Tiara, Dhevia Nanda (2021) ANALISIS IMPLEMENTASI PSAK NO. 7 ATAS AKUNTANSI PIHAK – PIHAK BERELASI ( Studi kasus pada perusahaan manufaktur di PT. Triari Elektrindo Nusantara dan CV. Triari Guna Industries). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui analisis implementasi PSAK 07 atas akuntansi pihak-pihak berelasi di PT.Triari Elektrindo Nusantara dan CV.Triari Guna Industries Teknik pengumpulan data yang dilakukan dalam penelitian ini adalah penelitian lapangan yang dilakukan dengan observasi dan wawancara. Analisis data yang dilakukuan adalah teknik analisis deskritip kualitatif. Berdasarkan hasil analisis dan pembahasan, penulis menyimpulkan bahwa pengungkapan yang dilakukan PT.Triari Elektrindo Nusantara dan CV. Triari Guna Industries mengenai piutang pihak-pihak berelasi tidak sesuai dengan PSAK 07 yang berlaku. ABSTRACT This study aims to analysis implementation of PSAK 07 related parties accounting in PT.Triari Elektrindo Nusantara and CV.Triari Guna Industries The data collection technique used in this study is field research. Data analysis carried out is a qualitative descriptive analysis technique. Based on the results of the analysis and study, the authors conclude that the disclosure PT. Triari Elektrindo Nusantara and CV. Triari Guna Industries regarding receivables from related parties are not accordance with PSAK 07.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Piutang Berelasi, PSAK 7, Pihak Berelasi | ||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 1377 not found. | ||||||||
| Date Deposited: | 12 Jan 2021 22:43 | ||||||||
| Last Modified: | 12 Jan 2021 22:43 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/3012 |
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