Penerapan PSAK 1 Tentang Penyajian Laporan Keuangan pada PT. Perkebunan Nusantara IV

Abstract

Financial statements are records of financial information of a company for a specific period used to depict the company's performance and financial condition. PSAK 1 is an accounting standard used as a guideline by accountants in the preparation and presentation of financial reporting in Indonesia. This practice aims to examine the application of PSAK 1 on Financial Statement Presentation at PT. Perkebunan Nusantara IV. The research methodology used in this study is descriptive qualitative, which describes the theory found in PSAK No. 1 on financial statement presentation in relation to the financial statements presented by PT. Perkebunan Nusantara IV. The results of this practice indicate that the financial statements of PT. Perkebunan Nusantara IV for the years 2020 and 2021 comply with PSAK 1, as evidenced by the five financial components: Statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Equity, Statement of Cash Flows, and Notes to the Financial Statements (NFIS).