PENERAPAN AKUNTANSI PERKOPERASIAN BERDASARKAN SAK-ETAP (Studi Kasus pada Koperasi Rimau Sawit Sejahtera di Kabupaten Banyuasin, Sumatera Selatan)
Daftar Isi:
- This research was conducted in 2018. This study aims to know how the application of accounting conducted by Cooperative Rimau Sawit Sejahtera. Method of research that used in this study is triangulation method. Technique of collecting data from this research is by conducting interview, documentation and bibliography. The results of this study indicate that Rimau Sawit Sejahtera Cooperation has not applied SAK ETAP yet correctly in the preparation of its financial statements, because the manager of Rimau Sawit Sejahtera Cooperative does not understand yet how the financial statements should be implemented by cooperatives in accordance with SAK ETAP. Rimau Sawit Sejahtera Cooperative only compiled three types of financial statements, namely: Balance Sheet, Income Statement and Explanation of Balance Sheet Posts. The Rimau Sawit Sejahtera Cooperative has not presented the financial statement of change equity, cash flow and CALK