{"id":"https://openalex.org/W1553339283","doi":"https://doi.org/10.35794/emba.2.3.2014.5498","title":"ANALISIS PENERAPAN SAK ETAP PADA PENYAJIAN LAPORAN KEUANGAN PT. NICHINDO MANADO SUISAN","display_name":"ANALISIS PENERAPAN SAK ETAP PADA PENYAJIAN LAPORAN KEUANGAN PT. NICHINDO MANADO SUISAN","publication_year":2014,"publication_date":"2014-08-20","ids":{"openalex":"https://openalex.org/W1553339283","doi":"https://doi.org/10.35794/emba.2.3.2014.5498","mag":"1553339283"},"language":"id","primary_location":{"id":"doi:10.35794/emba.2.3.2014.5498","doi":"https://doi.org/10.35794/emba.2.3.2014.5498","is_oa":true,"landing_page_url":"https://doi.org/10.35794/emba.2.3.2014.5498","pdf_url":"https://ejournal.unsrat.ac.id/v3/index.php/emba/article/download/5498/5025","source":{"id":"https://openalex.org/S4306517099","display_name":"JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI","issn_l":"2303-1174","issn":["2303-1174","2622-6219"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://ejournal.unsrat.ac.id/v3/index.php/emba/article/download/5498/5025","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073790637","display_name":"Ade Astalia Pratiwi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ade Astalia Pratiwi","raw_affiliation_strings":["Universitas Sam Ratulangi Manado"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sam Ratulangi Manado","institution_ids":["https://openalex.org/I55214057"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5052259175","display_name":"Jullie Jeanette Sondakh","orcid":"https://orcid.org/0000-0002-2003-107X","observed_orcids":["https://orcid.org/0000-0002-2003-107X"]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Jullie J Sondakh","raw_affiliation_strings":["Universitas Sam Ratulangi Manado"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sam Ratulangi Manado","institution_ids":["https://openalex.org/I55214057"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5108701702","display_name":"Lintje Kalangi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Lintje Kalangi","raw_affiliation_strings":["Universitas Sam Ratulangi Manado"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sam Ratulangi Manado","institution_ids":["https://openalex.org/I55214057"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I55214057"],"apc_list":null,"apc_paid":null,"fwci":1.4167,"has_fulltext":true,"cited_by_count":17,"citation_normalized_percentile":{"value":0.88113157,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"2","issue":"3","first_page":"2188","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7196999788284302,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7196999788284302,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.1525000035762787,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.08129999786615372,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sak-etap","display_name":"SAK ETAP","score":0.9549999833106995},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.6729999780654907},{"id":"https://openalex.org/keywords/financial-statement-presentation","display_name":"financial statement presentation","score":0.8399999737739563},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.6909999847412109},{"id":"https://openalex.org/keywords/equity-statement","display_name":"equity statement","score":0.4440000057220459},{"id":"https://openalex.org/keywords/cash-flow-statement","display_name":"cash flow statement","score":0.9779999852180481},{"id":"https://openalex.org/keywords/notes-to-financial-statements","display_name":"financial statement notes","score":0.7630000114440918},{"id":"https://openalex.org/keywords/accounting-policy-disclosure","display_name":"accounting policy disclosure","score":0.6349999904632568},{"id":"https://openalex.org/keywords/fish-processing-company","display_name":"fish processing