标题：ANALISIS LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA KOPERASI (STUDI KASUS PADA KOPERASI KOTA MAKASSAR)
摘要：Nur Hasan Raharusun. 2017. Thesis. Financial Statement Analysis Based on Accounting Standards Without Public Accountability On Cooperatives (Case Study On Makassar Cooperative) guided by Mukhtar Sapiri and Hasanuddin Remmang. Cooperative in Indonesia is defined as a business entity consisting of people or legal entity cooperative with the base of its activities based on the principle of cooperatives as well as the people's economic movement based on the principle of kinship. Problems in cooperative operations is in terms of presentation of financial statements. However, this problem should be overcome by the existence of SAK ETAP as a reference in the presentation of financial statements for cooperatives or small and medium enterprises. This study aims to analyze the existence of SAK ETAP and help understand the application of SAK ETAP in preparing financial statements of cooperatives. Research method with Descriptive Comparative with case study design and this research use equation and difference of two or more facts and objects. From this research can be concluded that Cooperative Bptpm in presentation of financial statements is still simple and not based on SAK ETAP.
