FINANCIAL STATEMENTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY

  • Pipin Hariasih STIE Widya Gama Lumajang
  • Moh. Hudi Setyobakti STIE Widya Gama Lumajang
  • Deni Juliasari STIE Widya Gama Lumajang
Keywords: Financial Reporting, SAK ETAP

Abstract

Financial statements are a means of communicating financial information from the results of the process of accounting activities that can help users of financial statements in decision making. Generally accepted Financial Accounting Standards are considered complicated to apply to business entities that do not have public accountability. Based on this IAI issued the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) that can accommodate accounting needs for entities that do not have public accountability. This study aims to determine whether accounting reporting at UD Surya Agung is in accordance with SAK ETAP. The data in this study are primary data obtained directly by the researcher to the parties concerned. From. This type of research is descriptive research with quantitative data. Based on the results of the discussion shows that the financial statements of UD Surya Agung is not in accordance with SAK ETAP. The financial statements used at UD Surya Agung are still very simple and not in accordance with predetermined accounting standards. This study suggests that UD Surya Agung disclose the company's accounting policies in CALK, update every component of the financial statements, and hire skilled employees in the accounting field.

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Published
2020-09-26