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Oleh :
Edi Siswono. B12.2009.01399
Fakultas Ekonomi dan Bisnis
Universitas Dian Nuswantoro Semarang
ABSTRACT
The financial statements serve as a tool to analyze the financial performance that can
provide information about the financial position , performance and cash flow , so it can be
used as a basis for making economic decisions . This study aimed to SMEs Brebes Fried
Chicken that do not have the financial statements .
The purpose of this study was to determine the constraints faced by SMEs Brebes
Fried Chicken in preparing GAAP -based financial statements ETAP and to design a simple
accounting system that can assist and facilitate SME owners Brebes Fried Chicken in making
financial statements based SAK ETAP . Data were collected by means of interviews and
observations directly to the owners of SMEs Brebes Fried Chicken .
The method used is descriptive method . The study was conducted to identify the
constraints in the preparation of the financial statements and the preparation of financial
statements in accordance with SAK ETAP . This study shows that SMEs Brebes Fried
Chicken experienced problems in preparing the financial statements due to limited human
resources which has the ability in the field of accounting and the lack of time allocated for
the preparation of financial statements . The results of the preparation of financial statements
in accordance with SAK ETAP in the early period of the balance sheet amounted to Rp
5,900,000 , while at the end of both assets and liabilities , and equity is the amount of Rp
9,335,250 . Income statement on equity and liability positions generate income for the period
amounted to Rp 3,435,250 . Statement of changes in equity and statement of cash flows has
increased net cash and cash amounting to Rp 3,435,250 to Rp 4,435,250 end of the month .
Keywords : SMEs , Financial Statements , SAK ETAP .