Analisis Perlakuan Akuntansi Utang Usaha Berdasarkan SAK EP pada PT Karya Machindo Industries Kabupaten Bekasi
DOI:
https://doi.org/10.69714/hx8p7x55Keywords:
Trade Payables, SAK EP, Recognition, Measurement, Presentation, DisclosureAbstract
Trade payables are short-term liabilities arising from credit purchases of goods or services, so their accounting treatment must comply with accounting standards to avoid misstatement in financial statements. This study assesses the conformity of the accounting treatment of trade payables with the Financial Accounting Standards for Private Entities (SAK EP) at PT Karya Machindo Industries, Bekasi Regency, a manufacturer that has experienced delays in paying its suppliers. A descriptive qualitative method following the Miles and Huberman model was used, based on observation, interviews with purchasing, finance, and accounting staff, and documentation of the 2025 trade payables list. The results show that the recognition, measurement, and presentation of trade payables conform to SAK EP, whereas disclosure does not, because the company has not prepared Notes to Financial Statements (CALK). This non-conformity appears to stem from a financial reporting orientation focused on tax compliance. The company is advised to prepare CALK covering accounting policies, balances by supplier, maturity, and payment-delay risk, and to improve its cash-flow management.
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