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All Journal Jurnal Dinamika Akuntansi JURNAL PENDIDIKAN TAMBUSAI GANEC SWARA JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Pendidikan dan Konseling jurnal ilmiah hospitality Indo-MathEdu Intellectuals Journal Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Ilmiah Ilmu Manajemen (JUIIM) SENTRI: Jurnal Riset Ilmiah SWARNA Gemilang: Jurnal Manajemen dan Akuntansi Media Bina Ilmiah DEVOTE: Jurnal Pengabdian Masyarakat Global ADJES (Ahmad Dahlan Journal of English Studies) SWARNA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Khidmatan
Syarifah Massuki Fitri
Sekolah Tinggi Ilmu Ekonomi 45 Mataram, Indonesia
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Journal : ganec swara

 1 
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN KOPERASI SERBA USAHA ”AKEN MITRA SEJATI” CAKRANEGARA UTAMI, LUH; FITRI, SYARIFAH MASSUKI; SAPUTRA, ZULFIKRI SATRIAWAN
GANEC SWARA Vol 17, No 4 (2023): Desember 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i4.624

Abstract

Cooperatives as economic entities make financial reports as a means of accountability to members and cooperative management. Cooperative financial reporting is regulated in the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). Considering that the need to prepare and present financial reports guided by SAK ETAP greatly influences the continuity of cooperative businesses, therefore this research aims to analyze the extent of implementation of SAK ETAP in the preparation and presentation of financial reports of KSU "Aken Mitra Sejati" Cakranegara. The research approach is descriptive qualitative which compares the preparation and presentation of financial reports in cooperatives with the provisions contained in SAK ETAP. Data analysis was carried out by describing the data found in the cooperative and then comparing it with SAK ETAP. The research results show that the Aken Mitra Sejati Cakranegara Multi-Purpose Cooperative has not fully implemented the preparation of financial reports in accordance with SAK ETAP
Co-Authors Afriandi, Muhamad Argi Aini, Baiq Quratul Ali Djamhuri Anak Agung Widiani Dewi Anisaputri, Eka Anwar, Muazin Asri Oktiani Baiq Quratul Aini Dina Yuliartika Elfi, Elfi Elok Aulia Rizqi Maligan Elok Aulia Rizqi Maligan Faezal Faezal Faezal Faezal Faezal Faezal, Faezal Fahat Abdul Gani Gani, Fahat Abdul Gunawan Gunawan Hasnah, Indah Nurul Hendra Eka Putra Heni Pujiastuti Herry Syafhariawan Hery Syafhariawan I GUSTI AGUNG DIDIT EKA PERMADI I Gusti Ayu Oka Netrawati I Gusti Putu Bagus Suastina I Gusti Putu Bagus Suastina I Wayaan Nuada I wayan Nuada IGN Damara Ningrat IGPB Suastina Ilham Khalid Intan Rizqina Lalu Elan Ahadinata Ludigdo, Unti LUH UTAMI Mahmudah, Rifa’atul Mawaddah, Nur Aulia Mega Fatimah Rosana Mega Tri Purna Muazin Anwar Muhama Asrul Oktarizal Muhammad Faezal Muhammad Syukri Muhammad Syukri Muhammad Syukri Netrawati, I Gusti Ayu Oka Ni Wayan Nadia Sari Nuada, I Wayan Nurlailah Nurlailah Nurlailah Nurlailah, Nurlailah Oktiani, Asri Pahmi, Saepul PERMADI, I GUSTI AGUNG DIDIT EKA Raden Mohamad Herdian Bhakti Rizqina, Intan Saepul Pahmi SAPUTRA, ZULFIKRI SATRIAWAN sari, Ni Wayan Nadia Shanianingrat Shanianingrat Shanianingrat, Shanianingrat Sri Ayu Febrianti Sri Maryanti Sri Maryanti Suandi Suandi Suandi Suandi Suandi Suandi Suharti Suharti Suswati Hendriani Suyono Suyono Syafhariawan, Hery Syukri Syukri Unti Ludigdo Utami, Luh Vindha Efrin Widiya Pratiwi Widya Pratiwi Widya Pratiwi Yuliartika, Dina Yuspiadi Yuspiadi Yuspiadi, Yuspiadi Yusrin Helmi Zulfiqri Satriawan