ANALISIS PEMAHAMAN PELAKU KOPERASI TERHADAP STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK( STUDI PADA KOPERASI DI KOTA SURABAYA)

SETYORINI, DWI AYU (2012) ANALISIS PEMAHAMAN PELAKU KOPERASI TERHADAP STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK( STUDI PADA KOPERASI DI KOTA SURABAYA). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study was to determine how the members of the cooperative nature of the understanding of financial accounting standards entities without public accountability based on the experience of education, employment and training. Respondents were used in this study is the manager and head of cooperation. Respondents in this study the amount of forty-eight respondents. Data collection techniques used survey method with questionnaire given to the respondents directly. Based on these data it can be concluded that the respondent understands SAK ETAP with a very high level of understanding is the respondents who had the rank of manager or chairman and treasurer of the cooperative that the male sex has a turnover of more than three hundred million per year in the business of credit unions by the number of employees 5-19 people are educated stratum 1 with accounting majors and have been trained and have been doing accounting using excel program even though most of the respondents had to choose IFRSs. It can be concluded that the higher education respondents managerial abilities will be better than it would be expanding their horizons and the more information can be obtained and can be used in decision-making when the level of business complexity and competition becomes more intense. With a very high level of understanding of the respondents have Keywords: Financial Accounting Standards Entities Without Public Accountability (SAK ETAP), Education, Work Experience and Training.

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: 20 Jul 2018 04:27
Last Modified: 20 Jul 2018 04:27
URI: http://eprints.perbanas.ac.id/id/eprint/3401

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