Penerapan SAK-ETAP pada Penyisihan Piutang Usaha di Perusahaan Daerah Air Minum Kabupaten

Sleman
Tahun 2014
SEPTIAN DWI I, Ihda Arifin Faiz, S.E., M.Sc.
Universitas Gadjah Mada, 2015 | Diunduh dari http://etd.repository.ugm.ac.id/

DAFTAR ISI

HALAMAN JUDUL .......................................................................................... i

HALAMAN PERSETUJUAN ........................................................................... ii

PERNYATAAN KEASLIAN TUGAS AKHIR ................................................ iii

KATA PENGANTAR ....................................................................................... iv

DAFTAR ISI ...................................................................................................... vi

DAFTAR ISTILAH ........................................................................................... viii

DAFTAR TABEL .............................................................................................. ix

DAFTAR GAMBAR ......................................................................................... x

ABSTRAK ......................................................................................................... xi

BAB I. PENDAHULUAN ................................................................................. 1

1.1 Latar Belakang ................................................................................. 1

1.2 Rumusan Masalah ............................................................................ 5

1.3 Tujuan Penulisan .............................................................................. 5

1.4 Kerangka Penulisan .......................................................................... 5

BAB II. GAMBARAN UMUM PENULISAN ................................................. 8

2.1 Kondisi Umum ................................................................................. 8

2.2 Tinjauan Pustaka .............................................................................. 11

2.3 Metodologi ....................................................................................... 18

BAB III. ANALISIS DAN PEMBAHASAN .................................................... 21

3.1 Analisis Pengelolaan Piutang Usaha di PDAM Sleman .................. 21

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 Penerapan SAK-ETAP pada Penyisihan Piutang Usaha di Perusahaan Daerah Air Minum Kabupaten
Sleman
Tahun 2014
SEPTIAN DWI I, Ihda Arifin Faiz, S.E., M.Sc.
Universitas Gadjah Mada, 2015 | Diunduh dari http://etd.repository.ugm.ac.id/

3.2 Penyisihan Piutang Usaha PDAM Sleman Tahun 2014 Berdasarkan

SAK-ETAP ...................................................................................... 26

BAB IV. KESIMPULAN DAN SARAN .......................................................... 42

4.1 Kesimpulan ....................................................................................... 42

4.2 Saran ................................................................................................. 43

DAFTAR PUSTAKA ........................................................................................ 44

LAMPIRAN ....................................................................................................... 45

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