PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK ETAP (Standar Akuntansi Keuangan Entintas Tanpa Akuntabilitas Publik) PADA KUD “SUMBER MAKMUR” NGANTANG KAB. MALANG
| Main Author: | RUSADY, NURKHOLIS BAGUS |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14702/ |
Daftar Isi:
- The research purpose is to describe the arrangement of financial report in SAK ETAP (Entity Financial Accounting without Public Accountability Standard) basis in KUD (Village Cooperation Business Unit) Sumber Makmur of Ngantang sub-district Malang District Research type used is descriptive. Analytic tool used to identify confession (asset, obligation, equity, income and load) measurement (asset, obligation, equity, income, and load), revealing (asset, obligation, equity, income and load) and financial report serving. Analytical result shows KUD (Village Cooperation Business Unit) Sumber Makmur of Ngantang sub-district Malang District hasn’t fulfilled financial report according to SAK ETAP (Entity Financial Accounting without Public Accountability Standard). KUD didn’t arrange report according to financial report and cash flow, so it doesn’t give information about certain financial report and accounting policy used in KUD (Village Cooperation Business Unit) Sumber Makmur of Ngantang sub-district Malang District. Balance report by KUD is incomplete since it doesnÂ’t state HPP in detail on overall financial report. This HPP is located in each unit in KUD (Village Cooperation Business Unit) Sumber Makmur of Ngantang sub-district Malang District.