ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK DAN IMPLIKASINYA PADA LAPORAN KEUANGAN (Studi Empiris Pada PT. Raja Hati Kreunggeukuh)

Sari

ABSTRACT

The purpose of this research is to evaluate implemetation of SAK ETAP about financial statement and explain the differences between the accounting records  which is used  based SAK ETAP. The data research were collected through interview and documentation. This present study is intended to identify the contribution of the accountancy of income and expenditure on the reasonableness of the profit and loss statement of PT Raja Hati. The data analysis includes observing and collecting the data on the income and expenditure, comparing the data obtained with the theories which are described in the theoretical framework, analysis of the data on the reasonableness of the profit and loss statement, contribution of the treatment of the accountancy of income and expenditure to the reasonableness of the   profit and loss statement, and the conclusion drawing. 

Keywords: SAK ETAP, Income, Expenditure, Profit and Loss Statement