Analisis Implementasi SAK ETAP Dalam Pencatatan Laporan Keuangan PT Mentari Prima Niaga

Baity, Alifia Nur and , Andy Dwi BayuBawono, S.E., M.Si., Ph.D. (2023) Analisis Implementasi SAK ETAP Dalam Pencatatan Laporan Keuangan PT Mentari Prima Niaga. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to find out whether PT Mentari Prima Niaga has implemented accounting standards that are suitable for companies and have been determined, namely Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The method used in this research is a qualitative method that uses an assessment of the quality of research data. These data were obtained by interview, observation, documentation and literature study. This study aims to describe some of the events that have been experienced by research subjects. Based on the results of this study, it is explained that PT Mentari Prima Niaga has recorded financial statements in accordance with the principles contained in the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). However, companies should develop and optimize the use of applications when recording financial reports to make them more efficient.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	accounting, SAK ETAP, accounting cycle, PT Mentari Prima Niaga, agency theory, accountability, financial statements.
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	ALIFIA NUR BAITY
Date Deposited:	19 May 2023 06:24
Last Modified:	19 May 2023 06:24
URI:	http://eprints.ums.ac.id/id/eprint/112511

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