PENGARUH PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI BERBASIS SAK ETAP DI KABUPATEN MAJALENGKA

Ihda Amatiddiniyyah, - (2022) PENGARUH PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI BERBASIS SAK ETAP DI KABUPATEN MAJALENGKA. S1 thesis, Universitas Pendidikan Indonesia.

[img] Text
S_PEA_1803777_Title.pdf

Download (853kB)
[img] Text
S_PEA_1803777_Chapter1.pdf

Download (462kB)
[img] Text
S_PEA_1803777_Chapter2.pdf
Restricted to Staf Perpustakaan

Download (614kB)
[img] Text
S_PEA_1803777_Chapter3.pdf

Download (835kB)
[img] Text
S_PEA_1803777_Chapter4.pdf
Restricted to Staf Perpustakaan

Download (763kB)
[img] Text
S_PEA_1803777_Chapter5.pdf

Download (289kB)
[img] Text
S_PEA_1803777_Appendix.pdf
Restricted to Staf Perpustakaan

Download (2MB)
Official URL: http://repository.upi.edu

Abstract

Laporan keuangan koperasi merupakan bentuk pertanggungjawaban koperasi terhadap anggota koperasi itu sendiri maupun pihak luar. Namun, laporan keuangan koperasi yang dihasilkan belum dapat menggambarkan keuangan koperasi secara utuh karena masih banyak koperasi yang membuat laporan keuangan tidak sesuai dengan SAK ETAP. Penelitian ini bertujuan untuk mengetahui gambaran pemahaman akuntansi, kualitas laporan keuangan koperasi berbasis SAK ETAP dan pengaruh pemahaman akuntansi terhadap kualitas laporan keuangan koperasi berbasis SAK ETAP di Kabupaten Majalengka. Metode yang digunakan adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan sampling total dengan jumlah 50 pengurus koperasi bagian keuangan. Instrumen penelitian menngunakan kuesioner. Teknik analisis data menggunakan model regresi linier sederhana. Hasil penelitian ini adalah pemahaman akuntansi dan kualitas laporan keuangan koperasi berbasis SAK ETAP di Kabupaten Majalengka sudah baik. Pemahaman akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan koperasi berbasis SAK ETAP. Maka pengurus koperasi bagian keuangan di Kabupaten Majalengka perlu mengikuti pelatihan akuntansi yang maksimal khususnya dalam menganalisis jurnal penyesuian. Sehingga akan meningkatkan kemampuannya dalam memahami akuntansi. Cooperative financial statements are a form of cooperative accountability to members of the cooperative itself and to external parties. However, the cooperative's financial statements produced have not been able to fully describe the cooperative's finances because there are still many cooperatives that make financial statements that are not in accordance with SAK ETAP. This study aims to determine the description of accounting understanding, the quality of cooperative financial statements based on SAK ETAP and the effect of accounting understanding on the quality of financial statements of cooperatives based on SAK ETAP in Majalengka Regency. The method used is descriptive and verification method with a quantitative approach. The sampling technique used was total sampling with a total of 50 members of the financial department of the cooperative. The research instrument uses a questionnaire. The data analysis technique used a simple linear regression model. The results of this study are the understanding of accounting and the quality of the financial statements of cooperatives based on SAK ETAP in Majalengka Regency is good. Accounting understanding has a positive and significant effect on the quality of cooperative financial reports based on SAK ETAP. So the management of the cooperative in the financial department in Majalengka Regency needs to take maximum accounting training, especially in analyzing adjusting journals. This will improve their ability to understand accounting.

Item Type: Thesis (S1)
Uncontrolled Keywords: Accounting Understanding, Quality of Cooperative Financial Statements Based on SAK ETAP
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Ihda Amatiddiniyyah
Date Deposited: 02 Jun 2022 04:45
Last Modified: 02 Jun 2022 04:45
URI: http://repository.upi.edu/id/eprint/72687

Actions (login required)

View Item View Item