SAK ETAP Research Articles

Evaluasi Penyajian Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Keuangan Entitas Tanpa Akuntabilitas Publik Pada Perusahaan Daerah Air Minum Kabupaten Maluku Tenggara

The purpose of this research is to evaluate the presentation of financial statements based on the Financial Accounting Standards of Entities Without Public Accountability at the Regional Water Company of Southeast Maluku Regency. The method used in this research is descriptive research with a qualitative approach. The results of this study are that the Southeast Maluku Regency PDAM has presented financial statements in the form of balance sheets, profit/loss reports, reports of changes in equity, cash flow statements, and notes to financial statements. However, the balance sheet and profit/loss report are not fully in accordance with SAK ETAP because PDAM Kabupaten Maluku Tenggara does not include several posts or items in it, while the statement of changes in equity, cash flow statement and notes to financial statements are in accordance with SAK-ETAP.

Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob

The basic principle of accountability for entities must be able to account for their performance in a transparent and fair manner. Presentation of the Financial Statements of an entity is very important in conveying financial information to parties in need, the higher the value of public trust in an entity, the higher the value of an entity. Accounting as an accountability process has an important role in every organization, including Islamic boarding schools. The Indonesian Accounting Association and Bank Indonesia, which have issued accounting guidelines for pesantren, consider pesantren as a sharia entity.The presentation of financial statements will provide information about the financial position, financial performance and cash flows that will be useful for users of the report in making economic decisions. Islamic Boarding School is a reporting entity that has a legal entity in the form of a foundation. As a reporting entity, the assets and liabilities of Islamic boarding schools must be distinguished from the assets and liabilities of other entities. The pesantren accounting guidelines refer to the Financial Accounting Standards of Entities Without Public Accountability, the reference indicates that SAK ETAP, Statement of Islamic Financial Accounting Standards and Interpretation of Financial Accounting Standards cannot be separated from the convergence process of International Financial Reporting Standards as basis for the preparation of SAK in Indonesia.The research method used is descriptive qualitative with the results of research on the preparation of SAK ETAP financial statements for accounting for the Islamic boarding school Kanzul Ulum Cirebon.

Implementation of SAK-ETAP-Based Accounting on the Quality of Financial Reports in Micro, Small and Medium Enterprises Batik Tulis in Sidoarjo Regency

The problem that is often faced by SMEs is the lack of knowledge in making financial reports due to a lack of knowledge about accounting science. In addition, SMEs have limited time in making financial reports. Therefore, SMEs need to know the financial statements based on SAK ETAP. So that they can record business transactions with financial statements. Starting from journals, ledgers, income statements and balance sheets. The purpose of this study was to find out how the implementation of accounting based on SAK-ETAP on the quality of financial reports in small and medium-sized Batik Tulis in Sidoarjo. The object of this research is UKM Batik Tulis Jetis Sidoarjo. Researchers conducted observations and interviews with batik SME actors to identify the financial statements of SMEs. Test the validity of the data using a triangulation test. Technical analysis of the data uses four stages, namely data collection, data extraction, data display, and conclusion drawing. Based on interviews with SMEs making batik in Sidoarjo, no one has yet implemented SAK ETAP for their business financial records. On average they only record transactions that occur, without making financial statements.

Comparison Analysis of Accounting Standards for Entities Without Public Accountability and Financial Standards for Private Entities of SMEs in Indonesia

IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).

Penerapan Standar Akuntansi Keuangan-Entitas Tanpa Akuntanbilitas Publik (SAK-ETAP) Pada PT. Mutiara Prima Sukses

Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) is intended to be used by Entities Without Public Accountability (ETAP), entities in implementing which are carried out starting from; reporting, presentation, measurement and recognition in order to realize and produce a complete financial report. The objectives in this research are; know how reporting, presentation, measurement and recognition of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT. Prima Pearls of Success. This study uses a descriptive qualitative approach. Data collection techniques through interviews and documentation. In analyzing data apply reporting, presentation, measurement and recognition based on Accounting Standards for Financial Entities Without Public Accountability (SAK-ETAP). Based on the research results, the company in general has implemented reporting, presentation, measurement and recognition based on the Accounting Standards for Financial Entities Without Public Accountability (SAK-ETAP), it's just that in the recognition of company account posts there are several account items that are not recorded and not presented in the company's financial reporting.

