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ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (STUDI KASUS PT BPR MENTARI TERANG TUBAN)

Afristanti, Lia (2013) ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (STUDI KASUS PT BPR MENTARI TERANG TUBAN). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study of PT Tuban RB Mentari Light for use of SAK ETAP 19 May 2009 and is effective for financial statements beginning on or after 1 January 2011, with the title "Analysis of the Application of Financial Accounting Standards Without public accountability in Bank Rakyat Crediting Mentari Tuban Light". Purpose of this study was to describe making existing financial report on PT. Bright sun Tuban and Performing application preparation of financial statements in accordance with GAAP ETAP at Mentari Light RB Tuban. In this study, using case studies (case study) is intended to intensively study the background of the problem, the state and the position of an event taking place at this time, to solve a problem that occurs in the company, as well as the interaction of particular social unit that is what it is .These results indicate that the financial statements are in accordance with BPR Mentari SAK ETAP ie through the measurement, recognition, and presentation pengungakapan in profit or loss, balance sheet and cash flow statement. For the statement of changes in equity can not be presented due to lack of human resources in the company. Researchers reveal and present the company's financial statements by relying on the support the data obtained from the company. With the SAK ETAP is expected to create uniformity in the application of the accounting and financial presentation so as to produce information relevant to the needs of the wearer.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Halimatus Zahroh
Date Deposited: 14 Jan 2015 08:10
Last Modified: 14 Jan 2015 08:10
URI : http://eprints.umm.ac.id/id/eprint/14758

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