ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI PERSIMPANGAN UNDANG – UNDANG PERKOPERASIAN (Telaah kritis keterterapan ETAP dalam Pelaporan Keuangan Koperasi)
Abstract
ABSTRACT
This study aims to examine the adequacy of SAK ETAP as a cooperative financial reporting standard in Indonesia. With a literature study approach, the authors examine the ability of SAK ETAP in meeting the provisions of Law No. 25 of 1992 concerning Cooperatives, as well as comparing them to PSAK 27 concerning Cooperatives that have been revoked. This research found that to date SAK ETAP has not been able to meet the provisions of Law No. 25 of 1992 in cooperative financial reporting because it does not explicitly present members' economic promotion reports, which is very important information that must be presented to users of cooperative financial statements. This is a new finding because research on the adequacy of SAK ETAP as a cooperative financial reporting standard has never been done before. The results of this study have implications for the obligations of the IAI Standards Board to immediately adjust SAK ETAP to be able to meet the needs of users of cooperative financial reports on relevant information as a basis for making decisions.
Keywords: ETAP, Cooperatives, Financial Statements, Act 25 1992, Promotion of Members' Economy
Downloads
References
DAFTAR PUSTAKA
Arma Yuliza, Afrijal, (2016), Analisis Penerapan SAK-ETAP Pada Koperasi Di Universitas Pasir Pengaraian, Jurnal Ilmiah Cano Ekonomos Vol. 5 No. 2 Juli 2016
Dewan Standar IAI, (1998), PSAK 27 tentang Perkoperasian, Ikatan Akuntan Indonesia
Dewan Standar IAI, (2013) Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik, Ikatan Akuntan Indonesia
Kementerian Koperasi –UKM, (2012), Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 12/Per/M.KUKM/IX/2015 Tentang Pedoman Umum Akuntansi Koperasi Sektor Riil
Republik Indonesia, (1992), UU No. 25 Th 1992 tentang Perkoperasian
Ropke, Jochen, (2000) Ekonomi Koperasi, Teori dan Manajemen, Salemba Empat, 2000
Authors whose manuscript is published will approve the following provisions:
- The right to publication of all journal material published on the JEA17: Jurnal Ekonomi Akuntansi website is held by the editorial board with the author's knowledge (moral rights remain the property of the author).
- The formal legal provisions for access to digital articles of this electronic journal are subject to the terms of the Creative Commons Attribution-ShareAlike (CC BY-SA) license, which means JEA17: Jurnal Ekonomi Akuntansi reserves the right to store, modify the format, administer in the database, maintain and publish articles without requesting permission from the Author as long as it keeps the Author's name as the owner of Copyright.
- Printed and electronically published manuscripts are open access for educational, research, and library purposes. In addition to these objectives, the editorial board shall not be liable for violations of copyright law.
