PENERAPAN AKUNTANSI PERKOPERASIAN BERDASARKAN SAK-ETAP (Studi Kasus pada Koperasi Rimau Sawit Sejahtera di Kabupaten Banyuasin, Sumatera Selatan)

RAMADANI, AYU DINA and Subeki, Ahmad and Aryanto, Aryanto (2018) PENERAPAN AKUNTANSI PERKOPERASIAN BERDASARKAN SAK-ETAP (Studi Kasus pada Koperasi Rimau Sawit Sejahtera di Kabupaten Banyuasin, Sumatera Selatan). Undergraduate thesis, Sriwijaya University.

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Abstract

This research was conducted in 2018. This study aims to know how the application of accounting conducted by Cooperative Rimau Sawit Sejahtera. Method of research that used in this study is triangulation method. Technique of collecting data from this research is by conducting interview, documentation and bibliography. The results of this study indicate that Rimau Sawit Sejahtera Cooperation has not applied SAK ETAP yet correctly in the preparation of its financial statements, because the manager of Rimau Sawit Sejahtera Cooperative does not understand yet how the financial statements should be implemented by cooperatives in accordance with SAK ETAP. Rimau Sawit Sejahtera Cooperative only compiled three types of financial statements, namely: Balance Sheet, Income Statement and Explanation of Balance Sheet Posts. The Rimau Sawit Sejahtera Cooperative has not presented the financial statement of change equity, cash flow and CALK

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial reporting, Cooperative, SAK-ETAP
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD2951-3575 Cooperation. Cooperative societies H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	17 Sep 2019 09:07
Last Modified:	17 Sep 2019 09:07
URI:	http://repository.unsri.ac.id/id/eprint/7929

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