PENERAPAN SAK ETAP PADA PENYUSUNAN LAPORAN KEUANGAN

Abstract

The financial report is a form of responsibility for the management of the company by the
management to internal and external parties. The financial statements should be prepared based on
the applicable standards that can be described with the concepts and the same understanding by each
user. To overcome the difficulties experienced by the perpetrators of the SME business, made specific
standards for entities without public accountability, called SAK ETAP. This study aims to determine
the application of accounting conducted by PD.Tio Jaya Bekasi regency in running the business. PD.
Tio Jaya is a business engaged in the production and sale of the brains of fish and fish nuggets. The
method used in this research is a comparative descriptive. The results based on observations made to
determine the recording made by PD.Tio Jaya during the month of December 2014, shows that the
company does not make financial reports. This study suggested that PD.Tio Jaya not only did the
recording but also prepare financial statements in accordance with GAAP ETAP.
Keyword : financial statement, financial accounting standard entity without public accountability
(SAK ETAP)