PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DAN KAITANNYA DENGAN PSAK 101 SERTA PSAK 105 DALAM MENYUSUN LAPORAN KEUANGAN PADA UMKM KLINSO LAUNDRY YANG MENGGUNAKAN SISTEM MUDHARABAH MUSYTARAKAH

Abstract

Currently there is no financial accounting standards that specifically regulate the presentation of the financial statements of SMEs that use sharia system. This study was designed to produce a simple format of financial statements for SMEs based on sharia system. It still using the SAK ETAP as the primary standard and the related with PSAK 101 about Islamic financial statement presentation and PSAK 105 about accounting mudharabah. The object of this study is SMEs Klinso Laundry which is use mudharabah musytarakah agreement.

The research is qualitative applied research. Collecting data in this study do through observation, interviews, and literature.

Results of this research  conclude that SMEs Klinso Laundry do not apply SAK ETAP and do not apply the presentation of financial statements for transactions mudharabah musytarakah guided by PSAK 101 about Islamic financial statement presentation and PSAK 105 about accounting mudharabah. Things that should be improved and owned by Klinso Laundry in order to apply SAK ETAP and the related with PSAK 101 and PSAK 105 is information about SAK ETAP, PSAK 101 and PSAK 105 and an applied example financial statements in accordance with SAK ETAP and the related with PSAK 101 and PSAK 105.

Keywords: SMEs, SAK ETAP, PSAK, Mudharabah, Financial Statements