PEMAHAMAN PENGURUS KOPERASI TENTANG STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP)

FAKHRUDDIN, FAHMI (2016) PEMAHAMAN PENGURUS KOPERASI TENTANG STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The development within cooperatives in Indonesia has great potential observed through the number of cooperatives that keeps increasing each year. Cooperatives have vital role within national economy matters. However, this development is constrained with the society's lack of understanding about accounting. SAK ETAP is a standard aimed to facilitate entity without public accountability. The implementation of SAK ETAP is expected to help cooperatives in decision-making to reach their objectives. This research is intended to find the comprehension of cooperative management regarding acconting standards etities without public accountability. This research uses qualitative approach. The data that are used in this research consist of primary data; that is obtained from interviews, and secondary data, that is obtained through financial statements. The object of this research is the cooperatives in Sidoarjo. The research finds that the administrators are lack of comprehension about SAK ETAP. There is only one cooperative that happens to apply SAK ETAP in its financial statements. Nevertheless, the administrators who happen to understand SAK ETAP are those who are in charge of financial statements only, while the others convey, they do not happen to know about SAK ETAP. Keywords : comprehension, cooperatives, SAK ETAP

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 09 Jan 2018 08:24
Last Modified: 09 Jan 2018 08:24
URI: http://eprints.perbanas.ac.id/id/eprint/3077

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