| dc.description.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). | en_US |
