IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN KOPERASI PASCA PERALIHAN DARI PSAK 27 KE SAK ETAP

This study aims to determine the implementation of the cooperative financial accounting standards after the transition from PSAK27 to SAK ETAP, such as level of awareness to SAK ETAP, SAK ETAP preparedness, adherence, compliance with SAK ETAP and problems that arise transition SAK Cooperative implications. The subjects were cooperative management. In this study the samples taken were 10 cooperative with a number of 50 respondents were selected by purposive sampling method. The analytical tool used is descriptive analysis.
Based on the analysis of the results showed that the level of awareness of the SAK ETAP Student Cooperative is very low, SAK ETAP preparedness is very low, compliance is very low and the underlying problem is the difficulty of management /employee KOPMA understand about SAK ETAP, even the attention of the board of the cooperative financial accounting standards are very low.