PERANCANGAN DAN PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA USAHA MIKRO KECIL MENENGAH (Studi Kasus pada Perajin Shuttlecock Yunda di Pringgolayan Tipes Surakarta)

Abstract

The presence of Financial Accounting Standards Entities without Public
Accountability (SAK ETAP) is expected to provide facilities for small businesses in
presenting the financial statements. The problem in this research is: How does the
design and preparation of the format of the financial statements of craftsmen
Shuttlecock Yunda in Pringgolayan Tipes Surakarta based SAK ETAP The purpose
of this study is to describe the design and preparation of the format of the financial
statements of craftsmen Shuttlecock Yunda in Pringgolayan tipes Surakarta based
SAK ETAP. This study uses a case study on Craftsmen Shuttlecock Pringgolayan
Tipes Yunda in Surakarta. The data used is qualitative data and kunatitatif. The data
source using primary data and secondary data. The technique of collecting data
using interviews, observation and documentation. Data were analyzed using
descriptive analysis is based on interviews, observation and document analysis.
Based on the results of research conducted on the design and preparation of the
format of the financial statements of craftsmen Shuttlecock Yunda in Pringgolayan
Tipes Surakarta based SAK ETAP, it can be concluded as follows: The preparation
of the balance sheet based SAK-ETAP done by including all assets, liabilities and
capital owned by craftsmen shuttlecock Yunda in Pringgolayan Tipes Surakarta.
Assets owned by craftsmen Shuttlecock Yunda includes current assets and noncurrent
assets, liabilities contains information about short-term debt and long-term
debt, while equity capital consists of the owner. Income Statement prepared in
accordance with GAAP ETAP as references used to prepare the financial statements
on small and medium businesses. An income statement prepared for craftsmen
Shuttlecock Yunda researchers contains information on total sales, sales returns, and
loads of operational activities, so as to know the amount of net income, while the tax
burden is not included, since craftsmen Shuttlecock Yunda not have a TIN. Statement
of Changes in Equity is a report that shows changes in capital in the same period.
Changes in equity prepared by researchers for craftsmen Shuttlecock Yunda
provides information on the capital earlier in the year, plus income earned and
reduced by prive, so the final amount obtained is the amount of capital owned by
craftsmen at the end of the period.
Keywords: Financial Accounting Standards Entities without Public Accountability.