EVALUASI PERUBAHAN SAK ETAP KE SAK EP TERHADAP LAPORAN KEUANGAN PADA KOPERASI BHAKTI KARYA DI PERKEBUNAN SENTOOL, KOTA JEMBER

Cooperatives as one of the entities that use SAK ETAP are expected to know the functions and ease of use of SAK ETAP in preparing financial reports. By using descriptive qualitative, namely collecting data, analyzing data, and concluding data analysis. Collecting data by conducting interviews, documentation and observation. The financial statements in accordance with SAK ETAP consist of, profit and loss statements, balance sheets, cash flow statements, and notes to financial statements which are the basis for the evaluation and presentation of SAK ETAP financial statements. So the results of this study, where the Notes to the financial statements have not been presented by the Cooperative due to a lack of understanding on how to do it and because the reports have been adapted to the needs of those who work within the cooperative rather than compiled according to the relevant ones. ETAP SAK. And still have not implemented SAK EP.

COMPANY READINESS IN APPLYING PRIVATE ENTITY FINANCIAL ACCOUNTING STANDARDS (SAK EP): A CASE STUDY OF REGIONAL OWNED ENTERPRISES (BUMD) IN YOGYAKARTA

The internationalization of accounting standards is a demand for globalization so that entities become more competitive in the world market. In 2025, Indonesia through the Financial Accounting Standards Board (DSAK) will begin to adopt the Private Entity Financial Accounting Standards (SAK EP) replacing the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study aims to determine the level of readiness of Regional Owned Enterprises (BUMD) in implementing SAK EP seen from several indicators of issuance SAK EP, recording system, presentation of financial statements, differences in financial accounting standards for entities without public accountability (SAK ETAP) and private entities (SAK EP) and availability of adequate human resources (HR). This research is a qualitative research conducted by conducting structured interviews with BUMD. The results showed that BUMD did not know the plan to change SAK ETAP to SAK EP. In addition, in terms of available resources, BUMD is deemed to need time to adjust the knowledge that needs to be possessed in order to adopt SAK EP. This research is a preliminary study to determine the initial readiness for the application of SAK EP in Indonesia. Keywords: Readiness, SAK EP, BUMD.

Analysis of Implementation of Financial Accounting Standards for Micro, Small and Medium Entities in the Preparation of Financial Statements in MSME Ernov Bali

SAK EMKM is a Financial Accounting Standard for Micro, Small and Medium Entities which is made simpler than SAK ETAP. There are 3 financial statements that must be prepared by MSMEs, including statements of financial position, profit and loss, and notes to financial statements. This research uses descriptive qualitative method. This research was conducted for 6 months covering preparation to implementation. The research subjects are owners and employees of MSME Ernov Bali and the object of research is the financial report of MSME Ernov Bali in 2021. Data collection techniques are carried out by interview and documentation. The results showed that MSME Ernov Bali had not fully prepared financial statements in accordance with SAK EMKM. Therefore, it is recommended that MSME Ernov Bali improve its financial statements to make it easier to prepare financial reports.

Accounting Application on Financial Statements Based on SAK EMKM at Save and Loan Cooperatives in Karangasem Regency

In 2009 IAI has issued SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability), but in 2018 IAI issued a new policy for entities without public accountability and micro, small and medium income, known as the Financial Accounting Standards for Micro Small and Medium Entities. Savings and loan cooperatives are one of the entities that are classified as micro, small and medium entities because they have complied with Law no. 20 of 2008 about Micro, Small and Medium Enterprises. The research using the Financial Statements of Savings and Loan Cooperatives in Karangasem Regency. Researchers took 30 savings and loan cooperatives for the samples. This study uses purposive sampling to determine the suitability between the financial statements consisting of the Balance Sheet, Report on Calculation of Remaining Operating Results and Notes on Financial Statements. The data collection method in this study used the questionnaires or structured interviews and uses descriptive analysis techniques to determine the application of accounting in preparing the financial statements of savings and loan cooperatives in Karangasem Regency. Standard-compliant theory is compared with the content of financial statements. According to the study of the application of the financial statements for savings and loan cooperatives in Karangasem Regency with SAK EMKM are very good. From the weighted score, the results obtained 82% where the scale is at 76% - 100% on the Guttman scale, that’s known by financial statements of savings and loan cooperatives in Karangasem Regency are very in accordance with SAK EMKM.

