SARI, DEVY AL-QURNIA (2017) PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA KECIL DAN MENENGAH (UKM) TAS KULIT CLASSE KOTA SIDOARJO. ["eprint_fieldopt_thesis_type_Undergraduate" not defined] thesis, STIE MAHARDHIKA SURABAYA.
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Abstract
The financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance and cash flow, so it can serve as a basis for decision making by management. This study aims to understand the design of the application of SAK ETAP as a basic standard in financial reporting for SMes. Where SMes can design a simple accounting system that can assist and facilitate the creation of financial statements in accordance with SAK ETAP. This study used a descriptive method and data collection was done by means of interviews and direct observation to the manager of SMes. This study was conducted to identify the constraints faced bu SMes in the preparation of the financial statements, and prepare report in accordance with SAK ETAP. The result of this study indicate that SMes experiencing problems in preparing the accounting. The result off the preparation of financial statements in accordance with SAK ETAP balance sheet, income statement, statemen of changes in capital and cash flow statement.
| Item Type: | Thesis (["eprint_fieldopt_thesis_type_Undergraduate" not defined]) |
|---|---|
| Uncontrolled Keywords: | Financial Statements, SMes, SAK ETAP |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email Lib.stiemahardhika@gmail.com |
| Date Deposited: | 13 Oct 2018 07:53 |
| Last Modified: | 13 Oct 2018 07:53 |
| URI: | http://repository.mahardhika-library.id/id/eprint/21 |
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