PENERAPAN SAK ETAP UNTUK MENGHASILKAN LAPORAN KEUANGAN SEDERHANA PADA UMKM TOKO OBAT NANTA VITORIA JAYA

Damanik, Steva Sarah Nieta (2014) PENERAPAN SAK ETAP UNTUK MENGHASILKAN LAPORAN KEUANGAN SEDERHANA PADA UMKM TOKO OBAT NANTA VITORIA JAYA. D3 thesis, Universitas Negeri Jakarta.

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Abstract

STEVA SARAH NIETA DAMANIK. 8323118230. Penerapan SAK ETAP Untuk Menghasilkan Laporan Keuangan Sederhana Pada UMKM Toko Obat Nanta Victoria Jaya. Program Studi D III Akuntansi . Jurusan Akuntansi . Fakultas Ekonomi Negeri Jakarta . Scientific Work was done to introduce SAK ETAP which generate financial reports on UMKM because many UMKM who do not know how the preparation of financial statements in accordance with applicable Accounting Standards. Scientific Paper aims to identify the constraints faced by Toko Obat Nanta Victoria and application of SAK ETAP to the financial statements. In calculating the financial statements using quantitative descriptive analysis method to conduct interviews and observations. The authors calculated the financial statements for the period January to March 2014. Application of SAK ETAP in generating financial reports such as Balance Sheet, Income Statement and Retained Earnings, Cash Flow Statement and Notes to Financial Statements are the constraints faced by UMKM are UMKM have never made a financial report and based on calculations that have been done by the author is the balance sheet total amounted to Rp 682.871.447 while the income statement and retained earnings was Rp. 587.839.947, and the cash flow statement is Rp. 528.187.547. Notes to the financial statements can not be calculated because its still a simple operation and no significant accounting policy that should be disclosed.

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