<![CDATA[This study aims to see the level of SAK ETAP implementation in oil palm plantation cooperatives in West Sumatra and Jambi. The oil palm plantation cooperative was chosen, because the existence of this cooperative contributed greatly to the national palm oil exports, more than 20 million Indonesians rely on this sector, but very few studies have made palm oil cooperatives the object of research. The results show that the level of SAK ETAP implementation in oil palm plantation cooperatives is generally very good, in other words has implemented a large part of SAK ETAP. The results also show that all respondents agree about the implementation and benefits received by the cooperative with the application of SAK ETAP. The average difference test results indicate that there is no difference in the application of ETAP SAK to the manager and supervisor of oil palm plantation cooperatives in West Sumatera and Jambi. The result of difference test of average perception shows the difference of perception to SAK ETAP on the manager and supervisor of oil palm plantation cooperative in West Sumatera and Jambi.]]>
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