PENERAPAN STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) TERHADAP SUATU UMKM (STUDI KASUS CV. SINAR TELEKOM)

Siswanto

Abstract

This researched was conducted on CV. Sinar Telekom which is one of the micro, small and medium enterprises located in the city of Medan and is engaged in sales. The products sold are starter packs, credit agents, internet quotas, and so on. The purpose of this study was to determine how the application of Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) to the financial statements of CV. Sinar Telekom whether or not it complies with the applicable SAK-ETAP.

The typed of research used in this researched was descriptived qualitative with comparative descriptive data analysis method. With this data analysis method, researchers can also collect, analyze and compare the presentation of financial statements on CV. Sinar Telekom with applicable SAK-ETAP. This study also uses data sourced from primary and secondary data. Methods of data collection is done by observation, interviews, and documentation.

The resulted of this study indicated that in the preparation of financial statements on CV. Sinar Telekom has implemented financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). This is evidenced from the financial statements of CV. Sinar Telekom which presents reports in the form of: Statement of financial position (balance sheet), income statement, statement of changes in equity, cash flow statement, and is supported by notes to financial statements.