Pelatihan Penyusunan Laporan Keuangan Dengan Penggunaan Sak Etap Pada Pelaku UMKM Di Padukuhan Sendang
DOI:
https://doi.org/10.59031/jpbmi.v1i3.187Keywords:
Procedure, Finanial Statements, Sak EtapAbstract
The purpose of recording financial statements for a business is to present fairly the financial position, financial performance and cash flows of the business/business entity. The presentation of business entity financial statements must be presented fairly, in the sense that the presentation is made in an honest manner on the effects of transactions,othereventsand conditions in accordance with the definitions and criteria for recognizing assets, liabilities, capital, income and expenses. therefore the presentation of SAK ETAP plays an important role in the financial management of UMKM in the Padukuhan Sendang village so that it is more organized
References
Ikatan Akuntansi Indonesia. Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik, Jakarta:Dewan Standar Akuntansi Keuangan, 2016. Ikatan Akuntansi Indonesia. (2012). Standar Akuntansi Keuangan. Jakarta: Kencana.
Andriani, L., Atmadja, A. T., & Sinarwati, N. K. (2014). Analisis Penerapan Pencatatan Keuangan Berbasis SAK ETAP Pada Usaha Mikro Kecil Mengah (UMKM) (Sebuah StudiIntrepetatifPada Peggy Salon). E- Journal S1 Ak.UniversitasPendidikanGanesha,2(1),56–65.
https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/2254