Improving Accounting Competencies Based on SAK ETAP for Inkopad Cooperative Employees through Training

R. Rosiyana Dewi; Abubakar Arif; Risa Nurmala Dewi; Hanny Aprilia; Amelia Lestari Putri

doi:10.32815/jpm.v5i1.1957

Authors

R. Rosiyana Dewi Universitas Trisakti
Abubakar Arif Universitas Trisakti
Risa Nurmala Dewi Universitas Trisakti
Hanny Aprilia Universitas Trisakti
Amelia Lestari Putri Universitas Trisakti

DOI:

https://doi.org/10.32815/jpm.v5i1.1957

Keywords:

Community Service Program, ETAP-based Accounting Competency, Training Approach

Abstract

Purpose: The purpose of this community service program (PKM) is to enhance the accounting competency of employees at the Inkopad cooperative. This is achieved by addressing the gap in their understanding and application of financial accounting standards, specifically the Entity Without Public Accountability (ETAP).

Method: This PKM activity employs a training approach to improve the accounting competency of Inkopad cooperative employees. The training spans over three days and utilizes counseling and case resolution methods to provide a comprehensive understanding of ETAP-based accounting.

Practical Applications: This PKM serves a dual purpose. Firstly, it assists cooperative employees in preparing financial reports in accordance with ETAP financial accounting standards. This enables stakeholders to make strategic decisions based on accurate financial information. Secondly, it serves as a practical application of Tridharma PT, an academic activity that allows lecturers and students to apply and share their theoretical knowledge with the community. The outcomes of this PKM will also be utilized in campus learning, thereby bridging the gap between theory and practice.

Conclusion: The results of this PKM indicate that through the three-day training using counseling and case resolution methods, participants were able to significantly improve their accounting competency based on SAK ETAP. This suggests that such training programs can be effective tools for enhancing accounting competency in cooperative employees.

References

Ayem, Sri; Nugroho, M Mustiko (2020) Pengaruh Pemahaman Akuntansi Koperasi Berdasarkan Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik, Tingkat Kompetensi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada Koperasi Pegawai Republik Indonesia (Studi Kasus Pada Koperasi Pegawai Republik Indonesia Kabupaten Purworejo), PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Pengaruh Pemahaman Akuntansi

Hayati, Neneng; Yulianto, Erwin (2017) Efektivitas Pelatihan Dalam Meningkatkan Kompetensi Sumber Daya Manusia, Journal Civics and Social Studies Jurnal Administrative Reform, Vol. 5, No. 4, Desember 2017 (200-212)

Hartomo, Nurul Khastelia ; Luturlean, Bachruddin Saleh (2020), Pengaruh Pelatihan Terhadap Kinerja Karyawan Kantor Pusat PT. Pos Indonesia (Persero) Bandung , JIMEA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Vol. 4 No. 1, 2020

Ikatan Akuntan Indonesia (IAI), 2013, Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik.

Listiana, Indah; Murniati , Ktut; Mutolib , Abdul; Yanfika , Helvi (2021)Pelayanan & Manfaat Koperasi Serta Pengaruhnya Terhadap Partisipasi Anggota (Studi Kasus Pada Koperasi Jurai Siwo Ragem Kota Metro, Jurnal Ekonomi Pertanian dan Agribisnis (JEPA) ISSN: 2614-4670 (p), ISSN: 2598-8174 (e) Volume 5, Nomor 1 (2021): 168-179

Tengko, Gabriela Masi; Joyce M, Sarinah;. Rafael, Nawa Paul (2022) Pengaruh Pemahaman Sak Etap Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Koperasi Humantechjurnal Ilmiah Multi Disiplin Indonesiavol2no 1november2022e-Issn : 2809-1612, P-Issn : 2809-1620

Thayf, Hendragunawan S.; Supartiningsih ; Syamsuddin M. Mukhtasar (2022) Koperasi Sebagai Harapan Perekonomian Masa Depan, Coopetition : Jurnal Ilmiah Manajemen, Vol XIII No 1, Maret 2022

Rasti (2020), https://mnews.co.id/read/fokus/peran-potensi-koperasi-dalam-pemulihan-ekonomi-di-era-new-normal/

Yuliastuti, Ida Ayu Nyoman; Putri, Ida Ayu Sita Amelia; Junaedi, I Wayan Ruspendi, Putra; I Dewa Made Arik Permana (2020) Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK ETAP Pada Koperasi Serba Usaha (KSU) Artha Wiguna, Dharma Djanana Jurnal Vol. 2 No. 1. (April, 2022)

Wiegant, Jerry; Kimmel, Paul, Kieso Donald, (2019) Financial Accounting with International Financial Reporting Standards, 4th edition, John Wiley & Sons, Inc.