JEFMS Journal

ABSTRACT:

The purpose of this study is to analyze the implementation of the presentation of PT Aurindo Jaya Perkasa's financial statements based on the Financial Accounting Standards for Entities without Public Accountability. The type of data in this study is in the form of company profiles and financial reports consisting of income statements and balance sheets for 2016. Data collection methods used are interviews and observation methods. The data analysis method used is the descriptive qualitative analysis method.

The results obtained are: (1) The financial statements of PT Aurindo Jaya Perkasa are not following the Financial Accounting Standards for Entities without Public Accountability, because in the financial statements of PT Aurindo Jaya Perkasa, there are only profit and loss statements and balance sheets, while the complete financial statements are following accounting standards. Entity finances without public accountability include income statements, changes in equity, statements of financial position, cash flow statements and notes to financial statements. (2) Finance Division of PT. Aurobindo Jaya Perkasa still does not understand the preparation of financial reports following the Financial Accounting Standards for Entities without Public Accountability, both regarding the types of financial information and the items that must be presented in the financial statements.

KEYWORDS:

financial statements, Financial Accounting Standards for Entities without Public Accountability, accountability, income statements

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