PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA PERKOPERASIAN DALAM PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) BIMA MOJOKERTO
| Main Author: | Tegas, Albyzeo |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/39754/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/39754/2/BAB%20I.pdf http://eprints.umm.ac.id/39754/3/BAB%20II.pdf http://eprints.umm.ac.id/39754/4/BAB%20III.pdf http://eprints.umm.ac.id/39754/5/BAB%20IV.pdf http://eprints.umm.ac.id/39754/6/BAB%20V.pdf http://eprints.umm.ac.id/39754/ |
Daftar Isi:
- The purpose of this study is 1) To find out the financial accounting standards applied in the KPRI Bima 2) to analyze the application of accounting standards for entities without public accountability (SAK-ETAP) in presenting financial statements to KPRI BIMA. This type of research is a case study and the type of data used in this study is quantitative data. The data analysis step used in this study is 1) Inventorying financial reports that have been presented by the Indonesian Republican Employee Cooperative (KPRI) Bima and 2) Analyzing the application of SAK-ETAP in the presentation of the financial statements of the Indonesian Republican Employees (KPRI) Cooperative. Based on the discussion and results of the study, the following conclusions are obtained: 1) Financial accounting standards applied at the KPRI Bima Employee Cooperative in the preparation of financial reports adjusted to the guidance obtained from the Mojokerto Republic of Indonesia Cooperative Center (PKPRI) and the Cooperative Office and Mojokerto MSME. 2) The results of the analysis of the application of accounting standards for entities without public accountability (SAK-ETAP) in the presentation of financial statements at KPRI BIMA indicate that cooperatives have not implemented the Entity Financial Accounting Standards without Public Accountability (SAK-ETAP), it can be seen that KPRI Bima is not presents cash flow statements, changes in equity reports and does not make notes on financial statements. The results of the analysis also indicate a change in financial statements after the adoption of SAK-ETAP, this occurs because of the existence of accrued tax obligations.