Evaluasi Penerapan SAK-ETAP Pada Primer Koperasi Kartika Benteng Emas Palembang

ASTARI, ULLY (2016) Evaluasi Penerapan SAK-ETAP Pada Primer Koperasi Kartika Benteng Emas Palembang. Other thesis, POLITEKNIK NEGERI SRIWIJAYA.

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Abstract

The final report entitled "Evaluation of the Implementation of SAK-ETAP at Primer Koperasi Kartika Benteng Emas Palembang". The data used are the financial statements of the cooperative in 2013 until 2015, through library research, observation, and interviews directly to the treasurer of the cooperative. The financial statements of the cooperative said berstandart with SAK ETAP which includes the preparation of the Balance Sheet, Calculation Results of Operations, Statement of Changes in Equity, and Notes to Financial Statements. This evaluation aims to determine how the financial statements Primer Koperasi Kartika Benteng Emas Palembang and whether the financial statements Primer Koperasi Kartika Benteng Emas Palembang are in accordance with GAAP ETAP. The results showed that the financial statements prepared by Primer Koperasi Kartika Benteng Emas Palembang to date is limited to the report the calculation results of operations and balance sheet, in addition to the financial statements have been presented Primer KoperasiKartikaBentengEmas Palembang is still not in accordance with SAK ETAP.

Item Type: Thesis (Other)
Uncontrolled Keywords: Koperasi, Laporan Keuangan, SAK ETAP
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mrs Trisni Handayani
Date Deposited: 27 Mar 2017 07:34
Last Modified: 27 Mar 2017 07:34
URI: http://eprints.polsri.ac.id/id/eprint/3364

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