Lestari, Dewi (2022) Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Sak Etap) Pada Koperasi Simpan Pinjam Sorek Maju Bersama Kecamatan Pangkalan Kuras Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.
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Abstract
The purpose of this study is to reveal how the application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) carried out by the Sorek Maju Bersama Savings and Loans Cooperative in Pangkalan Kuras District, Pelalawan Regency. This research is a qualitative descriptive study. In this study using primary data and secondary data with data collection techniques in the form of interviews and documentation. The results of this study indicate that the Sorek Maju Bersama Savings and Loans Cooperative in Pangkalan Kuras District, Pelalawan Regency does not comply with SAK ETAP in preparing its financial statements, because the accounting cycle has not been fully implemented by the cooperative, incomplete financial statements, and improper balance sheet presentation.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | cooperatives, financial statements, SAK ETAP. | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Budi Santoso S.E | ||||||
| Date Deposited: | 13 Dec 2022 10:08 | ||||||
| Last Modified: | 13 Dec 2022 10:08 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/18290 |
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