ANALISIS IMPLEMENTASI PENCATATAN AKUNTANSI DAN PELAPORAN KEUANGAN SESUAI DENGAN SAK ETAP PADA KATEGORI USAHA MIKRO, USAHA KECIL, DAN USAHA MENENGAH

Ahmad Haekal, 2019, 8323162900. Analysis Of The Implementation Of Financial Recording And Reporting In Accordance Sak Etap In The Category Micro Business, Small Business, And Medium Business.. D3 Accounting Study Program. Faculty of Economics, State University of Jakarta. This research was conducted on three types of UMKM, which aims to know and analyze the system of accounting and financial reporting in micro, small, and medium enterprises, whether the system of accounting and financial reporting was in accordance with SAK ETAP. This research method us is qualitative approach and the type of data used is primary data where the data is collected through interviews and analysis of interview data, and this study data analysis techniques with case tudy analysis. The results achieved in this study that micro businesses engaged in the sale and purchase mobile phones are in accordance with SAK ETAP in the accounting recordi and in financial reporting almost in accordance with SAK ETAP. Small businesses engaged in the sale sector of mild steel, ceilings and gypsum, in the accounting records are not in accordance with SAK ETAP, in financial reporting is not in accordance with SAK ETAP. Medium businesses engaged in shipping sector, accounting record are in accordance with SAK ETAP, and in terms of financial reporting almost in accordance with SAK ETAP. Keywords: Accounting record, Financial report, UMKM, SAK ETA