SIKLUS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PT. RIMBA SEGARA LINES DI JAKARTA

The rapid growth of science and technology makes the competition in Indonesia is also getting tighter, so the company is vying to get a big profit for investors to invest in the company. This is what makes the company preparing financial statements that focus on the acquisition of large profits that ignore the rules Financial Accounting Standards (SAK) set by the Indonesian Institute of Accountants (IAI). Based on this, a research entitled "Cycle Presentation of Financial Statements Based on Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) PT. RimbaSegara Lines in Jakarta ". This study used descriptive qualitative method. Types and sources of data used in this study consisted of primary data in the form of interviews of companies and data seknder in the form of data or documents obtained from the company. The result of this research is a cycle of presentation of financial statements that have been adjusted to Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) at PT. RimbaSegara Lines in Jakarta. Presentation of such financial statements starting from the balance sheet, retained earnings change report, income statement, cash flow statement, and notes to the financial statements. It is expected that the results of this study can be useful and can be used as a consideration for the process of corporate decision-making in the future