Evaluasi Penyajian Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) (Studi Kasus Pada BMT Amanah Sultra Cabang Kendari)

Abstract

The purpose of this study was to know whether the presentation of the BMT Amanah Southeast Sulawesi Branch Kendari financial statement was in accordance with SAK ETAP. This study was used quantitative and qualitative data, the source of the data are used secondary data and primary data. Data collection methods of this study are used interview and documentation methods using qualitative descriptive analysis.The results of this study showed that BMT Amanah presents only financial reports in the form of a balance sheet and income statement. Whereas the full financial statements are based on SAK ETAP, which consist of the balance sheet, the income statement, the statement of changes in equity, the cash flow reports and the notes to the financial statements. But the posts of the financial statement was presented clearly and in accordance with the SAK ETAP classification. The only anomaly caused by BMT Amanah has never experienced underpayments or overpayments of taxes. The weakness of the Amanah BMT itself in the process of preparing financial statements caused the lack of understanding of financial accounting standards (SAK), lack of training in preparing financial statements and lack of understanding of accounting.Based on the results of this study concluded that the presentation of the BMT Amanah Southeast Sulawesi Branch Kendari financial statement was not fully in accordance with SAK ETAP. This because there was no liability of tax account in BMT Amanah Southeast Sulawesi financial statements. caused the tax was paid by BMT Amanah Southeast Sulawesi was only a corporate income tax of 1% from gross profit. Furthermore, BMT Amanah had never experienced over or underpaid taxes, so liability taxes had never been acclaimed.