TIDARIANI, DWI (2020) EVALUASI PENYAJIAN LAPORAN LABA RUGI DAN NERACA BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA CV. PANDA FOOD INDUSTRYDI SIDOARJO. Diploma thesis, STIE MAHARDHIKA SURABAYA.
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Abstract
This study is intended so that business actors can find out the suitabilityand discrepancy of financial statements based on applicable standards, namelythe Financial Accounting Standards of Entities Without Public Accountability(SAK ETAP). The Indonesian Institute of Accountants (IAI) has issued SAK ETAPto facilitate business people in preparing financial reports. The focus of this studyis to compare the preparation of income statements and balance sheets thathave been made by CV. Panda Food Industry by preparing income statementand balance sheet according to SAK ETAP. This research uses descriptivequalitative research methods with primary and secondary data sources. Theresults of this study indicate that the presentation of the income statement andbalance sheet that has been made by CV. Panda Food Industry for the periodended December 31, 2016 is still not in accordancewith the standardpresentation of the income statement and balance sheet according to SAK ETAPand there are still several account posts that have not been presented. That isdue to lack of knowledge about SAK ETAP from human resources who work atCV. Panda Food Industry. The company management should provide trainingrelated to SAK ETAP or employ employees who are already skilled in accountingso that they can present financial reports in accordance with SAK ETAP.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | SAK ETAP, Financial Statements |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 30 Sep 2020 08:58 |
| Last Modified: | 10 Jan 2023 09:11 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/1602 |
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