PENYUSUNAN LAPORAN KEUANGAN MENURUT SAK ETAP PADA USAHA DAGANG SUMBER MAKMUR

Abstract

Abstract

The aim of this study was to see the implementation of financial report based on Entity Accounting standard without public accountablity in Sumber Makmur enterprise of Musi Rawas regency. This is descriptive study through primary data and secondary data. Analyzing data technique was in the form of descriptive qualitative analysis method. The results of the study show that the income statement shows operating income of Rp 2,349,752,500.00. The change in equity report shows that the end-of-December 2020 capital capital increased to Rp. 3,324,002,500.00. The balance sheet report shows the amount of assets and liabilities of Rp 4,074,003,500.00 The cash flow statement shows the net cash flow from operating activities of Rp 33,510,930,000.00. The net cash flow from investing activities is Rp. 31,251,799.000,00, and the net cash flow from financing activities is Rp. 1,000,000,000.00. Notes to Financial Statements describe the accounting policies used, the basis for preparing financial statements and explanations of financial statements ranging from assets, liabilities, equity, sales, expenses and profits in the Sumber Makmur Tugumulyo Trading Business, Musi Rawas Regency.