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Efektivitas Penyajian Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Primer Koperasi Kartika Kuwera Sriwijaya di Palembang
Standard is used in preparation financial statement of cooperative is SAK ETAP, that is new standard replace PSAK no. 27. Purpose of research is for analizying effectiveness financial statement of kartika kuwera sriwijaya's primary cooperativein palembang based on standard financial accounting entities without public accountability (SAK ETAP). Analize method is used in research is analize method descriptive of qualitative, so analizying financial statement of cooperative from recognizance side, measurement side, and disclosure side of financial information. Result of analize is done by literati then we can take conclusion that people kartika sriwijaya’s primary cooperative isn’t do application yet SAK ETAP fully as standard in preparation financial statement.
Keywords : SAK ETAP, Financial Statement, Cooperative.
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