Adbis : Jurnal Administrasi dan Bisnis
Vol 11, No 2 (2017): Jurnal Administrasi dan Bisnis 2017

EVALUASI PENCATATAN LAPORAN KEUANGAN PADA UKM RIZPROD EQUIPMENT SESUAI DENGAN SAK ETAP

Shinta Maharani Trivena (Politeknik Negeri Malang)



Article Info

Publish Date
31 Dec 2017

Abstract

This study aims to analyze and apply financial reporting harmonization made by Rizprod Equipment with SAK ETAP. The type of research used is descriptive research with qualitative approach. The result of the research is financial report made by Rizprod Equipment and the report is not in accordance with SAK ETAP, where the financial statements in accordance with SAK ETAP are minimal. Statements of cash flows, changes in capital, and income statement. This simple financial record is busy and there is no special employee with education background Accounting ready to prepare financial report in accordance with SAK ETAP. In addition, as a result of business actors deem not necessarily financial accountability in detail because all financial statements are made for private consumption so that his assumption is enough by the business owner.

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Journal Info

Abbrev

adbis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Adbis - Jurnal Administrasi dan Bisnis terbit pertama kali bulan Desember 2007 dan diterbitkan dua kali dalam setahun yaitu pada bulan Juni dan Desember. Redaktur mengundang para penulis dan peneliti untuk menyumbangkan artikel hasil penelitian atau artikel konseptual dalam bidang Administrasi dan ...