Analisis Penerapan SAK-ETAP pada CV Belaban Mekar di Kabupaten Melawi

Diana Octavia Jaiman
Reni Dwi Widyastuti (Universitas Panca Bhakti)
Endang Kristiawati (Universitas Panca Bhakti)

Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Vol 6 No 1 (2026): JURNAL AKUNTANSI, AUDITING & INVESTASI

This study aims to analyze the implementation of accounting practices at CV Belaban Mekar, a company engaged in oil palm seedling cultivation, and to assess its compliance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The main problem identified is the lack of proper recording and preparation of financial statements. Therefore, the researcher reconstructed the financial statements in accordance with applicable standards. The conclusion of this study indicates that the accounting practices at CV Belaban Mekar are not in accordance with SAK ETAP, thus improvements are needed in the recording system and preparation of financial statements to produce more accurate and useful information for decision-making.