Murdianti, Fani, Anggit Esti Irawati S.E., M.Sc. (2024) Penerapan SAK ETAP dalam Menyusun Laporan Keuangan pada CV Rizki Agung. ["eprint_fieldopt_thesis_type_tugasakhir" not defined] thesis, Universitas Teknologi Yogyakarta.
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Abstract
Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) is one of the accounting standards currently in effect which is a reference for small and medium companies in presenting financial reports, including those carried out by CV Rizki Agung. This research aims to provide empirical evidence regarding the application of SAK ETAP in preparing CV Rizki Agung's financial reports. The research method used in this research is qualitative research using a descriptive approach. The data sources used came from interviews with the treasurer and CV Rizki Agung, documents related to CV Rizki Agung's Financial Report in 2022. The data collection techniques used were interviews and documentation. Meanwhile, the data analysis technique used is qualitative data analysis. The results of this research indicate that CV Rizki Agung has not fully prepared financial reports in accordance with SAK ETAP. There are several factors that influence the discrepancy in the presentation of CV Rizki Agung's financial reports with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP), including level of education, understanding of accounting, application of accounting information systems, and training in preparing financial reports.
| Item Type: | Thesis (["eprint_fieldopt_thesis_type_tugasakhir" not defined]) |
|---|---|
| Uncontrolled Keywords: | SAK ETAP, Financial Reports, Accounting Standards |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 17 Feb 2024 02:11 |
| Last Modified: | 17 Feb 2024 02:11 |
| URI: | http://eprints.uty.ac.id/id/eprint/14928 |
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