Tinjauan Atas Bentuk Penerapan Standar Akuntansi Keuangan Koperasi Pada KPRI-GUPER Perdagangan
| Main Author: | Ikhwani, Nurul |
|---|---|
| Other Authors: | Mulyani, Sri |
| Format: | Student Papers |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/23411 |
Daftar Isi:
- Cooperation is a business entity consisting of the persons or legal with the bases co-operation actitivities based on the principle of co-operation movement as well as the people’s economy based on the principle of kindship. In carrying out its operations, IAI has issued financial accounting standard PSAK No.27 and also SAK ETAP. Research goal is to find out whether KPRI GUPER Perdagangan has adopted financial accounting standards cooperative thorough in preparing financial statements. This research used a descriptive case study that is by describing the characteristics of the situation and the actual properties of objects. The results showed that the KPRI GUPER Perdagangan has not applied the accounting standards of financial cooperation as a whole. This is evident from the absence of cash flow statements, and reports of economic promotion.
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