Journal of Accounting and Investment
Vol 14, No 2: July 2013

Aplikasi Penyusunan Laporan Keuangan Berbasis SAK Etap Pada Bagus Agriseta Mandiri

Mega Indah Puspita Sari (Universitas Muhammadiyah Malang)
Siti Zubaidah (Universitas Muhammadiyah Malang)
Setu Setyawan (Universitas Muhammadiyah Malang)



Article Info

Publish Date
30 Mar 2016

Abstract

The purpose of this study is to analyze the arrangement of existing financial report in Bagus Agriseta Mandiri and to conduct the implementation of financial report arrangement that is suitable with SAK ETAP in UKM Bagus Agriseta Mandiri. In this study, the researcher uses case study or field study research that is aimed to learn intensively on the background of problems, situation and the position of the event occurs in nowadays, to solve the problems occurs in company, also the environmental interaction of current social unit in its way (given). The result of this study shows that company only makes loss and profit report, but in its presentation, it still not appropriate with SAK ETAP and financial balance report, cash flow and company equity is not presented yet because of the company less comprehending the standard of arranging financial report. By the existence of SAK ETAP it is expected to create the uniformity in implementing accounting treatment and the presentation of financial report so that it can result appropriate information toward the need of users.

Copyrights © 2013






Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...