Financial statements are the main means of communicating information to parties who need both internal and external companies, which contain the results of the accounting process that can be used as a communication tool between financial data and activities of a company and parties with an interest in data or activities of a company. In this case, the company PT Lintas Samudra Jaya as the destination entity that publishes financial reports to the public for external users is expected to be able to make financial reports that comply with the standards, namely the financial accounting standards of entities without public accountability (SAK ETAP). The purpose of this study was to determine the use of financial statements based on the financial accounting standards of entities without public accountability (SAK ETAP), as well as the obstacles faced in its implementation. This research uses qualitative research with case study method. the steps taken to obtain data and information are interviews and documentation. The results in this study indicate that the financial statements prepared by PT Lintas Samudra Jaya have not implemented financial accounting standards for entities without public accountability (SAK ETAP) in this regard due to limited knowledge and human resources.
Indonesia is a country that adheres to an open economy which brings Indonesia to the problem of inflation from year to year, while the accounting process in Indonesia generally adopts historical costs. This concept works with a stable monetary unit, it does not recognize changes such as the effects of inflation. All transactions that occur are recorded based on historical values or values obtained during transactions and bring the dilemma of relevance to the company's financial statements. For investors and stock traders, additional reports such as General Price Level Accounting are needed to determine their resilience in the face of unpredictable competition and monetary. This concept states that the true value of the Rupiah (IDR) is determined by the goods or services commonly known as purchasing power. During inflation or deflation, the quantity of goods/services can be obtained by changing the nominal value of money constantly, which means that the purchasing power of the rupiah changes. With this additional report, the purpose of the accounting report can be fulfilled, as a competent reference for making the right decisions. Keywords: Accounting, inflation, financial statements
Activies Corporate Social Responsibility (CSR) will certainly provide feedback in the form of a positive image that is expected by the company. But whether in its implementation, the CSR program is able to run according to the company's expectations and how to anticipate any problems that arise. This study uses qualitative methods and the resulting data is descriptive data in the form of writing about the results of the analysis of the application of Corporate Social Responsibility (CSR) to the environment and society in improving the company's image at PT. Mega Marine Pride by using various evaluation sources in the form of books or samples. Based on the results of research, it was concluded that: in carrying out Corporate Social Responsibility (CSR) activities as an effort to improve the company's image. PT. Mega Marine Pride is able to create a good impression on the community and attract public trust in the company. Because the company has carried out CSR activities as a form of company concern so that it can prevent conflicts and social inequalities between the company and the community around the company. Although there are still CSR programs that have been prepared that have not run optimally and some have not been able to be sustainable Keywords: CSR, Corporate Strategy, Corporate Image.
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