TINGKAT IMPLEMENTASI dan PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT)
This study aims to see the level of SAK ETAP implementation in oil palm plantation cooperatives in West Sumatra and Jambi. The oil palm plantation cooperative was chosen, because the existence of this cooperative contributed greatly to the national palm oil exports, more than 20 million Indonesians...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2019-10-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Subjects: | |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/2221 |
| _version_ | 1797669302779772928 |
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| author | Nova Novita Puspita Puspita |
| author_facet | Nova Novita Puspita Puspita |
| author_sort | Nova Novita |
| collection | DOAJ |
| description | This study aims to see the level of SAK ETAP implementation in oil palm plantation cooperatives in West Sumatra and Jambi. The oil palm plantation cooperative was chosen, because the existence of this cooperative contributed greatly to the national palm oil exports, more than 20 million Indonesians rely on this sector, but very few studies have made palm oil cooperatives the object of research. The results show that the level of SAK ETAP implementation in oil palm plantation cooperatives is generally very good, in other words has implemented a large part of SAK ETAP. The results also show that all respondents agree about the implementation and benefits received by the cooperative with the application of SAK ETAP. The average difference test results indicate that there is no difference in the application of ETAP SAK to the manager and supervisor of oil palm plantation cooperatives in West Sumatera and Jambi. The result of difference test of average perception shows the difference of perception to SAK ETAP on the manager and supervisor of oil palm plantation cooperative in West Sumatera and Jambi. |
| first_indexed | 2024-03-11T20:42:16Z |
| format | Article |
| id | doaj.art-4c7ece4d14a84ebcbe8692649df3ba18 |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-11T20:42:16Z |
| publishDate | 2019-10-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-4c7ece4d14a84ebcbe8692649df3ba182023-10-02T01:07:56ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712019-10-0110210511510.33508/jako.v10i2.22211764TINGKAT IMPLEMENTASI dan PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT)Nova Novita0Puspita Puspita1STIE Indonesia Banking SchoolSTIE Indonesia Banking SchoolThis study aims to see the level of SAK ETAP implementation in oil palm plantation cooperatives in West Sumatra and Jambi. The oil palm plantation cooperative was chosen, because the existence of this cooperative contributed greatly to the national palm oil exports, more than 20 million Indonesians rely on this sector, but very few studies have made palm oil cooperatives the object of research. The results show that the level of SAK ETAP implementation in oil palm plantation cooperatives is generally very good, in other words has implemented a large part of SAK ETAP. The results also show that all respondents agree about the implementation and benefits received by the cooperative with the application of SAK ETAP. The average difference test results indicate that there is no difference in the application of ETAP SAK to the manager and supervisor of oil palm plantation cooperatives in West Sumatera and Jambi. The result of difference test of average perception shows the difference of perception to SAK ETAP on the manager and supervisor of oil palm plantation cooperative in West Sumatera and Jambi.http://journal.wima.ac.id/index.php/JAKO/article/view/2221sak etapsmall and medium enter-prisespalm oi, smallholdercoopera-tion |
| spellingShingle | Nova Novita Puspita Puspita TINGKAT IMPLEMENTASI dan PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT) Jurnal Akuntansi Kontemporer sak etap small and medium enter-prises palm oi , smallholder coopera-tion |
| title | TINGKAT IMPLEMENTASI dan PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT) |
| title_full | TINGKAT IMPLEMENTASI dan PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT) |
| title_fullStr | TINGKAT IMPLEMENTASI dan PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT) |
| title_full_unstemmed | TINGKAT IMPLEMENTASI dan PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT) |
| title_short | TINGKAT IMPLEMENTASI dan PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT) |
| title_sort | tingkat implementasi dan persepsi terhadap sak etap studi pada koperasi perkebunan sawit |
| topic | sak etap small and medium enter-prises palm oi , smallholder coopera-tion |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/2221 |
| work_keys_str_mv | AT novanovita tingkatimplementasidanpersepsiterhadapsaketapstudipadakoperasiperkebunansawit AT puspitapuspita tingkatimplementasidanpersepsiterhadapsaketapstudipadakoperasiperkebunansawit |