ANALYSIS OF ACCOUNTING UNDERSTANDING LEVEL AND READINESS LEVEL FOR IMPLEMENTATION OF SAK EMKM IN CLOTHING MSMEs, IN DEPOK

Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) are financial accounting standards specifically designed as financial accounting standards for MSMEs or entities that have not been able to meet the accounting requirements stipulated in SAK ETAP with the aim of facilitating financial reporting needs and as a reference for decision making . This study aims to determine and analyze the level of understanding of accounting and the level of readiness of MSME players for the Implementation of SAK EMKM, which can increase people's competitiveness. This study uses primary data on clothing sellers in the Tugu Village, Cimanggis District, Depok City using a purposive sampling technique. The results showed that the level of accounting understanding of MSME actors regarding the implementation of SAK EMKM in the clothing sales business in Tugu Village, Cimanggis District, Depok City using the help of a questionnaire was high. While the level of readiness of MSME actors for the Implementation of SAK EMKM is Adequate or Lacks Understanding.

Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Kemajuan Teknologi Terhadap Penerapan Akuntansi SAK EMKM pada UMKM Batik di Kota Surakarta

MSMEs are currently a sector that is expected to contribute to recovering the economic recession due to the Covid-19 pandemic. The Surakarta city government explores the potential of batik, in an effort to create superior products that can boost the local and regional economy. The Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is a simplification of the previous financial accounting standards, namely the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in an effort to improve the accounting application of SAK EMKM. The purpose of this study was to analyze the effect of education level, accounting understanding, technological advances on the application of SAK EMKM accounting on Batik SMEs in Surakarta City. The research was conducted in Surakarta City with a sample of 57 batik MSME managers/entrepreneurs from 138 Batik MSME entrepreneurs in the city of Surakarta. The sampling technique used incidental sampling, the data sources were obtained from research questionnaires with a Likert scale, data analysis techniques used instrument tests (validity and reliability), classical assumption tests (normality, multicollinearity and heteroscedasticity), multiple linear regression tests and hypothesis testing. The results of the study show that the level of education, understanding of accounting, technological progress partially or simultaneously influences the application of SAK EMKM accounting on Batik MSMEs in Surakarta City.

EVALUATION OF FINANCIAL STATEMENT RECORDING IN ACCORDANCE WITH SAK ETAP AT EMPLOYEE COOPERATIVES OF THE REPUBLIC OF INDONESIA (KPRI) INSKO OFFICE OF COOPERATIVES AND SMES OF NORTH SUMATRA PROVINCE

This study attempts to determine and evaluate SAK ETAP's suitability, as well as to identify the limitations associated with the application of SAK ETAP to the recording of financial statements at KPRI INSKO. The employed research methodology is a qualitative descriptive approach. In this study, interviews and documentation were used to collect data. This study employs a comparative qualitative descriptive method for data analysis, namely: 1) collecting data on the Financial Statements of KPRI INSKO in 2020; 2) describing, observing, comparing, and analyzing the financial statements of KPRI INSKO with SAK ETAP; and 3) drawing conclusions regarding the conformity of KPRI INSKO's financial statements with SAK ETAP. The outcomes demonstrated that KPRI INSKO's financial statements were not presented in accordance with SAK ETAP. Besides, five (5) of the fourteen (14) categories do not comply with the requirements of SAK ETAP.

