Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada UMKM (Studi Kasus Toko Angel Store)

Ariyani, Dita Swastika (2014) Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada UMKM (Studi Kasus Toko Angel Store). S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=19...

Abstract

Nowadays, the small and medium-sized entities (SMEs) are growing quickly, espesically in Indonesia. After crisis perceived by Indonesia in 1997, SMEs have been grown so quickly until now. Hence, the financial accounting standard for SMEs are important to use by SMEs, so that they can compete with big companies. This study aims to (1) show the implementation of financial accounting standard that used by Angel Store; (2) show the confirmity between financial accounting standard that used by Angel Store and Financial Accounting Standard for Entity Without Public Accountability (SAK ETAP). This study using qualitative descriptive method, and data collection methods are interview with the owner, observation, documentation, and literature research. The results of this study are (1) the financial accounting standard already applied by Angel Store and (2) Angel Store didn’t implement appropriate standard, that is Financial Accounting Standard for Entity Without Public Accountability (SAK ETAP). Keywords : Small and Medium-Sized Entities, SAK ETAP.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 30 Jul 2020 05:25
Last Modified: 03 Sep 2020 07:34
URI: http://repository.ibs.ac.id/id/eprint/682

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