Penyusunan Laporan Laba Rugi Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (sak Etap) Pada Bank Sampah Berkah Curup Kabupaten Rejang Lebong
Year: 2022
Type: article
Abstract: This study aims to determine how the preparation of an income statement based on SAK ETAP at the Berkah Curup Waste Bank, Rejang Lebong Regency. This research method is descriptive quantitative and qualitative. Sources of data are primary data and secondary data. Data collection techniques are interviews, observations, documentation and drawing conclusions using qualitative analysis techniques.The results showed: at the recording, summarizing and reporting stages carried out by the Berkah Waste Bank it did not include the profit or loss from investments using the equity method and temporary tax expense to make an Income Statement in accordance with SAK ETAP must include income, expenses, profit share or loss on investments using the equity method, tax expense and net profit or loss.
Source: Jurnal Multidisiplin Raflesia
Authors: Deviana, Meri, Niarti, Upi, Meriana
Institution: Politeknik Raflesia
Language: Indonesian
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220154443