ABSTRAK

Aris Erica Wijaya, Strata One Program Accounting Study Program of the Malang Malang Institute of Technology and Business, Accounting for Fixed Asset Accounting Based on Sak Etap & Its Impact on the Presentation of Financial Statements at Putri Sejahtera Women's Cooperative, Dau District, Malang Regency, 2017-2018. Supervisor: Syaiful Bahri S.E, MSA, AKt, ACPA., CRA., MOS
This study aims to determine how the accounting treatment of fixed assets & their impact on the presentation of financial statements in the Women's Prosperous Cooperative, Malang. The method used in this research is descriptive method. Location of the study was conducted on Jl. Raya dieng above no. 25 RT 05 RW 04 Lo’andeng, kalisongo, Kec. Dau, Malang. The research data used were obtained from the cooperative accountability report in 2017-2018 (primary data). The steps taken to obtain data and information is to go directly to the cooperative and documentation.
The results in this study indicate that the Putri Putri Sejahtera Cooperative has not yet implemented financial reports based on SAK ETAP. In the treatment of fixed assets owned by women's welfare women's cooperatives are not fully recognized so that the recording of financial statements is less reasonable.

Keywords: Fixed Assets, financial accounting standards for entities without public accountability (SAK ETAP).

L007360

001.4 WIJ a

Skripsi Akuntansi

Tersedia namun tidak untuk dipinjamkan - No Loan

• Analisis perlakuan akutansi aset tetap berdasarkan sak etap & dampaknya terhadap penyajian laporan keuangan pada koperasi wanita putri sejahtera kecamatan dau kabupaten malang tahun 2017-2018
  ARIS ERICA WIJAYA 16102201 AKUNTASI