ANALISIS PENERAPAN PSAK NO 27 PADA PENYUSUNAN LAPORAN KEUANGAN KOPERASI SYARIAH KJKS BMT TANJUANG AUA NAN XX

RAHMATUL, HUDA (2015) ANALISIS PENERAPAN PSAK NO 27 PADA PENYUSUNAN LAPORAN KEUANGAN KOPERASI SYARIAH KJKS BMT TANJUANG AUA NAN XX. Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

The aim of this study was to know preparation of cooperation financial statements with accounting standards. These financial statements is the company's financial information records in an accounting period that is used to assess the performance of the company. In preparing the financial statements must be based on generally accepted accounting standards. Standards used in the preparation of cooperative financial statements is a Generally Accepted Accounting Principles or PSAK 27. PSAK 27 is the Generally Accepted Accounting Principles for cooperative financial statements, in which there are rules and other types of cooperation financial statements. The author makes the formulation of the problem is "Does the preparation of the cooperation financial statements KJKS BMT TANJUANG AUA NAN XX in accordance PSAK 27. This research was conducted by qualitative method through a case study on Cooperation KJKS BMT Tanjuang Aua Nan XX Aur Duri Padang with analyzing financial statements of Cooperation KJKS BMT Tanjuang Aua Nan XX and used interviews to cooperation employees The results showed that the Cooperative has implemented the standard in terms of the financial statements. But in terms of recording there is a mistake, it is evident from the imbalance between the value of assets and liabilities on the balance sheet of financial statements. The financial statements by cooperation KJKS BMT Tanjung Aua Nan XX not present full financial statements. From this conclusion, the authors suggest: (1). Applying Generally Accepted Accounting Principles, PSAK as a reference in the preparation of financial statements. (2). Cooperation KJKS BMT Tanjuang Aua Nan XX must to correct the financial statements, because the financial statements are very influential in decision making. Keywords: PSAK No. 27, Financial Statement of Cooperation, Implementation.

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