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MODEL PENYAJIAN LAPORAN KEUANGAN BERBASIS SAK ETAP STUDI PADA CV. JAYA MAJU PERKASA PASURUAN

Dita, Hayuningtiyas (2014) MODEL PENYAJIAN LAPORAN KEUANGAN BERBASIS SAK ETAP STUDI PADA CV. JAYA MAJU PERKASA PASURUAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

The role of SMEs especially since the financial crisis of 1998 can be seen as the savior of the national economic recovery, both in stimulating economic growth and employment. The number of small and medium enterprises continue to rise. On May 19, 2009, IAI formally endorsed the Financial Accounting Standards Entities Without Public Accountability (SAK ETAP). This standard is much simpler than PSAK. SAK ETAP with the principle of simplicity can provide convenience in presenting the financial statements of SMEs. This research is a case study using descriptive analysis. Data collecting method do by the way of documentation. Data analysis based on the SAK ETAP. The results of this research indicates that the financial statements of CV. Maju Jaya Perkasa must be improve by using benchmark SAK ETAP.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 07 Jan 2015 04:33
Last Modified: 07 Jan 2015 04:33
URI : http://eprints.umm.ac.id/id/eprint/14454

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