ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA PDAM MINAHASA

Abstract

The financial accounting standards for entities without public accountability (SAK EATAP) are used as guidelines that can assist entities without public accountability in preparing and presenting financial statements. The purpose of this study was to analyze the suitability of the presentation of PDAM Minahasa's financial statements with SAK ETAP. The method used in the research is descriptive qualitative. The type of data used is primary data and secondary data. The research data collection was carried out by means of observation, in-depth interviews, and documentation. The results showed that the presentation of Pdam Minahasa's financial statements in general had implemented the SAK ETAP policy in preparing financial statements but was not fully in accordance with the provisions of SAK ETAP, this was evidenced by the discrepancies in the balance sheet, such as the absence of intangible assets, investment property, estimated liabilities, and Pdam Minahasa had not recorded and assessed employee benefit obligations. In the income statement, it has also not presented the account items of the share of profit or loss from investments using the equity method and tax expense account items.