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All Journal Jurnal Mahasiswa Entrepreneur
Agustina Eka Saputri
Universitas Muhammadiyah Jember
Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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EVALUASI PERUBAHAN SAK ETAP KE SAK EP TERHADAP LAPORAN KEUANGAN PADA KOPERASI BHAKTI KARYA DI PERKEBUNAN SENTOOL, KOTA JEMBER Agustina Eka Saputri; Norita Citra Yuliarti; Riyanto Setiawan Suharsono
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 11 (2022): DESEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.327 KB) | DOI: 10.36841/jme.v1i11.2486

Abstract

Cooperatives as one of the entities that use SAK ETAP are expected to know the functions and ease of use of SAK ETAP in preparing financial reports. By using descriptive qualitative, namely collecting data, analyzing data, and concluding data analysis. Collecting data by conducting interviews, documentation and observation. The financial statements in accordance with SAK ETAP consist of, profit and loss statements, balance sheets, cash flow statements, and notes to financial statements which are the basis for the evaluation and presentation of SAK ETAP financial statements. So the results of this study, where the Notes to the financial statements have not been presented by the Cooperative due to a lack of understanding on how to do it and because the reports have been adapted to the needs of those who work within the cooperative rather than compiled according to the relevant ones. ETAP SAK. And still have not implemented SAK EP.
Co-Authors Norita Citra Yuliarti, Norita Citra Riyanto Setiawan Suharsono