IMPLEMENTATION OF PREPARATION OF FINANCIAL STATEMENTS BASED ON SAK ETAP IN ANWAR’S STALLS RENTAL SMALL MEDIUM ENTREPRISES (SMEs)

ADELIA RIZKI ANANDA B42111005 admin

Abstract


The financial statements are a means to analyze financial performance that may provide information about the financial position, performance and cash flows on a company that will serve as the basis for making an economic decision. This study is aimed at Anwar's Stalls Rental SMEs who does not have financial statements.

This study aims to determine the process of preparation and presentation of financial statements based on Anwar's Stalls Rental SMEs, the implementation of SAK ETAP in Anwar's Stalls Rental SMEs, as well as the constraints experienced by Anwar's Stalls Rental SMEs in the application of Financial Statements based on SAK ETAP.

The research object of this research is Anwar's Stalls Rental SMEs. The research methodology is using the qualitative research with descriptive approach. The steps taken to obtain the data are direct interview to the owner of SMEs and documentation. The research was conducted to identify the constraints that exist and to prepare financial statements based on SAK ETAP. The results of research indicate that Anwar's Stalls Rental SMEs has not implemented the Financial Statements based on SAK ETAP yet, as well as the constraints experienced by SMEs in the preparation of financial statements are very minimal knowledge owned by owner of SMEs about financial accounting standards as well as the lack of resources owned by Anwar's Stalls Rental SMEs.

 

Keywords : Financial statements, Anwar’s Stalls Rental SMEs, SAK ETAP


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