"[
ABSTRAKTujuan dari penelitian ini adalah untuk menemukan perbedaan dalam
persiapan dan pembuatan laporan keuangan untuk Usaha Kecil dan Menengah
(UKM). Ini dilakukan berdasarkan dua kerangka akuntansi keuangan yang berlaku
secara umum untuk UKM, yaitu SAK ETAP dan IFRS for SMEs. Perusahaan Y
dipilih sebagai objek dalam penelitian ini karena termasuk ke Usaha Menengah yang
melakukan kegiatan menghasilkan dan menjual kerajinan tangan tradisional yang
berlokasi di Padang, Sumatera Barat, Indonesia. Melalui analisis perbandingan yang
dilakukan dalam penelitian ini, hasilnya menunjukan bahwa perbedaan dalam
persiapan dan pembuatan laporan keuaangan Perusahaan Y adalah dalam pengakuan
dan pengukuran metode yang digunakan untuk aset biologis dan beban bunga.
ABSTRACTThe purpose of this research is to examine the differences in the preparation
and making of the financial report in Small and Medium-Sized Enterprises (SMEs). It
is under two most generally accepted financial accounting frameworks for SMEs,
SAK ETAP and IFRS for SMEs. Company Y was chosen as the object of this
research as it is a Medium-Sized Enterprise which manufactures and sell traditional
handicraft located in Padang, West Sumatera, Indonesia. Through the comparative
analysis done in this research, the results have shown differences in the preparation
and making of Company Y?s financial report were both based on the recognition and
measurement method used for biological assets and interest expenses., The purpose of this research is to examine the differences in the preparation
and making of the financial report in Small and Medium-Sized Enterprises (SMEs). It
is under two most generally accepted financial accounting frameworks for SMEs,
SAK ETAP and IFRS for SMEs. Company Y was chosen as the object of this
research as it is a Medium-Sized Enterprise which manufactures and sell traditional
handicraft located in Padang, West Sumatera, Indonesia. Through the comparative
analysis done in this research, the results have shown differences in the preparation
and making of Company Y’s financial report were both based on the recognition and
measurement method used for biological assets and interest expenses.]"
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