ANALISIS IMPLEMENTASI SAK ETAP PADA KOPERASI DI KOTA MATARAM

This study aims to analyze the application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the preparation of cooperative financial statements in Mataram City. The research approach used is a qualitative descriptive approach that compares the preparation and presentation of financial statements in cooperatives with the provisions contained in SAK ETAP. The data analysis technique was carried out by describing the data found in cooperatives and comparing them with SAK ETAP as a guide in preparing and presenting financial reports. The results showed that the Syariah Sepakat Sejahtera Cooperative and the Dharma Sari Bumi Pagutan Savings and Loan Cooperative were still in the development stage in implementing the provisions contained in SAK ETAP.

The Effect of Accounting Understanding and Sak Etap Implementation on the Quality of MSME Financial Reports in Sidoarjo Regency

The purpose of this study was to determine the effect of accounting understanding on the quality of financial statements and the effect of the implementation of SAK ETAP on the quality of financial statements. The approach used in this research is a quantitative approach. This research was carried out in all MSMEs that were sampled and who had domiciles in the Sidoarjo Regency area. Researchers will directly go to MSMEs that meet the criteria as samples in this study to distribute questionnaires and after a specified period of time, researchers will return and take questionnaires. The analysis technique uses multiple linear regression analysis and hypothesis testing. In collecting data using a questionnaire. Based on the results of the study, it was proven that accounting understanding had a positive effect on the quality of financial statements, tested using the t-test, the results of the tcount value of the accounting understanding variable (X1) were 4.854 with a significance value of 0.000 so (0.000 <0.05). Then the implementation of SAK ETAP has a positive effect on the quality of financial reports, it is known that the t-count value of the SAK ETAP implementation variable (X2) is 15.678 with a significance value of 0.000 so (0.000 <0.05).

PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN KSU GAHARU ENDE

SAK ETAP is a financial accounting standard that is used as a guideline in the preparation of reports for entities that do not have public accountability such as MSMEs and cooperatives. This study aims to find out whether KSU Gaharu Ende has applied the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) to its financial statements. The type of research in this study is qualitative research. The data collection method from this study was obtained from observations, interviews, documentation studies as well as literature studies. Based on the results of the research conducted, the results were obtained that KSU Gaharu has applied the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the preparation of its report. However, this application has not fully occurred because the financial statements made by KSU Gaharu are only in the form of balance sheets, income statements (remaining results of business), statements of changes in equity, statements of cash flows without making notes on the statements. In addition, in the financial statements of KSU Gaharu, the presentation of current assets has not been based on the order of liquidity and the purchase of equipment is recorded as costs.

Pendampingan Penerapan SIA dalam Perlakuan Akuntansi Persediaan pada PT Ngabar Mandiri Sejahtera

The objectives of this community service are 1) assistance in the application of PT Ngabar Mandiri Sejahtera's Inventory Recognition, 2) assistance in the application of inventory value measurement with the PT Ngabar Mandiri Sejahtera cost formula, 3) assistance in the application of presentation of financial statements to inventory at PT Ngabar Mandiri Sejahtera. The results of the mentoring activity regarding the application of analysis of the application of accounting information systems to the accounting treatment of inventory for employees of PT Ngabar Mandiri Sejahtera as activity participants were able to understand about 1 type of inventory, namely inventory that is ready to be resold (merchandise inventory). The inventory recognition itself is recognized when the goods arrive at the warehouse and the purchase receipt arrives at the PT. The recording of merchandise is distinguished according to the classification of the type of goods. Stock taking activities themselves are carried out at the end of each period or end of the year. Inventory valuation is only based on cost (purchase price). Meanwhile, in SAK ETAP, inventory valuation is carried out by measuring the lower of the cost and selling price less costs to complete and sell. In presenting its financial statements, its accounting inventory is disclosed in the financial statements (income statement and balance sheet).

