PENERAPAN SAK ETAP DALAM PENYAJIAN LAPORAN KEUANGAN (Studi Kasus Hotel Sofia Juanda)

Abstract

Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAKETAP) is made by IAI and is officially effective in 2011. The standard is applied asa simple alternative that can facilitate small until the middle entities in arranging financial statements. Therefore, this research aimed to find out the implementation of SAK ETAP in the financial statements presentation of Sofia Hotel, Juanda Surabaya. Furthermore, the research method was decriptive-qualitative. The datawere both primary and secondary. The data collection technique used observation, interview, and documentation. The research result showed that the financial statements presentation of Sofia Hotel, Juanda Surabaya generally hadimplemented the policy of SAK ETAP in arranging their financial statements. However, it did not fully suit the regulation of SAK ETAP as there were no two elements in the financial statements, namely the report of equity change and cash flow. Moreover, there were other items in the financial statements that did not suit SAK ETAP.