Penerapan SAK ETAP Dalam Penyusunan dan Penyajian Laporan Keuangan

Abstract

This research was conducted at the Toko Besi Sumber Baja Mandiri which is located at Jalan Raya Pangkalan 2 Kedung Halang, Bogor City. The purpose of this study was to find out how the process of preparing and presenting financial statements at the Toko Besi Sumber Baja Mandiri and knowing how the implementation of SAK ETAP regarding the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. This study uses a qualitative descriptive method in which the authors describe how the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri and how the implementation of SAK ETAP about the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. Research results show that the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri is very simple and the preparation and presentation of financial statements based on SAK ETAP at the Sumber Baja Mandiri iron shop if applied includes recording transactions into general journals, posting to general ledgers and presenting financial statements which consists of income statement and retained earnings, balance sheet, and cash flow statement.
 
 Keywords: financial statements, SAK ETAP

PELATIHAN PENCATATAN KEUANGAN BAGI UMKM di SEKOLAH KEWIRAUSAHAAN BINA AMANAH CORDOVA, TANGGERANG

“…Diskusi interaktif dari para peserta pelatihan secara antusias dan keseriusan para 2015) yang mengemukakan bahwa Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) merupakan standar keuangan yang ditetapkan untuk mempermudah UMKM dalam menyusun dan menyajikan laporan keuangan yang lebih informatif dengan tujuan memberikan kemudahan bagi para investor maupun kreditor dalam memberikan bantuan pembiayaan bagi pengusaha UMKM. Sebaliknya bila Laporan keuangan yang disusun tidak berdasarkan standar dan prinsip yang berlaku (SAK ETAP) maka akan dipertanyakan tingkat keandalan dan relevansinya serta akan menyesatkan bagi para pengguna (Fauzi et al, 2018), hal ini dibuktikan sebelum mengikuti pelatihan PKM ini para mahasiswa Sekolah Kewirausahaan Bina Amanah Cordova mengalami kegagalan dalam memperoleh persetujuan kredit modal usaha dari Lembaga Perbankkan maupun Lembaga keuangan lainnya dikarenakan ketidakmampuan dalam penyajian Laporan Keuangan sesuai standar SAK-ETAP.…”

Implementation of Accounting Standards as an effort to realize the Accountability of Sharia Microfinance Institutions

“…As for BMT, there are still many who have not presented the elements of complete financial statements. This is understandable considering that BMT and BPRS are very different, if viewed from the legality, BMT is still under the ministry of cooperatives while for BPRS under the auspices of Bank Indonesia and the Ministry of Finance so that on this basis, it is natural that BPRS in its financial reporting will refer to the accounting standards applicable in Indonesia (Putri & Mutmainah, 2010). However, even though the asset reporting in BMT's financial statements has not been in accordance with the standards in for the statement of financial position and the majority of income statements have been presented in accordance with Islamic accounting standards, including containing the minimum components that must be present.…”