ISFAHANI, RIZKA (2015) ANALISIS PEMAHAMAN PERISTIWA SETELAH AKHIR PERIODE PELAPORAN MENURUT SAK ETAP (Studi Komparatif PT Sriwijaya Palm Oil dan PT Cipta Lestari Sawit). Other thesis, POLITEKNIK NEGERI SRIWIJAYA.
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Text (BAB I PENDAHULUAN)
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Text (BAB II TINJAUAN PUSTAKA)
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Text (BAB III GAMBARAN UMUM PERUSAHAAN)
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Text (BAB IV PEMBAHASAN)
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Text (BAB V SIMPULAN DAN SARAN)
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Text (DAFTAR PUSTAKA)
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Abstract
ABSTRACT Analysis of Understanding Events after the End of Reporting Period According to Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik on PT Sriwijaya Palm Oil and PT Cipta Lestari Sawit Rizka Isfahani, 2015(xiv+56Pages) Rizkaisfahani@yahoo.com Events after the end of the reporting period was an event that occurred after the end of the reporting period up to the completion date of the financial statements. There are events after the end of the reporting period that require adjustments, do not require adjustment, and does not require adjustments generally require disclosures. In this study, the authors used the object a company engaged in the plantation, those are PT Sriwijaya Palm Oil and PT Cipta Sawit Lestari. It's because the plantation’s company has a high level of risk in its operations, such as crop failure, theft of crops, forest fires, land disputes and others. The purpose of writing this final report is to determine whether the PT Sriwijaya Palm Oil Sawit Lestari and PT Cipta already understand the accounting policy for events after the end of the reporting period in accordance with Financial Accounting Standards Entities Without Public Accountability. The data from the questionnaire and the results of interviews the author to the company. Results of the analysis of understanding the events after the end of the reporting period according to SAK ETAP that is equal to 84.61% understanding of the accounting policy of Events after the Reporting Period End according to the Financial Accounting Standards Entities Without Public Accountability has been well understood by PT Sriwijaya Palm Oil and amounted to 92.30% are well understood also by PT Citra Sawit Lestari. It can be seen from the points of the results of the questionnaire regarding the understanding of the events after the end of the reporting period according to SAK ETAP.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | SAK ETAP, BAB 27 on SAK ETAP,Events after the end of the reporting period, Events After The Date of Neraca |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mrs Trisni Handayani |
| Date Deposited: | 15 Feb 2016 06:41 |
| Last Modified: | 15 Feb 2016 06:41 |
| URI: | http://eprints.polsri.ac.id/id/eprint/2663 |
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