Jurnal Akuntansi dan Keuangan
Vol 9, No 2 (2018): september

Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Laporan Keuangan Umkm (Studi Kasus Pada Rumah Makan Apin Dan Smile Cell)

Rosmiati Rosmiati (Universitas Bandar Lampung)
Aminah Aminah (Universitas Bandar Lampung)
Khairudin Khairudin (Universitas Bandar Lampung)
Haninun Haninun (Universitas Bandar Lampung)
Sherly Wibowo (Universitas Bandar Lampung)

Article Info

Publish Date
30 Sep 2018

Abstract

This research aimed to analyze the implementation of Financial Accounting Standards Entity Without Public Accountability on the financial statements of micro, small and medium enterprises.Based on the problems and aim of the research, this research uses qualitative research type. The data used in this research is secondary data in the form of financial statements of Apin restaurant and Smile Cell.The result of this research stated that Apin Restaurant and Smile Cell have not been able to implement Financial Accounting Standards of Entity Without Public Accountability in their financial report.

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Journal Info
Jurnal Akuntansi dan Keuangan
Website

Abbrev

jak

Publisher

Universitas Bandar Lampung

Subject

Economics, Econometrics & Finance Social Sciences

Description

JURNAL Akuntansi & Keuangan adalah sebuah berkala yang dipublikasikan oleh Universitas Bandar Lampung meliputi bidang : Auditing Sistem Informasi Akuntansi Tata kelola Perusahaan Perpajakan Akuntansi Internasional Akuntansi Managemen Akuntansi Keperilakuaan Pasar Modal dan lain ...