APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) IN THE PREPARATION OF THE WINNER GROUP STORE FINANCIAL STATEMENTS.

Sastiwi, Tinolya Mei (2021) APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) IN THE PREPARATION OF THE WINNER GROUP STORE FINANCIAL STATEMENTS. Other thesis, Universitas Darul Ulum.

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Abstract

This study aims to determine the application of Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) at the UMKM Toko Winner Group Jombang. The method used in this study is a qualitative descriptive method. The research location is on Jl. Juanda, Jombang Regency at the Winner Group Jombang SMEs Shop. The sampling technique used in this research is Non Probability Sampling with Purposive Sampling technique, where not all samples have criteria that match the phenomenon being studied. Data collection techniques used are observation, interviews and documentation. The data analysis technique used is descriptive analysis, using interactive analysis of the data reduction proses, data presentation and inferences or verification.Based on the results of the study, it can be concluded that in compiling the financial statements of SMEs, the Winner Group Store has not fully complied with and has not complied with the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). In making financial reports, Winner Group Stores only make daily cash reports and reports on purchasing merchandise and calculating selling prices.

Item Type: Thesis (Other)
Uncontrolled Keywords: UMKM Financial Statement, Financial Statement SAK-ETAP
Subjects: University Structure > Fakultas Ekonomi > Akuntansi
University Structure > Fakultas Ekonomi > Akuntansi
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: henny
Date Deposited: 18 Oct 2021 10:32
Last Modified: 18 Oct 2021 10:32
URI: http://repository.undar.ac.id/id/eprint/1647

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