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ABSTRACT
In the Indonesian economy, Micro, Small, and Medium Enterprises
(MSMEs) are the most business sectors undertaken by entrepreneurs in Indonesia.
CV. Tower Square is MSME that located in Pontianak. As a MSME, when doing
the accounting records must use Standar Akuntansi Keuangan Entitas Tanpa
Akuntabilitas Publik (SAK ETAP) so that entity can prepare financial statements
according to standards that have been set. Initially, the accounting standards for
Micro, Small, and Medium Enterprises are PSAK No. 27. However, in 2009, SAK
ETAP has issued as a replacement of PSAK No. 27.
The purpose of this research is to know the implementation of Standar
Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) in CV.
Menara Squares financial statement and the factors that led CV. Menara Square
hasnt implemented SAK ETAP as a basis for financial reporting. The form of this
research is qualitative descriptive research. In this research, the authors choose
SAK ETAP and questionnaires as analytical tools.
The results of this research is CV. Menara Square hasnt implemented
SAK ETAP. CV. Menara Square didnt make the Notes to Financial Statements
(CALK), while SAK ETAP requires an entity makes CALK. In addition, there is
no investment property account that should be presented in the statement of
financial position (balance sheet). The reason is the employees of CV. Menara
Square dont know SAK ETAP and necessity in applying SAK ETAP as
accounting records standard for MSMEs. The other factor is there are no features
that facilitate the creation of Notes to Financial Statements.
Keywords: SAK ETAP, CV. Menara Square