Review on Compilation of Financial Statement Based on SAK ETAP (Financial Accounting Standard for Small and Medium Entities) at PT. RIZKY SAPUTRA in Periode September 2014

Abstract

The research has been done in PT. Rizki Saputra in Bandung, Indonesia. The purpose of the research is to the preparation of financial statement based on SAK ETAP (Financial Accounting Standard for Small and Medium Entities) at PT. Rizky Saputra period September 2014 applicable for UMKM (Small and Medium Entities) in Indonesia. The method used is descriptive research, which aims to provide a clear picture of the state of the company, which acquired the data, collected and analyze and compared with the theories and the existing litelature on the litelature review in order to obtain a conclucion. Based on the results of the research, preparation of financial statements at PT. Rizki Saputra has been conducted by the author in accordance with SAK ETAP (Financial Accounting Standard for Small and Medium Entities) applicable in Indonesia. From this research, the researcher compose financial statement same with the rule of SAK ETAP (Financial Accounting Standard for Small and Medium Entities).

Keywords : Compilation Financial Statement, SAK-ETAP