ANALYSIS OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) TO THE FINANCIAL STATEMENTS OF PT. PUSPA LESTARI Anggi Haerani

Abstrak

Purpose - The purpose of this study is to examine how the Accounting Standards for Non-Publicly Accountable Entities P-ISSN (SAK ETAP) are applied to PT's financial statements. LESTARI 2985-4873 POPULAR Volume 02 No 01 2023 Design/methodology/approach - Primary data obtained directly from PT served as the research methodology and data Page: source for the qualitative descriptive method. LESTARI PUSPA. 72-78 The testing strategy utilized a purposive inspecting technique with the 2018 fiscal report information. The insightful technique DOI: 10.61659/reaction.v2i01.166 utilized was an expressive examination with a subjective methodology. Received Finding - The study's findings demonstrated that PT. PUSPA 22 September 2023 LESTARI introduced balancer reports and pay proclamations Revised that are proper for the SAK ETAP. PT did not present the 09 Oktober 2023 Accepted financial statement notes or the capital report. PT's cash flow 12 Oktober 2023 statement and PUSPA LESTARI Although it has been presented, PUSPA LESTARI does not yet comply with the SAK ETAP. Originality - the Accounting Standards for Non-Publicly Accountable Entities (SAK ETAP) are applied to PT's financial statements Keyword - SAK ETAP, Financial statement, SMEs Paper Type – Research Paper Review of Accounting and Taxation (REACTION) is licensed under an Attribution-Share Alike 4.0 Internasional (CC BYSA 4.0 Review of Accounting and Taxation 72