Utama, Riski Cahya Ari (2017) Penerapan SAK ETAP Pada Laporan Keuangan Simpan Pinjam Koprimka Anjasmoro PT. Kereta Api Indonesia (PERSERO) Daerah Operasi 9 Jember. Undergraduate thesis, UNIVERSITAS MUHAMMADIYAH JEMBER.
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Abstract
This study aims to determine the application SAK ETAP on the financial statements of Koprimka Anjasmoro PT. Kereta Api Indonesia (Persero) Daerah Operasi 9 Jember. By analyzing the presentation of financial statements prepared by Koprimka Anjasmoro and with SAK ETAP. The collection of data used in this study were interviews and documentation. This research uses qualitative descriptive analysis. The results of this study indicate that the presentation of financial statements that have been made on Koprimka Anjasmoro consists of statements of net income and the balance sheet, report calculations of net income and balance sheet prepared by Koprimka Anjasmoro not been prepared based SAK ETAP makes the difference, it can be Koprimka Anjasmoro concluded that in general have yet to implement financial accounting standards generally accepted that SAK ETAP
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Financial statements, SAK ETAP |
| Subjects: | 300 Social Science > 330 Economics 600 Technology and Applied Science > 650 Business > 657 Accounting |
| Divisions: | Faculty of Economics > Department of Accounting (S1) |
| Depositing User: | Berlian Eka Kurnia |
| Date Deposited: | 25 Jun 2018 06:03 |
| Last Modified: | 07 Sep 2019 08:56 |
| URI: | http://repository.unmuhjember.ac.id/id/eprint/344 |
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