Open AccessPENERAPAN ACCRUAL BASIS PADA PELAPORAN KEUANGAN UMKM BERDASARKAN SAK ETAP DI KOPERASI KARYAWAN PT. BANK SULUT
Author(s) -
Agita Motto,
Ventje Ilat,
Meyli Kalalo
Publication year - 2017
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.12.2.18618.2017
Subject(s) - business , loan , accrual , accounting , cash , financial statement , research method , business administration , finance , audit , earnings
MSME is regulated based on Law No. 20 Year 2008 on Micro Small Medium Enterprises. In practice in the field of many MSMEs pelaprannya not adequate because sebagia still use the cash basis in penyilasianya and presentation of financial statements. Financial reporting of MSMEs should be prepared based on SAK ETAP and using accrual basis. The purpose of this research is to apply financial report of Cooperative UMKM based on SAK ETAP. The research method used is descriptive qualitative, where the qualitative data is the information data in the form of verbal sentence is not a symbol of numbers or numbers. Qualitative data obtained through a process using in-depth analysis techniques and can not be obtained directly. The results showed that the Employee Cooperation of PT.Bank Sulut which broperasi field of Java that is saving and loan services as well as vehicle rental, cloth factory. Transactions are recorded on an accrual basis system where transactions are recognized when they occur rather than when cash is received.Keywords: MSME, Financial Statement, SAK ETAP