?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+IMPLEMENTASI+STANDAR+AKUNTANSI+KEUANGAN%0D%0AENTITAS+TANPA+AKUNTABILITAS+PUBLIK+PADA+KOPERASI%0D%0A(Studi+Kasus+Pada+Koperasi+di+Bandarlampung)&rft.creator=VIONA+YELITASARI+%2C+1111031117&rft.subject=HB+Economic+Theory&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+kesesuaian+implementasi+Laporan%0D%0AKeuangan+koperasi+di+Bandarlampung+dengan+SAK+ETAP+(Edisi+2009).%0D%0APenelitian+ini+dilakukan+pada+Koperasi+Dharma+Yukti%2C+Koperasi+Pilar+Utama%2C%0D%0AKoperasi+Simpan+Pinjam+Tri+Satya+Dharma%2C+Koperasi+Wanita+%E2%80%9CIndoman+Marga%E2%80%9D%2C%0D%0AKoperasi+Simpan+Pinjam+Pedagang+Kecil%2C+Koperasi+Simpan+Pinjam+Cipta+Karya%2C%0D%0APrimer+Koperasi+Wredatama+(Primkoptama)%2C+Koperasi+Ragom+Sepakat+dan%0D%0AKoperasi+Lampung+Lestari+Pertiwi.%0D%0AData+dikumpulkan+menggunakan+metode+dokumentasi+dan+kuisioner+dengan%0D%0Amodel+disclosure+qualtity.+Setelah+data+terkumpul+maka+dilakukan+analisis%0D%0Adeskriptif+yang+diawali+dengan+komparasi+antara+laporan+keuangan+sampel+dan%0D%0ASAK+ETAP+(edisi+2009).%0D%0ABerdasarkan+hasil+analisis+yang+dilakukan+menunjukkan+bahwa+dari+kesembilan%0D%0Akoperasi+yang+dijadikan+sample%2C+hanya+koperasi+pilar+utama+yang+telah%0D%0Amenerapkan+pelaporan+keuangan+sesuai+dengan+SAK+ETAP.+Delapan+koperasi%0D%0Alainnya+tidak+menyantumkan+Laporan+Perubahan+Ekuitas%2C+Laporan+Arus+Kas+dan%0D%0ACatatan+Atas+Laporan+Keuangan.%0D%0AKata+kunci+%3A+Akuntansi%2C+SAK+ETAP%2C+implementasi+laporan+keuangan%2C+koperasi.%0D%0A%0D%0Aabstract%0D%0AThis+study+aimed+to+analyze+the+suitability+of+the+implementation+of+the+Financial%0D%0AStatements+of+cooperatives+in+Bandarlampung+with+Financial+Accounting+Standard%0D%0AEquity+Without+Public+Accountability+(2009+edition).+This+research+was+conducted+at%0D%0Athe+koperasi+Dharma+Yukti%2C+koperasi+Pilar+utama%2C+koperasi+simpan+pinjam+Tri+Satya%0D%0ADharma%2C+koperasi+wanita+Indoman+marga%2C+koperasi+simpan+pinjam+pedagang+kecil%2C%0D%0Akoperasi+simpan+pinjam+Cipta+Karya%2C+primer+koperasi+wredatama+(Primkoptama)%2C%0D%0Akoperasi+Ragom+sepakat+and+koperasi+lampung+lestari+pertiwi.%0D%0AData+were+collected+using+a+questionnaire+with+the+model+documentation+and%0D%0Adisclosure+qualtity.+After+the+data+collected+then+conducted+a+descriptive+analysis+that%0D%0Abegins+with+a+comparison+between+the+financial+statements+samples+and+SAK+ETAP%0D%0A(2009+edition).%0D%0AAccording+to+analysis%2C+it+showed+that+of+the+nine+sampled+cooperatives%2C+only+koperasi%0D%0Apilar+utama+has+implemented+financial+reporting+in+accordance+with+the+SAK+ETAP.%0D%0AThe+eight+other+cooperatives+does+not+omit+Statement+of+Owner+Equity%2C+Cash+Flow%0D%0AStatement+and+Notes+to+Financial+Statements.%0D%0AKeywords%3A+accounting%2CSAK+ETAP%2C+the+implementation+of+the+financial+statements%2C+the%0D%0Acooperative.%0D%0A&rft.publisher=UNIVERSITAS+LAMPUNG&rft.date=2016-05-17&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22371%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22371%2F19%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22371%2F20%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++VIONA+YELITASARI+%2C+1111031117++(2016)+ANALISIS+IMPLEMENTASI+STANDAR+AKUNTANSI+KEUANGAN+ENTITAS+TANPA+AKUNTABILITAS+PUBLIK+PADA+KOPERASI+(Studi+Kasus+Pada+Koperasi+di+Bandarlampung).++UNIVERSITAS+LAMPUNG%2C+FAKULTAS+EKONOMI+DAN+BISNIS+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F22371%2F