IMPLEMENTASI PENYAJIAN LAPORAN KEUANGAN BERBASIS SAK ETAP PADA KOPERASI DI PALEMBANG
| Main Authors: | Gozali, Efva Octavina Donata, Kesuma, Nilam |
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| Format: | Article PeerReviewed application/pdf |
| Terbitan: |
Program Magister Manajemen Universitas Sriwijaya
, 2017
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| Subjects: | |
| Online Access: |
http://eprints.unsri.ac.id/7645/1/5356%2D11529%2D1%2DSM.pdf http://eprints.unsri.ac.id/7645/ |
Daftar Isi:
- 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. 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. 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. The constraints faced by cooperatives are caused by limited human resources and lack understanding of the implementation of SAK-ETAP.