Perbedaan SAK Umum, SAK ETAP, dan

SAK EMKM
Dosen :

Anggota :
Anita Sari (2010313320031)
Argita Ginatasari (2010313320009)
Aryla Adhirajasa (2010313210055)
Aabirin (2010313110018)
 Poin – poin Perbedaan
Tujuan Laporan
01
02 Keuangan
Entitas Pengguna
Komponen Laporan
03
04 Keuangan
Persediaan
05 Aset Tetap
06 Properti Investasi
07 Aset tak Berwujud
Investasi di Instrumen
08
Utang
 Tujuan Laporan
SAK KeuanganSAK SAK
Umum ETAP EMKM
Menyajikan informasi yang Menyajikan informasi yang Menyediakan informasi posisi
bermanfaat bagi sebagian bermanfaat bagi sebagian keuangan dan kinerja keuangan
besar pengguna untuk besar pengguna untuk bagi sejumlah besar pengguna
pengambilan keputusan pengambilan keputusan (Contoh Investor dan Kreditor)
ekonomi suatu perusahaan. ekonomi suatu perusahaan. dalam pengambilan keputusan
ekonomi suatu entitas.
 ENTITAS
SAK
Umum
PENGGUNA
SAK
EMKM
Perusahaan yang sudah Entitas Mikro, Kecil, dan Menengah. Menurut UU no. 20 tahun
memiliki akuntabilitas publik 2008 kekayaan bersih dari :
yang signifikan dan sudah i.  Mikro <= Rp.50.000.000
listed di bursa efek Indonesia. ii.  Kecil <= Rp.500.000.000
SAK
iii.  Menegah <= Rp.10.000.000.000
ETAP S iz e A k u n t a b ilit a s P u b lik B u k a n P u b lik
Perusahaan yang tidak memiliki
B e sar SA K U m um S A K E T A P ( M in im a l)
akuntabilitas publik yang signifikan
dan bertujuan untuk mengeluarkan M enengah SA K U m um S A K E M K M ( M in im a l)

laporan keuangan untuk pengguna K e c il SA K U m um S A K E M K M (M in im a l)

eksternal. M ik r o SA K U m um S A K E M K M (M in im a l)
 Komponen Laporan
SAK KeuanganSAK SAK
Umum I.
ETAP
Neraca : Sama seperti laporan posisi
EMKM
i. Laporan Posisi Keuangan I. Laporan Posisi Keuangan
keuangan di SAK Umum, kecuali
ii. Laporan Laba Rugi dan informasi yang disajikan dalam II. Laporan Laba Rugi
neraca, yang menghilangkan pos:
iii. Penghasilan Komprehensif 1. Aset keuangan III. Catatan atas Laporan
2. Properti investasi yang diukur pada nilai wajar
lain. (ED PSAK 1)
Keuangan
3. Aset biolojik yang diukur pada biaya perolehan
dan nilai wajar (ED PSAK 1)
iv. Laporan Perubahan Ekuitas 4. Kewajiban berbunga jangka panjang Laporan Keuangan SAK EMKM
5. Aset dan kewajiban pajak tangguhan
v. Laporan Arus Kas 6. Kepentingan nonpengendalian
adalah laporan keuangan yang
vi. Catatan Atas Laporan II. Laporan Laba Rugi paling minimal untuk dimiliki
Keuangan III. Laporan Perubahan Ekuitas suatu entitas.
IV. Laporan Arus Kas
V. Catatan atas Laporan Keuangan
 PERSEDI
SAK AAN
SAK SAK
I.
Umum
Pengakuan & Pengukuran I. ETAP
Pengakuan & Pengukuran I. EMKM
Pengakuan & Pengukuran Awal :
awal : Menggunakan metode Awal : Sama seperti SAK Entitas mengakui persediaan ketika
LCNRV dimana Umum menggunakan metode diperoleh, sebesar biaya
membandingkan Acquisition LCNRV dimana perolehannya. Biaya perolehan
Cost dengan Net Realizable membandingkan Acquisition mencakup seluruh biaya pembelian,
Value dari persediaan Cost dengan Net Realizable biaya konversi, dan biaya lainnya
tersebut. Dipilih mana yang Value dari persediaan untuk membawa persediaan ke
paling rendah dari kedua hal tersebut. Dipilih mana yang kondisi dan lokasi siap digunakan.
tersebut. paling rendah dari kedua hal
tersebut. II. Pengukuran Selanjutnya : Entitas
II. Pengukuran Selanjutnya : melakukan perhitungan selanjutnya
Menggunakan 2 metode yang II. Pengukuran Selanjutnya : menggunakan 2 metode yang diakui
diperbolehkan di Indonesia Sama juga seperti SAK Umum di Indonesia yaitu First In First Out
yaitu metode First in First Out perhitungan menggunakan 2 (FIFO) dan Weighted Average.
(FIFO) dan metode Weighted metode yaitu First In First Out
Average. (FIFO) dan metode Weighted
Average.
 Study Objectives

