Penerapan SAK ETAP Pada Laporan Keuangan Kelompok Pemuda Tani (KPT) Tunas Makmur Desa Klampok Kecamatan Wanasari Kabupaten Brebes
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Institusion
STIE Indonesia Banking School
Author
Hartama, Apta Widodo
Subject
HF5601 Accounting
Datestamp
2024-07-16 06:38:20
Abstract :
According to the statements from IAI, the agricultural sector of Small and Medium Enterprises (SMEs) is the most appropriate for the alleviation of poverty and developed immunity to the nation and the global financial crisis to reduce urbanization. There are many organizations and groups onion farmers both active and inactive in district of Brebes, there are 54 agricultural cooperatives are not active on the total of 58 cooperatives. The purpose of this research is to determine the understanding onion farmers in the district of Brebes on the recognition, measurement, presentation and disclosure in the financial statements and to determine the suitability of accounting standards on the financial statements of onion farmers by SAK ETAP. Law No.17 of 2012 regarding cooperatives explained that cooperatives should be able to explain the use of funds derived from capital cooperative members through financial statements. This is a qualitative study. Data is collected by doing field research and library research then analysed descriptively. Analysis by conducting interviews on the board and see the entities shoots prosperous financial statements dis ach account created to comply with the provisions SAK ETAP. Based on the analysis and discussion of the proposed formulation of the problem is that the results obtained two prosperous shoots the entities is not understand about aspects of recognition, measurement, presentation and disclosure due to lack of human resources who know the knowledge of accounting. Level of compliance with the financial statements SAK ETAP still very low as in the recognition and measurement of fixed assets and inventory, presentation and disclosure of liabilities and expenses. Keywords : SAK ETAP, SMEs, Financial Statements, Cooperatives
According to the statements from IAI, the agricultural sector of Small and Medium Enterprises (SMEs) is the most appropriate for the alleviation of poverty and developed immunity to the nation and the global financial crisis to reduce urbanization. There are many organizations and groups onion farmers both active and inactive in district of Brebes, there are 54 agricultural cooperatives are not active on the total of 58 cooperatives. The purpose of this research is to determine the understanding onion farmers in the district of Brebes on the recognition, measurement, presentation and disclosure in the financial statements and to determine the suitability of accounting standards on the financial statements of onion farmers by SAK ETAP. Law No.17 of 2012 regarding cooperatives explained that cooperatives should be able to explain the use of funds derived from capital cooperative members through financial statements. This is a qualitative study. Data is collected by doing field research and library research then analysed descriptively. Analysis by conducting interviews on the board and see the entities shoots prosperous financial statements dis ach account created to comply with the provisions SAK ETAP. Based on the analysis and discussion of the proposed formulation of the problem is that the results obtained two prosperous shoots the entities is not understand about aspects of recognition, measurement, presentation and disclosure due to lack of human resources who know the knowledge of accounting. Level of compliance with the financial statements SAK ETAP still very low as in the recognition and measurement of fixed assets and inventory, presentation and disclosure of liabilities and expenses. Keywords : SAK ETAP, SMEs, Financial Statements, Cooperatives
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