Bag i c.1

Perpustakaan Pusat - Lantai 2

Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan

Informasi Detil

Judul Seri

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No. Panggil

A-12/378 Bag i

Penerbit

Surabaya : ., 2012

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A-12/378

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

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