Perancangan Sistem Akuntansi Utama Berdasarkan SAK Etap Pada Apotek Rakyat Sumber Sehat Kota Lubuklinggau

Abstract

Study  this  aim  knowing  planning  System  Primary Accounting Based on SAK ETAP at the “People's Source pharmacy  Healthy ” City of Lubuklinggau . Design  system  accountancy  the  among them  Report  Profit  Loss, Report  Change  Equity, and  Report  Position Finance . Study  this  use  method data collection in the form of  observation , interview , and documentation . Method  analysis used _  writer is qualitative data analysis . Research results  show  that  “People's Source pharmacy Healthy” city  Lubuklinggau  not yet  To do  application  Standard  Accountancy Entity  Without  Public Accountability ) as  standard  in drafting report finances and yet serve report finance in a manner full because  using single entry ie  form  report receipt and disbursement  as well as  report  circumstances  asset  course.Report finance  people's pharmacy  Source  healthy” which  has been designed  based on SAK ETAP consists  from  Report  Profit  Loss, Report  Change  Equity, and  Report  Position  Finance.By  because  it , with  exists  planning  report  finance  based on SAK ETAP at the “Rakyat Sumber  Healthy ” more  understand  in  drafting  report finance and earn  apply  report  planned finances .Writer  recommend  should  apply  Standard  Accountancy Finance  Entity  Without  Public Accountability (SAK ETAP) as  reference in  drafting  report  finance  pharmacy.Because  report   appropriate finances _ with SAK ETAP is report presented finances _ in a manner  full and got  give  information  full  to  condition finance  pharmacy and study  literature servant  in application of SAK ETAP for  increase  presentation  report  clear and easy finances _ understood in accordance with SAK ETAP.