Evaluasi Penerapan Pembuatan Laporan Keuangan PSAK 27 ke SAK Entitas Privat pada Koperasi XYZ

Yadi, Samuel Mulia (2025) Evaluasi Penerapan Pembuatan Laporan Keuangan PSAK 27 ke SAK Entitas Privat pada Koperasi XYZ. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

The implementation of Private Entity Financial Accounting Standards (SAK EP) financial reporting is more effective for all types of cooperatives. The implementation of SAK for Private Entities improves the quality, accountability, and consistency of cooperative financial reporting. SAK for Private Entities already adheres to IFRS (International Financial Reporting Standards), and its implementation became effective on January 1, 2025. Financial reports implemented using SAK for Private Entities are more effective, relevant, and easily understood by stakeholders. These reports include a statement of financial position, an income statement, a statement of changes in equity, a statement of cash flows, and notes to the financial statements. The implementation of SAK for Private Entities makes financial reports more efficient, transparent, and comparable, thus supporting economic decision-making by management, members, creditors, and other related parties.

Item Type: Thesis (Sarjana (S1))
Uncontrolled Keywords / Kata Kunci: Cooperative Financial Reports, PSAK 27, Private Entity SAK
Subjects: Akuntansi
Akuntansi > Akuntansi Keuangan
Prodi: S1 Akuntansi
Depositing User: Samuel Mulia Yadi
Date Deposited: 26 Sep 2025 08:19
Last Modified: 26 Sep 2025 08:19
URI: http://repository.stietribhakti.ac.id/id/eprint/1865

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