Agregat: Jurnal Ekonomi dan Bisnis
Vol 2 No 2 (2018): September

Standar Akuntasi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)

Budiandru, Budiandru, Isfa, Shabrina Saufani

Article Info

Publish Date
12 Sep 2018


This study aims to analyze the application of SAK ETAP on the presentation of financial statements CV SK. CV SK is a medium-sized businesses engaged in catering services and Wedding Organizer. The method used in this research is descriptive qualitative analysis. The results of the study based on Balance Sheet and Income Statement for 2012-2016, show that the company has not presented cash flow statement, and notes to financial statements (CALK) and inconsistency in the presentation of some post on Balance Sheet not disclosed in CALK. This research suggests that companies develop other components of financial statements and disclose the companys accounting policies in CALK.

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Journal Info





Economics, Econometrics & Finance


Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. Agregat: Jurnal Ekonomi dan Bisnis ...