Penerapan Pencatatan Keuangan pada Usaha Mikro Kecil dan Menengah pada Perusahaan Jasa Advertising Berbasis SAK ETAP

Abstract

This research aimed to find out (1) how the implementation of the recording of financial reports based on SAK ETAP and (2) how the financial reporting on Advertising Service Company. Advertising Service Company is a UMKM which is involved in advertising services sectors and was still not able to implement financial reports based on SAK ETAP properly. This research uses qualitative case study methods. The sampling technique that is used is purposive sampling. This research was carried out in five steps, such as; 1) data collection, 2) data reduction, 3) data display, 4) data analysis, and 5) verification. The result of this research shows that; 1) In recording transaction, the owner not perform the recording based on SAK ETAP. The owner didn’t record a transaction rountinely, 2) the recording and reporting its still in manual way, 3) documents that found in the company is only a memorandum sale and the amount is limited, 4) the owner didn’t do the seperation of accounts between personal accounts and company’s accounts, 5) the owner doesn’t record all of the financial components of financial statements such as , income statement, statement of changes of equity, balance sheet, cash flow statement, and notes of the financial statements.