2 research outputs found

    PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA BIRO JASA GAJAH MADA PONOROGO

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    This research is entitled "Implementation of Entity Financial Accounting Standards Without Public Accountability (SAK-ETAP) at the Gajah Mada Service Bureau in Ponorogo". The formulation of the problems in this thesis are 1) How is the application of accounting records at the Gajah Mada Service Bureau in Ponorogo, 2) What is the level of conformity of the application of accounting records based on SAK ETAP. This research method uses descriptive qualitative using primary and secondary data taken from the Gajah Mada Services Bureau in Ponorogo. Data collection is done through observation, interviews, and documentation. The results of this study indicate that the Gajah Mada Services Bureau is not appropriate in applying the SAK ETAP standard financial report presentation. This can be seen from the formation of items in the recognition of income and expenses in the preparation of financial statements that do not meet the criteria. According to SAK ETAP 2009 number 2 paragraph 24 recognition of elements of financial statements is the process of forming an item in the balance sheet or income statement that meets a criterion. Meanwhile, at the Gajah Mada Services Bureau, all types of cash transactions are recognized as income and expense items are recognized as expenses in the preparation of financial statements. Measurement of income according to SAK ETAP should have a common basis of measurement is historical cost and fair value, namely the determination of the amount of money used by the entity to measure assets, liabilities, income and expenses in the financial statements. Whereas in the Gajah Mada Services Bureau, measurement of income assets only assesses the entity's ability to continue its business. The standard presentation of SAK ETAP financial statements includes a balance sheet, income statement, cash flow statement, statement of changes in equity, notes to financial statements. Presentation of financial reports at the Gajah Mada Services Bureau in the form of a balance sheet and income statement. Keywords: SAK ETAP , UM
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