Skripsi

PERBANDINGAN PENYAJIAN LAPORAN KEUANGAN SEBELUM DAN SETELAH PENERAPAN STANDAR AKUNTANSI KEUANGAN (ETAP) PADA PDAM PALEMBANG

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Penilaian

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The aim of this siudy is to analyze the differences in standards-based reporting of financial statements,incluiding recognition, measurement, presentation and disclosure before and after the application of SAK ETAP. This study is a case study with Perusahaan Daerah Air Minum (PDAM) Tirta Musi Palembang as the object. The data were collected by conducting a documentation study and interviews with the employees. These data were categorized as the secondary data. Descriptive analysis approach was used as the analytical method. The results showed the differences between PSAK and SAK ETAP especially in terms of presentation and recognition in the financial statements. The presentation by SAK ETAP was more practical than PSAK, whereas recognition by SAK ETAP simpler than PSAK without stepping aside the economic substance of the company's operations and bases. Changing the standards-based reporting of financial statements SAK ETAP also decrease the assets, liabilities, and equity on the balance sheet, profit and increase in the income statement over the previously applied PSAK standards.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1307002392	T40447	T404472013	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T404472013

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2013

Collation

xi, 64 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

.657.307

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Ekonomi Akuntansi
Laporan Keuangan Perusahaan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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