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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Frasawi, Jusuf Habel
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PELAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA KOPERASI UNIT DESA (KUD) SEJAHTERA DI KOTA SORONG Frasawi, Jusuf Habel; Morasa, Jenny; Walandouw, Stanley Kho
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 4 (2016): JE VOL. 4 NO. 4 (2016) HAL 783 - 892
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.623 KB) | DOI: 10.35794/emba.4.4.2016.14508

Abstract

ABSTRAK: Laporan keuangan sudah merupakan media penting dalam proses pengambilan keputusan ekonomi. Laporan keuangan perusahaan lazim diterbitkan secara periodik bisa tahunan, semesteran, triwulan, bulanan, bahkan bisa harian. Laporan keuangan ini sudah menjadi kebutuhan utama pihak manajemen dan investor dalam proses pengambilan keputusannya. Untuk menganalisis penerapan antara pelaporan keuangan berdasarkan SAK ETAP dengan pelaporan keuangan Koperasi Unit Desa (KUD) SEJAHTERA di Kota Sorong. Koperasi Unit Desa (KUD) SEJAHTERA berperan dalam mendorong laju pertumbuhan ekonomi dan kesejahteraan masyarakat di Kota Sorong yang bergerak dalam bidang usaha. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif komparatif. Hasil penyajian laporan keuangan masih terdapat beberapa ketidaksesuaian dengan kaidah penyajian laporan keuangan menurut kaidah SAK ETAP. Kata Kunci (Key Words): Laporan Keuangan, SAK ETAP.
ANALISIS PENGELOLAAN DANA OTONOMI KHUSUS PADA PEMERINTAH KABUPATEN SORONG Frasawi, Jusuf Habel; Tinangon, Jantje; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.37427

Abstract

This study aims to analyze how the Special Autonomy Fund is managed in the Sorong Regency Government, as well as to analyze the obstacles and efforts in managing the Special Autonomy Fund in the Sorong Regency Government. The research method used is a qualitative research method with a case study approach. Key informants who were interviewed with specific considerations and goals. Triangulation technique is used to test the validity of data and data sources. The transcript data described from the interview results were analyzed using analytical methods consisting of providing themes / coding, conceptualizing scientific statements and interpreting them in narrative form.The results showed that the Special Autonomy Fund (DOK) management mechanism was in accordance with the applicable provisions, namely the Governor Regulation of West Papua Province No. 53 of 2018 concerning the Management and Administration of the Special Autonomy Fund in West Papua Province. However, the management of the Special Autonomy Fund in Sorong Regency still found several obstacles, namely external, bureaucratic and communication constraints. Meanwhile, efforts to overcome these obstacles are communication and bureaucratic efforts.
Co-Authors Jantje Tinangon Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Stanley Kho Walandouw