Design Laporan Keuangan UD. Mitra Sarana Berbasis Standard Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP)

Wijaya, Adi (2014) Design Laporan Keuangan UD. Mitra Sarana Berbasis Standard Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP). Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Abstract

Financial Statement which is prepared or presented by the company shall be in accordance with financial accounting standard, in order to obtain uniformity in the presentation UD. Mitra Sarana is a small medium company which is engaged in printing service. But they didn't have Financial Statement. This report will discuss about the financial statement design at UD. Mitra Sarana based on Entities Financial Accounting Standard without Public Accountability that later can be used. This research uses descriptive qualitative method. Variants and data sources which were used in this study were consisted of primary and secondary data. The primary data is a kind of interview in company, while the secondary is a data which is a kind of any information that is collected from the company. The result of this study is only a design of financial statement (balance sheet, income statement, statement of changes in capital, cash-flow statement) for company that have gone through the accounting cycle and in accordance with SAK-ETAP based. The expectation is the result of the financial reports design is able to be applied and be used to assess the company is financial prospects. The conclusion of this study is a financial report, will not be formed without going through of accounting cycles, and financial reports design of UD. Mitra Sarana is picture of the financial statement consisting of balance sheet, income statement, statement of charges in capital, and cash-flow statement that has been through the accounting cycle, while the suggestion from this study, the result of this research should be useful for the company which is financial that often times chaotic, and the result of this research. Will be used as our theoretical foundation for subsequent research and may be developed partner in the future.

Item Type:

Thesis (Undergraduate)

Contributors: