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Abstract
Abstract: The Difficulty in the Implementation of Accounting Standard for Non-Publicly Accountable Entities
Purpose: The research seeks to investigate the application of SAK ETAP in financial report of a non-publicly accountable entity.
Method: Observational data collection techniques, documentation, interviews, and literature reviews with qualitative descriptive research methodologies were used to obtain and analyze data and to formulate findings.
Results: The study results on Lottery Billiard and Cafe reveal that they still use single-entry or cash-based bookkeeping for their financial reports, leading to inaccuracies in the recording process. Additionally, the capital account is not reported, even though revenue should be recorded in the revenue account. The financial records do not adhere to the SAK ETAP standards.
Novelty: The application of this research is in a specific context that focuses on SAK ETAP and the integration of several strategic analysis frameworks to identify the most appropriate approach Lotter Billiard and Cafe.
Contribution: This research not only answers current challenges for Lotter Billiard and Cafe, but also the broader discourse on SAK ETAP implementation.
Abstrak: Kesulitan Penerapan Standar Akuntansi Keuangan bagi Entitas Non-Akuntansi Publik
Tujuan: Penelitian ini menggali penerapan SAK ETAP dalam laporan keuangan pada sebuah entitas tanpa akuntabilitas publik.
Metode: Koleksi data dilakukan melalui observasi, dokumentasi, wawancara, dan studi kepustakaan, dilanjutkan analisis data kualitatif deskriptif untuk menghasilkan temuan.
Hasil: Hasil penelitian tentang Lottery Billiard and Cafe menunjukkan bahwa pencatatan pembukuan single entry atau cash basis masih digunakan dalam laporan keuangan, sehingga terdapat beberapa ketidakakuratan dalam pencatatan keuangan selama penerapannya. Lotter Billiard and Cafe tidak melaporkan akun modalnya, meskipun pengakuan pendapatan seharusnya didokumentasikan dalam akun pendapatan. Pencatatan keuangan yang digunakan tidak mengikuti pedoman SAK ETAP
Kebaruan: Penerapan penelitian ini berada pada konteks spesifik yang berfokus pada SAK ETAP dan integrasi beberapa kerangka analisis strategis untuk mengidentifikasi pendekatan yang paling tepat yaitu Lotter Billiard and Cafe.
Kontribusi: Penelitian ini tidak hanya menjawab tantangan pada Lotter Billiard and Cafe, namun juga wacana yang lebih luas mengenai implementasi SAK ETAP.
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Copyright (c) 2024 Aprih Santoso
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Financial Accounting Standards Board. 2009. Financial Accounting Standards for Entities Without Public Accountability. Indonesian Institute of Accountants. Jakarta.
- Hapsari, M. 2013. Implementation of Financial Reports According to SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) at CV. Sapta Putra Mekar. Bandung: Faculty of Economics, Indonesian Computer University.
- Kasmir, 2012. Financial Report Analysis. Jakarta: PT. Raja Grafindo Persada.
- Decree of the Minister of Finance Number 316/KMK 016/1994 dated June 27, 1994
- Concerning Guidelines for the Development of Small Businesses and Cooperatives Through the Utilization of Funds from the Profit Portion of State-Owned Enterprises.
- Martani, Dwi. (2012). Intermediate Financial Accounting Based on PSAK. Jakarta: Salemba Empat
- Mulyani. 2013. Analysis of the Implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at the Mandiri Jaya Tanjung Pinang Cooperative and the Plaza Hotel Tanjung Pinang Employee Cooperative. Tanjungpinang: Raja Ali Haji Maritime University.
- Sakti, Aden Lubang. 2017. Analysis of the Implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in MSMEs (case study of Trias Cake Bakery Blitar. Malang. State Islamic University of Malang.
- Tanugraha, J. 2012. Evaluation of the Implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT. Tunas Dwipa Matra (TDMN). Surabaya: Widya Mandala Catholic University of Surabaya.
- Wahyuni, et al. 2013. Evaluation of Presentation and Disclosure of Financial Statements Based on SAK ETAP with the Disclosure Index Approach at the Republic of Indonesia Employee Cooperative (KPRI) "SETIA" Poncokusumo District, Malang Regency. Journal of Accounting Student Research, 1 (1), p. 1.
- Yuliana, R. 2014. Analysis of the Preparation of Profit and Loss Reports and Balance Sheets Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at UD. Andy Putera. Jember: University of Jember.
- Widyatama A, Yunida M. Financial Accountability of MSMEs: What is the Perspective of a MSME in the Trade Sector? J Ris And Apl Account And Manaj 2016;1:202–10. doi:10.18382/jraam.v1i3.47
References
Financial Accounting Standards Board. 2009. Financial Accounting Standards for Entities Without Public Accountability. Indonesian Institute of Accountants. Jakarta.
Hapsari, M. 2013. Implementation of Financial Reports According to SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) at CV. Sapta Putra Mekar. Bandung: Faculty of Economics, Indonesian Computer University.
Kasmir, 2012. Financial Report Analysis. Jakarta: PT. Raja Grafindo Persada.
Decree of the Minister of Finance Number 316/KMK 016/1994 dated June 27, 1994
Concerning Guidelines for the Development of Small Businesses and Cooperatives Through the Utilization of Funds from the Profit Portion of State-Owned Enterprises.
Martani, Dwi. (2012). Intermediate Financial Accounting Based on PSAK. Jakarta: Salemba Empat
Mulyani. 2013. Analysis of the Implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at the Mandiri Jaya Tanjung Pinang Cooperative and the Plaza Hotel Tanjung Pinang Employee Cooperative. Tanjungpinang: Raja Ali Haji Maritime University.
Sakti, Aden Lubang. 2017. Analysis of the Implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in MSMEs (case study of Trias Cake Bakery Blitar. Malang. State Islamic University of Malang.
Tanugraha, J. 2012. Evaluation of the Implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT. Tunas Dwipa Matra (TDMN). Surabaya: Widya Mandala Catholic University of Surabaya.
Wahyuni, et al. 2013. Evaluation of Presentation and Disclosure of Financial Statements Based on SAK ETAP with the Disclosure Index Approach at the Republic of Indonesia Employee Cooperative (KPRI) "SETIA" Poncokusumo District, Malang Regency. Journal of Accounting Student Research, 1 (1), p. 1.
Yuliana, R. 2014. Analysis of the Preparation of Profit and Loss Reports and Balance Sheets Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at UD. Andy Putera. Jember: University of Jember.
Widyatama A, Yunida M. Financial Accountability of MSMEs: What is the Perspective of a MSME in the Trade Sector? J Ris And Apl Account And Manaj 2016;1:202–10. doi:10.18382/jraam.v1i3.47