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All Journal Jurnal Pendidikan Jasmani Indonesia Competitor : Jurnal Pendidikan Kepelatihan Olahraga Jurnal Ilmu Ushuluddin Media Akademika Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Studi Agama dan Masyarakat Vidya Karya Jurnal Manajemen Pendidikan Jurnal Pertanian Terpadu Jurnal Pendidikan Olah Raga Jurnal Surya Medika Edukasi Islami: Jurnal Pendidikan Islam Jurnal Ilmiah Ilmu Ushuluddin SEIKO : Journal of Management & Business Jurnal Rekayasa Sipil JURNAL PENDIDIKAN TAMBUSAI Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Khazanah: Jurnal Studi Islam dan Humaniora AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM Jurnal STIE Semarang (Edisi Elektronik) Jurnal Pedagogik Olahraga Jurnal Mantik Riyadhoh : Jurnal Pendidikan Olahraga Journal of Engineering and Scientific Research (JESR) Science Education and Application Journal Jurnal Ilmiah Kanderang Tingang Jurnal PORKES Jurnal Maenpo : Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi Multilateral: Jurnal Pendidikan Jasmani Dan Olahraga JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Journal of Economics and Business UBS geoedusains: Jurnal Pendidikan Geografi International Journal of Business, Economics, and Social Development Jurnal Dialogika Manajemen dan Administrasi Jurnal Impresi Indonesia Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) Al Dzahab FENOMENA: Jurnal Penelitian Legal Protection for the Partnership Agreement Parties International Journal of Agriculture System SAINSTEK Sustainability (STPP) Theory, Practice and Policy Jurnal Keolahragaan Journal of Islamic Economics Lariba J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Jubah Raja : Jurnal Bahasa, Sastra, Dan Pengajaran Jurnal Pendidikan Indonesia (Japendi) Indonesian Journal of Advanced Research (IJAR) Stabilitas At Tasyri'i Jurnal Prodi Perbankan Syariah Jurnal Al Kahfi : Jurnal Pendidikan Agama Islam Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Diversity Logic Journal Multidisciplinary Multifinance Jurnal of Information Technology and Society (JITS) El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Management, Economic, and Financial Journal of Business Technology and Economics (JBTE) JURNAL REKAYASA KIMIA & LINGKUNGAN Jurnal Al-Husna Acta Geoscience, Energy, and Mining Jurnal Pendidikan Dirgantara Proceeding Mulawarman International Conference on Tropical Public Health ILLAT-J Mandeh : Jurnal Pendidikan Islam
Rahmadi Rahmadi
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Journal : Al Dzahab

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Penerapan SAK ETAP sebagai Strategi Peningkatan Transparansi Laporan Keuangan: The Implementation of SAK ETAP as a Strategy to Enhance Financial Report Transparency Hariza, Reisy; Rahmadi, Rahmadi; Fahrudin, Tora
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5834

Abstract

Purpose: This study aims to analyze the level of compliance in financial statement preparation, identify obstacles in the implementation of SAK ETAP, and conduct an evaluation to assess the quality of financial reporting. Design/Methodology/Approach: A qualitative method with a descriptive approach was employed. Data were collected through interviews, documentation, and literature review. Primary data were obtained directly from informants, while secondary data came from relevant literature and the financial statements of PT. Restu Ibu Rama. The research focuses on evaluating the company’s compliance with SAK ETAP standards. Findings: The implementation of SAK ETAP in the preparation of PT. Restu Ibu Rama’s financial statements has not been fully optimized, as several components and accounts are not properly presented. The main challenges identified include limited understanding of SAK ETAP by the finance team, insufficient human resources, weaknesses in the accounting information system, and inadequate internal control. Research Implications: Strengthening the knowledge and capacity of financial staff, improving the accounting information system, and enhancing internal supervision are necessary steps to ensure that financial statements are more accurate, reliable, and useful as a basis for decision-making. Keywords: SAK ETAP; Financial Statements; Decision Usefulness Theory
Penerapan SAK ETAP sebagai Strategi Peningkatan Transparansi Laporan Keuangan: The Implementation of SAK ETAP as a Strategy to Enhance Financial Report Transparency Hariza, Reisy; Rahmadi, Rahmadi; Fahrudin, Tora
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5834

