Review of Accounting and Taxation
Vol. 2 No. 01 (2023): June 2023

ANALYSIS OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) TO THE FINANCIAL STATEMENTS OF PT. PUSPA LESTARI

Anggi haerani (Banten Jaya University)



Article Info

Publish Date
30 Oct 2023

Abstract

Purpose - The purpose of this study is to examine how the Accounting Standards for Non-Publicly Accountable Entities (SAK ETAP) are applied to PT's financial statements. LESTARI POPULAR Design/methodology/approach - Primary data obtained directly from PT served as the research methodology and data source for the qualitative descriptive method. LESTARI PUSPA. The testing strategy utilized a purposive inspecting technique with the 2018 fiscal report information. The insightful technique utilized was an expressive examination with a subjective methodology. Finding - The study's findings demonstrated that PT. PUSPA LESTARI introduced balancer reports and pay proclamations that are proper for the SAK ETAP. PT did not present the financial statement notes or the capital report. PT's cash flow statement and PUSPA LESTARI Although it has been presented, PUSPA LESTARI does not yet comply with the SAK ETAP. Originality - the Accounting Standards for Non-Publicly Accountable Entities (SAK ETAP) are applied to PT's financial statements

Copyrights © 2023






Journal Info

Abbrev

reaction

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

eview of Accounting and Taxation (REACTION) is a peer review journal published by Piksi Input Serang Polytechnic. Our journal focuses on scientific and practical development of accounting and taxation. Our journal is published twice a year in June and December. Our journal is open access as a form ...