ANALYSIS OF FINANCIAL REPORT PRESENTATION BASED ON FINANCIAL ACCOUNTING STANDARDS ENTITIES WITHOUT PUBLIC ACCOUNTABILITY IN REGIONAL DRINKING WATER COMPANY MAREN, TUAL CITY
Abstract
Financial statements are the right means to get information about the company's financial position, the performance that has been achieved by a company and changes in the financial position of a company. The ETAP SAK is an accounting standard designed specifically for small and medium-sized companies that do not have significant public accountability.
The purpose of this study is to analyze the presentation of financial statements based on SAK-ETAP at PDAM Maren Tual City. This study uses a descriptive method with a qualitative approach. The results of the study show that PDAM Maren Tual City has presented financial statements in the form of balance sheets, profit/loss statements, equity change reports, cash flow statements, and notes on financial statements. However, the balance sheet is not fully in accordance with the SAK ETAP because PDAM Maren Tual City does not include several posts or items in it. Then the profit and loss report of the Maren Regional Drinking Water Company (PDAM) Tual City does not have a profit/loss share from investments that use the equity method.
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