PENERAPAN AKUNTANSI DAN KESESUAIANYA DENGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)

According to (Bank Indonesia, 2015) Business feasibility, financial aspects, marketing aspects and aspects of human resources (labor) are MSME problems that have been felt so far by the Bank. The lack of a common mindset between bank requirements that must be met by MSMEs, including the availability of financial statements and bussines plans (business development plans) is an obstacle that causes the lack of access to MSME finances. According to (Rudiantoro & Siregar, 2012) The great potential of Enterprises, Micro, Small, and Medium Enterprises (MSMEs) is often constrained by capital problems to develop businesses. If MSMEs do not innovate and develop their business, then there could be many MSME actors who cannot continue their business. For a company that will win the competition in the market segment, then it must reach the point of quality in all aspects. Of course, not only paying attention to quality products, but those that are cheaper and have better service will be the target of consumers. Most MSMEs only use personal funds (capital) in running their business and there is no separation between personal money and company money, even though to develop a business for the better requires considerable funds and separation between personal money and company money. The objectives of this study are: 1.To determine the application of SAK ETAP in the presentation of financial statements to MSMEs in Kerinci Regency.2. To find out the obstacles faced in the application of SAK ETAP to MSMEs in Kerinci Regency. This research uses a qualitative approach. (Moeloeng 2012:6) states that qualitative research is research that intends to understand the phenomenon of what the subject of the study experiences for example behavior, perception, motivation, action, etc., holistically, and by means of descriptions in the form of words and language, in a special context that is natural and by utilizing various scientific methods. Sugiyono (2010: 14) states that qualitative methods are used to obtain in-depth data, namely data that contains meaning. The outputs of this study are: 1. Publication in Scientific Journals The results of this research are expected to be published in accredited national journals that support the profession. 2. Intellectual Property Rights (Intellectual Property Rights) The results of this research are important to confirm the findings of lecturers as one of the protections of Intellectual Property Rights resulting from inventions in the general public.

Mandatory Disclosure of SAK ETAP in Mimetic and Normative Isomorphism Perspective on Real Sector Cooperatives In Indonesia

This study aims to analyze the effect of Institutional Isomorphism on mandatory disclosure with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The level of mandatory disclosures, measured by an unweighted of 88 disclosure items. The results of the study on 195 real sector cooperatives showed that the level of mandatory disclosure is 31.4%, the highest is 59.4%, and the lowest is 7.5%. Multiple regression analysis shows that information technology, audit types, and entity size, have a significant effect on Mandatory Disclosure of SAK ETAP, while industry types have an moderat significant effect. The theoretical contribution is to provide insight into the use of mimetic and normative isomorphism in explaining mandatory disclosures, while stakeholders can provide input for considering policy and decision making regarding the implementation of financial reporting based on SAK ETAP

Mandatory Disclosure of SAK ETAP in Mimetic and Normative Isomorphism Perspective on Real Sector Cooperatives In Indonesia

This study aims to analyze the effect of Institutional Isomorphism on mandatory disclosure with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The level of mandatory disclosures, measured by an unweighted of 88 disclosure items. The results of the study on 195 real sector cooperatives showed that the level of mandatory disclosure is 31.4%, the highest is 59.4%, and the lowest is 7.5%. Multiple regression analysis shows that information technology, audit types, and entity size, have a significant effect on Mandatory Disclosure of SAK ETAP, while industry types have an moderat significant effect. The theoretical contribution is to provide insight into the use of mimetic and normative isomorphism in explaining mandatory disclosures, while stakeholders can provide input for considering policy and decision making regarding the implementation of financial reporting based on SAK ETAP

Analisis penerapan SAK-ETAP pada perusahaan PT Lintas Samudra Jaya

Financial statements are the main means of communicating information to parties who need both internal and external companies, which contain the results of the accounting process that can be used as a communication tool between financial data and activities of a company and parties with an interest in data or activities of a company. In this case, the company PT Lintas Samudra Jaya as the destination entity that publishes financial reports to the public for external users is expected to be able to make financial reports that comply with the standards, namely the financial accounting standards of entities without public accountability (SAK ETAP). The purpose of this study was to determine the use of financial statements based on the financial accounting standards of entities without public accountability (SAK ETAP), as well as the obstacles faced in its implementation. This research uses qualitative research with case study method. the steps taken to obtain data and information are interviews and documentation. The results in this study indicate that the financial statements prepared by PT Lintas Samudra Jaya have not implemented financial accounting standards for entities without public accountability (SAK ETAP) in this regard due to limited knowledge and human resources.