PERBANDINGAN PENYAJIAN LAPORAN KEUANGAN SEBELUM DAN SETELAH PENERAPAN STANDAR AKUNTANSI KEUANGAN (ETAP) PADA PDAM PALEMBANG

GUNAWAN, GUNAWAN and Kirana Dp, Rina Tjandra (2013) PERBANDINGAN PENYAJIAN LAPORAN KEUANGAN SEBELUM DAN SETELAH PENERAPAN STANDAR AKUNTANSI KEUANGAN (ETAP) PADA PDAM PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The aim of this siudy is to analyze the differences in standards-based reporting of financial statements,incluiding recognition, measurement, presentation and disclosure before and after the application of SAK ETAP. This study is a case study with Perusahaan Daerah Air Minum (PDAM) Tirta Musi Palembang as the object. The data were collected by conducting a documentation study and interviews with the employees. These data were categorized as the secondary data. Descriptive analysis approach was used as the analytical method. The results showed the differences between PSAK and SAK ETAP especially in terms of presentation and recognition in the financial statements. The presentation by SAK ETAP was more practical than PSAK, whereas recognition by SAK ETAP simpler than PSAK without stepping aside the economic substance of the company's operations and bases. Changing the standards-based reporting of financial statements SAK ETAP also decrease the assets, liabilities, and equity on the balance sheet, profit and increase in the income statement over the previously applied PSAK standards.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: The Preparation of Financial Statement, financial accounting standards (ETAP), Pernyataan Standar Akuntansi Keuangan (PSAK
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 19 Jan 2021 03:05
Last Modified: 19 Jan 2021 03:05
URI: http://repository.unsri.ac.id/id/eprint/40447

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