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All Journal Jurnal Bahasa dan Sastra Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pendidikan Dasar Setiabudhi Jurnal Inovasi Pendidikan MH Thamrin International Journal of Applied Finance and Business Studies Jurnal Teknik Industri
Rian Fauzi
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Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Penerapan SAK ETAP Dalam Penyusunan dan Penyajian Laporan Keuangan Fauzi, Rian; Pramiudi, Udi; Djanegara, Moermahadi Soerja
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.302

Abstract

This research was conducted at the Toko Besi Sumber Baja Mandiri which is located at Jalan Raya Pangkalan 2 Kedung Halang, Bogor City. The purpose of this study was to find out how the process of preparing and presenting financial statements at the Toko Besi Sumber Baja Mandiri and knowing how the implementation of SAK ETAP regarding the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. This study uses a qualitative descriptive method in which the authors describe how the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri and how the implementation of SAK ETAP about the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. Research results show that the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri is very simple and the preparation and presentation of financial statements based on SAK ETAP at the Sumber Baja Mandiri iron shop if applied includes recording transactions into general journals, posting to general ledgers and presenting financial statements which consists of income statement and retained earnings, balance sheet, and cash flow statement. Keywords: financial statements, SAK ETAP
Co-Authors Adiputra, Dede Kurnia Bachri, Muhammas Rafi Faizal Harris Effendi Thahar Moermahadi Soerja Djanegara Mukhlisin Mukhlisin Rahmad Firdaus Rusliyandi, Rusliyandi Sampurna, Iman Suhardi Suhardi Suwarno Suwarno Udi Pramiudi Yasnur Asri