business","score":0.453000009059906}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.47575992345809937},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4026294946670532},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35312405228614807},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.3520634174346924},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.11100813746452332}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.35794/emba.2.3.2014.5498","doi":"https://doi.org/10.35794/emba.2.3.2014.5498","is_oa":true,"landing_page_url":"https://doi.org/10.35794/emba.2.3.2014.5498","pdf_url":"https://ejournal.unsrat.ac.id/v3/index.php/emba/article/download/5498/5025","source":{"id":"https://openalex.org/S4306517099","display_name":"JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI","issn_l":"2303-1174","issn":["2303-1174","2622-6219"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi","raw_type":"journal-article"},{"id":"mag:1553339283","doi":null,"is_oa":false,"landing_page_url":"https://www.neliti.com/publications/2188/analisis-penerapan-sak-etap-pada-penyajian-laporan-keuangan-pt-nichindo-manado-s","pdf_url":null,"source":{"id":"https://openalex.org/S4306517099","display_name":"JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI","issn_l":"2303-1174","issn":["2303-1174","2622-6219"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi","raw_type":null}],"best_oa_location":{"id":"doi:10.35794/emba.2.3.2014.5498","doi":"https://doi.org/10.35794/emba.2.3.2014.5498","is_oa":true,"landing_page_url":"https://doi.org/10.35794/emba.2.3.2014.5498","pdf_url":"https://ejournal.unsrat.ac.id/v3/index.php/emba/article/download/5498/5025","source":{"id":"https://openalex.org/S4306517099","display_name":"JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI","issn_l":"2303-1174","issn":["2303-1174","2622-6219"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1553339283.pdf","grobid_xml":"https://content.openalex.org/works/W1553339283.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W1756346890","https://openalex.org/W2768021479","https://openalex.org/W2996507343"],"related_works":["https://openalex.org/W2887531345","https://openalex.org/W2374460468","https://openalex.org/W2566946903","https://openalex.org/W4409460378","https://openalex.org/W2800060122","https://openalex.org/W4390410343","https://openalex.org/W4390489191","https://openalex.org/W2971589321","https://openalex.org/W3106311946","https://openalex.org/W4412990421"],"abstract_inverted_index":{"Laporan":[0,136],"keuangan":[1,21,102,158,182],"merupakan":[2,109],"suatu":[3],"bentuk":[4],"pertanggungjawaban":[5],"pengelolaan":[6,116],"perusahaan":[7,145,178,188],"oleh":[8,37],"manajemen":[9],"kepada":[10],"pihak":[11],"eksternal":[12],"maupun":[13],"internal.":[14],"Melihat":[15],"pentingnya":[16],"dari":[17],"segi":[18],"kegunaan,":[19],"laporan":[20,62,101,148,151,157,181,195],"harus":[22],"disusun":[23],"berdasarkan":[24,133],"standar":[25],"yang":[26,35,43,55,80,112,122,169],"berlaku":[27,44],"agar":[28,177],"dapat":[29],"diinterpretasikan":[30],"dengan":[31,74],"konsep":[32],"dan":[33,117,135,141,154,184],"pemahaman":[34],"sama":[36],"para":[38,48],"penggunanya.":[39],"Standar":[40,64],"Akuntansi":[41],"Keuangan":[42,66],"umum":[45],"cukup":[46],"menyulitkan":[47],"pelaku":[49],"Usaha":[50],"Mikro":[51],"Kecil":[52],"Menengah":[53],"(UMKM)":[54],"hanya":[56],"berpengetahuan":[57],"akuntansi":[58,187],"minim":[59],"dalam":[60,86,124,163,172,189],"menyusun":[61,179],"keuangan.":[63],"Akuntasi":[65],"Entitas":[67],"Tanpa":[68],"Akuntabilitas":[69],"Publik":[70],"(SAK":[71],"ETAP)":[72],"hadir":[73],"tujuan":[75],"untuk":[76,94],"mengakomodir":[77],"kebutuhan":[78],"entitas":[79],"tidak":[81,170],"memiliki":[82],"akuntabilitas":[83],"publik":[84],"signifikan":[85],"penyelenggaraan":[87],"usahanya":[88],"seperti":[89],"UMKM.":[90],"Penelitian":[91,174],"ini":[92,126,175],"bertujuan":[93],"menganalisis":[95],"penerapan":[96],"SAK":[97],"ETAP":[98],"pada":[99,167],"penyajian":[100,164],"PT.":[103,107],"Nichindo":[104,108],"Manado":[105],"Suisan.":[106],"usaha":[110],"menengah":[111],"bergerak":[113],"di":[114],"bidang":[115],"ekspor":[118],"ikan":[119],"kayu.":[120],"Metode":[121],"digunakan":[123],"penelitian":[125,132],"adalah":[127],"analisis":[128],"deskriptif":[129],"komparatif.":[130],"Hasil":[131],"Neraca":[134,168],"Laba":[137],"Rugi":[138],"tahun":[139],"2011":[140],"2012,":[142],"menunjukan":[143],"bahwa":[144],"belum":[146],"menyajikan":[147],"perubahan":[149],"ekuitas,":[150],"arus":[152],"kas,":[153],"catatan":[155],"atas":[156],"(CALK)":[159],"serta":[160],"terjadi":[161],"inkonsistensi":[162],"beberapa":[165],"pos":[166],"diungkapkan":[171],"CALK.":[173,190],"menyarankan":[176],"komponen":[180],"lainnya":[183],"mengungkapkan":[185],"kebijakan":[186],"Kata":[191],"kunci:":[192],"sak":[193],"etap,":[194],"keuangan,":[196]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2016,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}