Pemahaman Dan Penerapan Sak-Etap Terhadap Aset Tetap Pada Ukm Perseorangan Di Surabaya
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Mizorah, Hawa
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2019-11-07 01:37:17
Abstract :
There are many UKM that can not make good financial statements and in accordance with existing guidelines that is SAK ETAP. This study examines the fundamental principles of the understanding and application of SAK - ETAP to the recognition, measurement, depreciation, impairment, termination, and release, as well as the disclosure of fixed assets for each individual UKM in Surabaya. Interview, observation, and documentation is a tool used for data collection and eleven respondents were included in this study. It was found that the eleven respondent had made financial statements, but not standard SAK ETAP, because they do not understand even have never heard the term associated SAK ETAP. There is no treatment of fixed assets in its business, as well as costs arising from fixed assets though such costs may increase the future economic life of a fixed asset. Treatment costs appear still recognized as an expense in the income statement are referred to as Revenue Expenditure. This is not in accordance with the theory, the theory says that the costs incurred should be recognized as such in the Capital Expenditure . Key Words: UKM, financial statements, SAK ETAP, Fixed Assets
There are many UKM that can not make good financial statements and in accordance with existing guidelines that is SAK ETAP. This study examines the fundamental principles of the understanding and application of SAK - ETAP to the recognition, measurement, depreciation, impairment, termination, and release, as well as the disclosure of fixed assets for each individual UKM in Surabaya. Interview, observation, and documentation is a tool used for data collection and eleven respondents were included in this study. It was found that the eleven respondent had made financial statements, but not standard SAK ETAP, because they do not understand even have never heard the term associated SAK ETAP. There is no treatment of fixed assets in its business, as well as costs arising from fixed assets though such costs may increase the future economic life of a fixed asset. Treatment costs appear still recognized as an expense in the income statement are referred to as Revenue Expenditure. This is not in accordance with the theory, the theory says that the costs incurred should be recognized as such in the Capital Expenditure . Key Words: UKM, financial statements, SAK ETAP, Fixed Assets
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