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All Journal Ensiklopedia Social Review Journal of Education Technology Information Social Sciences and Health
Febriani, Ayu
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences

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Journal : Ensiklopedia Social Review

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ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA UMKM (STUDI KASUS USAHA LADU ARAI PINANG “RANI”) Salfina, Lili; Febriani, Ayu; Oktaviani, Nichy
Ensiklopedia Sosial Review Vol 1, No 3 (2019): Volume 1 No 3 Oktober 2019
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v1i3.344

Abstract

This research aimed to know the implementation about Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) of Keripik Ladu Arai Pinang “RANI” SMEs in Pariaman City. The method used in this study is qualitative approach. This research uses primary data source and secondary data source. The primary data source in the form of information and data supplied by the owner SMEs, while secondary data source are from website, and documents that support. Data collection techniques using triangulation techniques, namely the interview, documentation and observation. Data analysis techniques with data reduction, data display and conclusion. Based on the research in mind that Business Ladu Arai Pinang “RANI” SMEs have not record based SAK ETAP. Therefore, researchers have drafted of the financial statement based SAK ETAP, include balance sheet, income statement, capital statement, cash flow statement and notes of financial statement. Financial statement SMEs made the researcher based on information obtained during the research, then processed into financial statement based SAK ETAP.
Co-Authors Aminatul Fitri, Aminatul Lili Salfina Nichy Oktaviani Nurul Huda