Implementasi Penyajian Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di kota Palembang
| Main Authors: | Gozali, Efva Octavina Donata; Universitas Sriwijaya, Kesuma, Nilam; Universitas Sriwijaya |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Program Studi Magister Manajemen FE Unsri
, 2017
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| Online Access: |
http://ejournal.unsri.ac.id/index.php/jmbs/article/view/5356 |
Daftar Isi:
- Tujuan penelitian – 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. Desain/Metodologi/Pendekatan – 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. Temuan – 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. Keterbatasan penelitian – Tuliskan secara singkat apa yang menjadi keterbatasan pada penelitian ini, ini yang dapat menjadi pintu masuk penelitian berikutnya. Originality/value – The constraints faced by cooperatives are caused by limited human resources and lack understanding of the implementation of SAK-ETAP.