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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan
Norkamsiah Norkamsiah
Fakultas Ekonomi dan Bisnis Universitas Mulawarman, Indonesia
Economics, Econometrics & Finance Other

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Penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik (sak etap) pada penyusunan laporan keuangan Norkamsiah Norkamsiah; Agus Iwan Kesuma; Agus Setiawaty
AKUNTABEL Vol 13, No 2 (2016): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.375 KB) | DOI: 10.30872/jakt.v13i2.1181

Abstract

The financial statement is the primary means of communicating financial information to parties outside of the company, which contains the results of the accounting process that can be used as a means of communication between financial information and or activity of a company with the parties concerned with the information or corporate activity. in this case, the local cigarette company as entity the publishes general purpose financial statement for external users is expected to make a financial report in accordance with the standard, it is the standards of financial accounting entity without public accountability (SAK ETAP). the purpose of this study is to investigate the compilation and presentation of financial statement by an entity’s financial accounting standards without public accountability (SAK ETAP), as well as the obstacles encountered in its application. this study used a qualitative research case study method. the steps are taken to obtain the information is by interview and documentation. the result of this study indicate that CV Aba Komputer financial statemen has not implement accounting standars entities without public accountability (SAK ETAP) and it is because the company has the limitation of knowlegde and human resources.Keyword: Financial statements, SAK ETAP
Co-Authors Agus Iwan Kesuma Agus Setiawaty