OPTIMALISASI PENERAPAN SAK ENTITAS PRIVAT PADA LAPORAN KEUANGAN PT XYZ

Abstract

SAK Private Entity is intended for business entities that have limited ownership and do not conduct a public offering of shares and issue financial statements for general purpose financial statements. SAK EP was ratified by DSAK IAI on June 30, 2021 which is an adoption of IFRS for SMEs 2015 and will be effective on January 1, 2025. PT XYZ is a business entity engaged in marketing services. The research methodology uses a qualitative descriptive method using secondary data analysis research in the form of PT XYZ's Financial Statements for 2023 and 2022 obtained through interviews and observations. The change in SAK EP in the presentation of PT XYZ's Financial Statements lies in the change in the title of the financial statements, the first is the change in the name of the Balance Sheet to the Statement of Financial Position and the second is the Statement of Profit and Loss and Other Comprehensive Income which was formerly known as the Income Statement. However, PT XYZ has not been fully optimal in implementing SAK EP in the presentation of its Financial Statements because it does not present Notes on Financial Statements, where these components are required in SAK EP.