Venus Mercury Mars

1. Aset keuangan
2. Properti investasi yang diukur pada nilai wajar
(ED PSAK 1) Mercury is the closest planet Despite being red, Mars is a
3. Aset biolojik yang diukur pada biaya perolehan
dan nilai wajar (ED PSAK 1) to the Sun and the smallest of cold place. The planet is full
4. Kewajiban berbunga jangka panjang
5. Aset dan kewajiban pajak tangguhan them all of iron oxide dust
6. Kepentingan nonpengendalian
 Literature Review

“The closest planet to the Sun and “Venus has a beautiful name and is
the smallest one in the Solar the second planet from the Sun. It’s
System” terribly hot”
—Lisa Jane —Angelina Jones
 Schedule
Task Jan Feb Mar Apr May
01

02

03

04

05

06
 02
Methodolog
y
You could enter a subtitle here if
you need it
 Methodology

Research Analysis
Saturn is a gas giant
and has rings
01 02 It’s a gas giant and the
biggest planet

Data study Comparison

It’s the closest planet to
the Sun
03 04 Venus is the second
planet from the Sun
 Teacher Profile in Remote Education

Training
scope
Teaching Mercury is the closest Teaching skills
methods planet to the Sun and the
Venus has a beautiful name smallest of them all
Despite being red, Mars is a
and is the second planet cold place full of iron oxide
from the Sun dust
 Teaching Functions and Tasks

Academic Pedagogical
Mercury is the closest planet Venus has a beautiful name,
to the Sun but it’s hot

Technological Motivational
Despite being red, Mars is a Saturn is the ringed one and a
cold place gas giant
A PICTURE IS
WORTH A
THOUSAND
WORDS
AWESOME
WORDS
 Multifunctional Model
Rol Functions Students Training

Adviser 1 Academic 20-25 Disciplinary

Adviser 2 Pedagogical 20-25 Education Distance

Adviser 3 Technological 20-25 ICT

 Bifunctional Model
Number of
Rol Functions Type of training
students

Discipline, Distance
Adviser Academic and pedagogical 20-25
Education and ICT

Technological, motivational, Distance Education and

Tutor 40-55
organizational and administrative ICT
 Task Analysis

Programming 15,0% 15,0% Students

5,0% Age

Assigned 45,0% 15,0% Language

5,0% Platform

To modify this graph, click on it, follow the link, change the data and paste the new graph here
 Validation of Tutoring Models
Advisor information Data of the courses Tasks by role
Mercury is the closest planet Venus has a beautiful name, Despite being red, Mars is a
to the Sun but it’s hot cold place

Administrative tasks Motivational tasks Organizational tasks

It’s the biggest planet in the Saturn is the ringed one and a Neptune is the farthest planet
Solar System gas giant from the Sun
 You Can Use a Table
Value Value

● The third from the Sun ● 110 ● 029

Mercury &
Earth ● It harbors life ● 100 ● 200
Mars
● It’s where we live on ● 333 ● 080

● It has several rings ● 018 ● 003

Saturn
● It’s a gas giant ● 382 ● 033
 Online Teaching
5
0

4
0 Mars
3 Mars is the fourth planet from the Sun
0 and the second-smallest planet in the
2 Solar System, being only larger than
0
Mercury.
1
0

0
Society Health Language Technology Computing

To modify this graph, click on it, follow the link, change the data and paste the new graph here
 Greater Use of Distance Education
20%
35%
Canada Russia
Planet Venus has a It’s a gas giant and the
beautiful name biggest planet

10%

15%
20%
Austral
Chile
South ia
Despite being red, Mars It’s composed of
is a cold place Africa hydrogen and helium
It’s the closest planet to
the Sun
 A Timeline Always Works Well

1895 1989
Distance learning was Internet becomes a
first invented household name
1982 2006
Computer assisted 3,5 million students
learning center using E-learning
 19.7 M
Students enrolled in courses at degree-granting
postsecondary institutions in 2017
 3,2M
(19,5%)
Students took at least one but not
all of their courses online

2,2M 274,211
(13,3%)
Students enrolled in exclusively
(9,1%)
Students took more than half of
distance education their courses online
 Course Start-development Tasks

01 02
Mars
Despite being red,
it’s a very cold
place 04
Venus Mercury
It’s the second Mercury is the
planet from the closest planet to

03
Sun the Sun
It’s the biggest
planet in the Solar
Jupiter System
 Our Team

John Doe
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the screen with a picture of
this person
Helena Patterson
You can replace the star on
the screen with a picture of
this person
Anton Smith
You can replace the star on
the screen with a picture of
this person
 Conclusions

1 It’s terribly hot—even hotter than Mercury

—and its atmosphere is extremely poisonous

The closest planet to the Sun and the

2 smallest one in the Solar System—it’s only a
bit larger than the Moon
Bibliographical References

● AUTHOR (YEAR). Title of the publication. Publisher

● AUTHOR (YEAR). Title of the publication. Publisher
● AUTHOR (YEAR). Title of the publication. Publisher
● AUTHOR (YEAR). Title of the publication. Publisher
● AUTHOR (YEAR). Title of the publication. Publisher
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