?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=EVALUASI+PENERAPAN+STANDAR+AKUNTANSI+KEUANGAN+ENTITAS+TANPA+AKUNTABILITAS+PUBLIK+(SAK+ETAP)%0D%0APADA+KOPERASI+PEGAWAI+REPUBLIK+INDONESIA+BETIK+GAWI%0D%0ADAN+KOPERASI+TIGA+SEHAT&rft.creator=SRI+HANDAYANI%2C+0641031164&rft.subject=HB+Economic+Theory&rft.description=Pembangunan+koperasi+sebagai+badan+usaha+yang+diharapkan+menjadi+tolak+ukur+perekonomian+Indonesia+yang+memiliki+beberapa+macam+kendala+dalam+pengelolaan+keuangan.+SAK+ETAP+banyak+membantu+pengelolaan+keuangan+koperasi%2C+dimana+tujuan+penelitian+ini+untuk+mengevaluasi+penerapan+SAK+ETAP+yang+dilakukan+oleh+koperasi.+Data+yang+digunakan+dalam+penelitian+ini+yaitu+terdiri+dari+data+primer+dan+sekunder+yang+berupa+hasil+wawancara+dengan+narasumber+koperasi+dan+dari+laporan+keuangan+Koperasi+Pegawai+Republik+Indonesia+Betik+Gawi+dan+Koperasi+Tiga+Sehat.%0D%0APenelitian+dilakukan+pada+Koperasi+Pegawai+Republik+Indonesia+Betik+Gawi+dan+Koperasi+Tiga+Sehat%2C+dimana+koperasi+mencatat+laporan+keuangannya+sebagian+belum+sesuai+dengan+SAK+ETAP+sehingga+perlu+dilakukannya+pengenalan+dan+sosialisasi+SAK+ETAP+kepada+pengurus+dan+anggota+Koperasi+Pegawai+Republik+Indonesia+Betik+Gawi+dan+Koperasi+Tiga+Sehat.+%0D%0ABerdasarkan+evaluasi+yang+dilakukan+pencatatan+laporan+keuangan+di+Koperasi+Pegawai+Republik+Indonesia+Betik+Gawi+dan+Koperasi+Tiga+Sehat+tidak+melampirkan+promosi+ekonomi+anggota%2C+tidak+menyajikan+perkiraan+beban-beban+perkoperasian+dan+tidak+memisahkan+akun-akun+dalam+laporan+keuangan+yang+berkaitan+dengan+anggota+dan+yang+bukan+anggota.%0D%0A%0D%0AKata+Kunci+%3A+Akuntansi+Koperasi%2C+SAK+ETAP+dan+Laporan+Keuangan%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0ADevelopment+of+cooperative+as+a+busines+entity+that+is+expected+to+be+a+milestone+in+Indonesia+economy+has+some+constraints+in+terms+of+financial+management.+SAK+ETAP+a+little+more+cooperative+financial+management.+The+where+purpose+of+this+study+was+to+evaluate+the+application+of+SAK+ETAP+conducted+by+cooperative.+Date+used+in+this+study+consists+of+primary+data+and+secondary+data.+The+primary+data+of+the+results+of+interviews+with+sources+cooperative+and+financial+statement+Cooperative+Employees+Republic+Indonesia+Betik+Gawi+and+Cooperative+Tiga+Sehat.%0D%0AResearch+conducted+on+Cooperative+Employees+Republic+Indonesia+Betik+Gawi+and+Cooperative+Tiga+Sehat.+Every+where+cooperative+has+made+a+simple+accounting+mutilations+but+not+in+accordance+with+SAK+ETAP+so+it+needs+to+be+management+and+member+Cooperative+Employees+Republic+Indonesia+Betik+Gawi+and+Cooperative+Tiga+Sehat.+%0D%0ABase+on+the+evaluation+has+made+a+financial+statement+Cooperative+Employees+Republic+Indonesia+Betik+Gawi+and+Cooperative+Tiga+Sehat+not+been+implemented%2C+such+as+there+is+no+report+of+promotion+of+economic+member%2C+no+an+estimate+of+expenses+cooperatives+and+does+not+separate+accounts+in+financial+statements+relating+to+member+and+non+members.%0D%0A%0D%0AKeywords+%3A+Accounting+of++Cooperatives%2C+SAK+ETAP+and+Financial+Statement&rft.publisher=UNIVERSITAS+LAMPUNG&rft.date=2017-12-22&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29970%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29970%2F3%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29970%2F2%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++SRI+HANDAYANI%2C+0641031164++(2017)+EVALUASI+PENERAPAN+STANDAR+AKUNTANSI+KEUANGAN+ENTITAS+TANPA+AKUNTABILITAS+PUBLIK+(SAK+ETAP)+PADA+KOPERASI+PEGAWAI+REPUBLIK+INDONESIA+BETIK+GAWI+DAN+KOPERASI+TIGA+SEHAT.++UNIVERSITAS+LAMPUNG%2C+FAKULTAS+EKONOMI+DAN+BISNIS.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F29970%2F