PENERAPAN STANDAR AKUNTANSI KEUANGAN KOPERASI PASCA PENCABUTAN PSAK 27 TENTANG AKUNTANSI KOPERASI(STUDI KASUS PADA KOPERASI PEGAWAI REPUBLIK INDONESIA KABUPATEN PEMALANG)

Abstract

The Revocation of PSAK 27 about cooperative accounting by Ikatan Akuntans Indonesia (IAI), have brought an impact on financial statements cooperative presentation of movement. Lack of causing cooperative socialization of government took steps that is not uniform in drafting cooperative financial report. The aim of this research is beginning to provide input government and movement cooperative relating to financial reporting standards implementation cooperative after the revocation PSAK 27.
This research using a qualitative approach to a case study model. Data resources in this research are 6 (six) Koperasi Pegawai Republik Indonesia (KPI) considered a great KPRI viewed from business volume and the profit and loss at the end of 2012. The data analysis technic in this research using model developed by miles and huberman, including: data collection, data reduction, data display and withdrawal conclusion.
The result of this research is to find evidence that all KPRI used as a source of data still apply PSAK 27 as reference in the cooperative financial statement. There are three factors affecting the implementation of standards in the cooperative financial reporting, KPRI in Pemalang, namely:1) Using of the cooperative accounting software, 2) Trainning about cooperative accounting from the government, 3). Socialization related government regulation of financial reporting standards cooperative. KPRI in Pemalang declare ready to apply SAK ETAP as a reference drafting the financial reporting cooperative, after the revocation PSAK 27, as long as of government regulation that regulates it.