Abstract

Purpose: This study aims to analyze the level of compliance in financial statement preparation, identify obstacles in the implementation of SAK ETAP, and conduct an evaluation to assess the quality of financial reporting. Design/Methodology/Approach: A qualitative method with a descriptive approach was employed. Data were collected through interviews, documentation, and literature review. Primary data were obtained directly from informants, while secondary data came from relevant literature and the financial statements of PT. Restu Ibu Rama. The research focuses on evaluating the company’s compliance with SAK ETAP standards. Findings: The implementation of SAK ETAP in the preparation of PT. Restu Ibu Rama’s financial statements has not been fully optimized, as several components and accounts are not properly presented. The main challenges identified include limited understanding of SAK ETAP by the finance team, insufficient human resources, weaknesses in the accounting information system, and inadequate internal control. Research Implications: Strengthening the knowledge and capacity of financial staff, improving the accounting information system, and enhancing internal supervision are necessary steps to ensure that financial statements are more accurate, reliable, and useful as a basis for decision-making. Keywords: SAK ETAP; Financial Statements; Decision Usefulness Theory
Co-Authors 'Aien, Noor Abd. Rahman Jaferi Abda Abda Abdul Razak Abna Hidayati Agustiar agustiar Aisyah Trees Sandy Akbar Fauzan, Lazuardy Akbar, Muhammad Army Akhmad Amirudin Alami, Febriana Indah Aldiyanor, Muhammad Alfisah, Najwa Min Alva Nurvina Sularso Aminuyati Andika, Ferry Andriyansyah, Mohamad Rheyfan Anggara, Norma Anggraini, Afra Salimah Anita Eka Putri, Anita Eka Aq, Pebi Yanti Nobu Arbain Arbain, Arbain Arif, Mochamad Arma, Aulia Aslamiah Aslamiah Astuti, Evi Ayu Fatmawati Azizah, Rahma Bafadhal, Husin Belinda Eka Sarah Dewi, Belinda Eka Sarah Dewi Blego Sedionoto, Blego Christiawan, Daniel Grace Cinantya, Celia Curatman, Aang Daniel Happy Putra Daruwati, Marcela Deliana, Anggi Dewi Agustina Diand Mardiana, Diand Mardiana Dwiyanti, Ade Thessa Edi Kurniawan Edwardus Iwantri Goma Efendi, Ilham Eka Safitri Fadhila, Mahdia Faris Naufal, Faris Fata, Muhammad Indra Fatimatuzzahra, Siti Nor Amanda Femmy, Femmy Fitria, Mita Fitriani, Rina Fitriyani, Suci Hadi, Supian Haffyandi, Recky Ahmad Hafizi, Rahmani Hamdan Hamdan Handesman, Handesman Haniza, Sjelly Hariza, Reisy Harnedi Maizir Hendryawan, Muhammad Rifqi Heriawan, Ahmad Herita Warni HS. Sulistyowati, HS. Sulistyowati Ilham Maulana Imaniar, Ghina Indah, Eka Purnama Indy, Ristalia Irman Hariman Iswandi Iswandi Iwin, Iwin Jayadi, Muhammad Juliwis Kardi Jusi, Ulfa Jusmawati Jusmawati, Jusmawati Kahri, Ma'ruful Khalisa, Selvi Nur Krisyandera, Windica Kuncoro Darumoyo Laban, Sartika Lelifajri Lelifajri Lia Hafiza Lutfiyani, Lutfiyani M. Syahri Mariatul Kiftiah Mashud Minanurrohman, Minanurrohman Mochammad Aziz, Mochammad Muhammad Isa Muhammad Jefri Mukti, Mukti N. Nazaruddin Nabila, Nabila Nadzmi Akbar, Nadzmi Nafila, Nida Najib, Khairun Nanang Cahyadi Nanang Sasmita Nggasa, Hasriani Ningrum , Mei Vita Romadon Ningrum, Mei Vita Romadon Normawarni, Halisa Nugroho, Bayu Sapta Adi Nur Latifah, Nur Nuraini, Nisrina Nurhikmayani, Risky Nurul Azmi, Nurul Nurul Djazimah Nurwulan A, Carolin Oktavia, Adea Perdinanto, Perdinanto Pertiwi, Dyah Nurul Bayu Purba, Happy Angeliani Putri Rahmawati Qatrunida, Qatrunida Rachmayandi, Fahrezi Rafieannor, Rafieannor Rafiqurrahman, Ahmad Rahmadani Rahmadani Rahman, Irul Juliar Rahmatullah, Marwanto Rakhman, Arie Ramadhani, M. Hilman Ramdhansyah, Muhamad Ratnawati, Endang Reni Suryanita Reza Ramadani Firman Riawati, Karisma Cahyani Ridho Alifandi, Muhammad Rinaldi Idroes Rini, Silfia Riyan Ningsih Rizaldi, Muhammad Rizka Rachmawati Rizky, Akhmad Noor Roso Sugiyanto, Roso Rusmana, Adi Sabariah Sabariah Sagala, Margaretha Dorlan Olivia Sandy, Aisyah Trees Sanjaya, Kharel Satriya Santoso, Moh. Sapriline, Sapriline Saputra, Riza Septiana, Yulda Dina Seshariana Rahma Melati Setiawan*, Bambang Setiawan, Yoga Rudi Seviani, Clarisa Simpun, Simpun Siska Ernawati Fatimah Siska Selvija Tambunan, Madschen Sia Mei Ol Siti Aisah Slamet Riadi Suhud, Khairi Sulistiami, Sulistiami Sulistiyana, Sulistiyana Supriatno Suyoto Suyoto Syahriannor, Muhammad Syamsul Arifin Syauqi, Muhammad Tasnim Rahman Fitra Taufik Hidayat Tora Fahrudin Triasningrum, Frida Widyawati Tribudiman, Arief Triono Triono Tuti Alawiyah Usman, Syafiq Utari, Nur Maulida Vivi Monita Wahdaniyaty, Ridha Wahyu Dirgantoro, Edwin Wemona Rahma, Dea Wijaya, Ahmad Razikin Wijaya, Muhammad Satrio Yenni Yenni Yulian Widya Saputra, Yulian Widya Yus Natali Yusuf Yusuf Zukhroini