IMPLEMENTASI PENYAJIAN LAPORAN KEUANGAN BERBASIS SAK ETAP PADA KOPERASI DI PALEMBANG

Gozali, Efva Octavina Donata and Kesuma, Nilam (2017) IMPLEMENTASI PENYAJIAN LAPORAN KEUANGAN BERBASIS SAK ETAP PADA KOPERASI DI PALEMBANG. Jurnal Manajemen dan Bisnis Sriwijaya, 15 (1). pp. 21-30. ISSN 1412-4521

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    Abstract

    This study has two main objectives; first, to investigate the implementation of SAK-ETAP based financial statements on cooperatives, second, to observe the constraints faced by cooperatives in implementing SAK-ETAP in the preparation of financial statements. The analytical technique used in this research is qualitative which is descriptive comparative, means comparing the accounting treatment applied by the cooperatives with SAK-ETAP. The results of this study indicate that SAK-ETAP has not been fully implemented in the preparation of the financial statements, from the 33 cooperatives as objects of this research, only 3 cooperatives have prepared the comprehensive financial statements. The constraints faced by cooperatives are caused by limited human resources and lack understanding of the implementation of SAK-ETAP.

    Item Type: Article
    Uncontrolled Keywords: Cooperatives Accounting, Cooperatives, SAK ETAP
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Mrs Efva Octavina Donata Gozali
    Date Deposited: 05 Feb 2018 15:52
    Last Modified: 05 Feb 2018 15:52
    URI: http://eprints.unsri.ac.id/id/eprint/7645

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