PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN

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Published Aug 26, 2019
DOI: https://doi.org/10.51877/jiar.v2i2.83

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Deswati Supra
Sekolah Tinggi Ilmu Ekonomi Rahmaniyah

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan SAK-ETAP dalam penyajian laporan keuangan CV. Sukat Perkebunan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan. Penelitian ini menggunakan teknik pengumpulan data dengan wawancara, studi kepustakaan, dan dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif kualitatif. Penelitian ini menemukan bahwa CV.  Sukat Perkebunan belum menerapkan dengan baik dan benar Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK­ETAP).

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How to Cite
SUPRA, Deswati. PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN. Jurnal Ilmiah Akuntansi Rahmaniyah, [S.l.], v. 2, n. 2, p. 64-75, aug. 2019. ISSN 2620-6110. Available at: <https://jurnal.irs.ac.id/index.php/ak/article/view/83>. Date accessed: 10 feb. 2026. doi: https://doi.org/10.51877/jiar.v2i2.83.
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Vol 2 No 2 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
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