Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Penyusunan Laporan Keuangan CV. Mitra Jaya Teknik

Abstract

The purpose of this study is to find out and analyze: The level of conformity of the preparation of the financial statements for the CV. Mitra Jaya Teknik based on Entities Without Public Accountability Financial Accounting Standards (SAK ETAP).

The analytical tool used is the Comparative Method. The comparative method is a method of comparison of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) with the Financial Statements of CV. Mitra Jaya Teknik in 2022.

Based on the results of the research that researchers has done on the CV. Mitra Jaya Teknik shows that the CV. Mitra Jaya Teknik has implemented SAK ETAP in the preparation of financial reports. However, reports on changes in equity, cash flow statements and notes to financial statements have not been applied.

The results of the study concluded that the preparation of financial reports on CV. Mitra Jaya Teknik is in the category in accordance with the provisions of SAK ETAP