PENYUSUNAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) CV. KAYRA COMPUTER BATAM

Futry Rezeqy, Lukman Hakim Siregar

Abstract


The formulation of the problem in this study is how to prepare financial statements based on financial accounting standards for entities without public accountability (SAK ETAP) on Cv. Kayra Computer Batam?, and how is the process of preparing financial reports on Cv. Kayra Computer Batam?. The purpose of this study was to determine the preparation of financial statements based on financial accounting standards for entities without public accountability (SAK ETAP) on Cv. Kayra Computer Batam, and to know the process of preparing financial statements, on Cv. Kayra Computer Batam. This research was conducted at Cv. Kayra Computer Batam. This type of research is descriptive research. The data analysis used in this research is qualitative analysis.



Full Text:

PDF PDF

References


A.A. Pratiwi, DKK. 2014. Analisis Penerapan SAK ETAP Pada Penyajian Laporan Keuangan PT. Nichindo Manado Suisan. Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (EMBA). Vol No.3 Hal. 254-265 (Online). (http://ejournal.unsrat.ac.id/index.php/emba/article/view/5498/5025)

Duwi, Priyatno. 2009. Siklus Akuntansi. Yogyakarta: MediKom

Dewi, Sri, Anggadini. 2015. Siklus Akuntansi. Yongyakarta: Graha Ilmu

Dwi Martani dkk, (2012), Akuntansi Keuangan Menengah Berbasis PSAK, Buku 1, Salemba Empat, Jakarta.

Ekonomi.bunghatta.ac.id/index.php/id/artikel/95-sudah-tahu-apa-saja-jenis-laporan-keuangan-perusahaan-3

Harahap, Sofyan, Syafri. Drs., 2007. Analisis Kritis Atas Laporan Keuangan, Cetakan ke-7. Jakarta: PT Raja Grafindo Persada

Ikatan Akuntansi Indonesia. 2009. Standar Akuntansi Keuangan Entitsa Tanpa Akunt abilitas Publik. Jakarta: Dewan Standa Akuntansi Keuangan

Munawir. 2010. Analisis Laporan Keuangan. Edisi 4. Liberty: Yogyakarta Moleong, Lexy J. (2012). Metodologi Penelitian Kualitatif. Bandung: PT Remaja

Rosdakarya Munandar, M. 2006. Pokok-pokok Intermide Accounting. Ke6. Yogyakarta: Gadjah MadaUniversity Press. (https://www.jurnal.id/id/blog/neraca-lajur-beserta-contohnya/)

Purba, Marisi. 2010. International Financial Reporting Standards, Konvergensi & Kendala Aplikasinya di Indonesia. Graha Ilmu, Yogyakarta.




DOI: https://doi.org/10.46576/wjs.v1i2.2118

Article Metrics

Abstract view : 25 times
PDF – 12 times PDF – 2 times

Refbacks

  • There are currently no refbacks.


Jurnal Worksheet Terindeks pada:

  


Worksheet : Jurnal Akuntansi Published By :

FAKULTAS  EKONOMI DAN BISNIS
PROGRAM STUDI S1 AKUNTANSI DAN D3 AKUNTANSI
UNIVERSITAS DHARMAWANGSA

Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783  Fax. 061 6615190
Surat Elektronik : jurnalworksheet@dharmawangsa.ac.id

 

 Creative Commons License

Worksheet : Jurnal Akuntansi By Universitas Dharmawangsa is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at
 http://jurnal.dharmawangsa.ac.id/index.php/worksheet/index