Analysis of the Presentation of Financial Statements Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at the Bakar Rica Restaurant

Dhea Nur Anisa Ramba; Jenny Morasa; Lady Diana Latjandu

doi:10.55927/ajabm.v4i1.64

Authors

Dhea Nur Anisa Ramba Universitas Sam Ratulangi
Jenny Morasa Universitas Sam Ratulangi
Lady Diana Latjandu Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/ajabm.v4i1.64

Keywords:

Recording, Measurement, Presentation, Financial Statements

Abstract

This study aims to analyze the presentation of financial statements at Bakar Rica Restaurant based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This research uses a qualitative descriptive approach, with data obtained through interviews, observation, and documentation at Bakar Rica Restaurant. This study examined the recording method, recognition, measurement, and presentation of financial statements, including cash flow, the statement of changes in equity, the income statement, the statement of financial position, and the notes to the financial statements. The results showed that although Bakar Rica Restaurant has prepared financial statements, but the presentation is not fully in accordance with SAK ETAP. This can be seen from the incomplete statement of changes in capital, cash flow statement and notes to the financial statements, which indicates the incompleteness of the financial information presented. This study recommends that Bakar Rica Restaurant improve the preparation of financial statements in accordance with the standards set out in SAK ETAP to improve the quality of financial information.

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