ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) (STUDI KASUS PADA KOPERASI BATARI SOLO)

CAHYO, FAJAR TEGUH NUR (2015) ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) (STUDI KASUS PADA KOPERASI BATARI SOLO). Other thesis, UNIVERSITAS SEBELAS MARET.

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    Abstract

    Cooperatives in Indonesia was a business entity which is consist of the persons or legal entities based on cooperative principles and by the principles of economic cooperation of people based on family’s principles. At this moment, the problem of cooperative operation was financial reported presentation. However, this problem should be resolved by SAK ETAP as a reference in prepared the financial reports for cooperatives in a small or medium enterprises. The purposed of this research was analyze the application of SAK ETAP and to helped application of SAK ETAP for presented cooperative financial reports. The kind of this research was descriptive qualitative with a case studies and this research used data which it obtained from 2011 Cooperative Batari research object. The Conclusion from this research is a presentation of financial reports from Cooperative Batari still in simple reported and not suitable with SAK ETAP. Keywords: Cooperation, Financial Report, SAK ETAP

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HJ Public Finance
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Mohamad Ghulam Hirbatul Azis
    Date Deposited: 07 Sep 2015 11:49
    Last Modified: 07 Sep 2015 11:49
    URI: https://eprints.uns.ac.id/id/eprint/18106

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