Analisis implementasi penyusunan laporan keuangan pada persediaan di Koperasi Druju Kabupaten Malang Periode 2021-2022

Ulwan, Ahmad Azam and Yuliati, Yuliati (2023) Analisis implementasi penyusunan laporan keuangan pada persediaan di Koperasi Druju Kabupaten Malang Periode 2021-2022. JEAM (Jurnal Ekonomi Akuntansi dan Manajemen), 22 (2). pp. 187-199. ISSN 1412-5366

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Abstract

Cooperatives are a type of enterprise that can increase a nation's
economy and lessen poverty. Equity is where the cooperative gets its
money, therefore if stock is running well, the financial reports will be
accurate. However, this is frequently overlooked, leading to issues
with accounting results in the areas of shopping, savings, and lending.
This study employs a qualitative approach and then a descriptive
method using field phenomena. The data analysis process involved
gathering data through field observations, interviewing Druju
Cooperative informants, analyzing inventory accounting, describing
the analysis, documenting field circumstances, and drawing
conclusions. The study's findings show that the Financial Accounting
Standards for Entities Without Public Accountability financial reports
are insufficient because of the employee's lack of expertise and the
accounts included in the financial statements (SAK ETAP)

Item Type:	Journal Article
Keywords:	Cooperatives; Financial Statements; Inventory
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140204 Economics of Education
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	yuliati yuliati
Date Deposited:	07 May 2024 09:52

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