ANALISIS AKUNTANSI ASET TETAP PADA KOPERASI HMS

Fixed assets have an important role for the smooth running of cooperative operations. Proper policy in treatment fixed asset accounting is needed maximizing that role. Users financial statements urgently need information accordance with Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) so analysis needs to be done ensure whether has been ETAP SAK. The data used secondary consisting (balance sheet) THE HMS Cooperative 2018, on ownership 2018 (list equipment, vehicles and furniture) along list depreciation 2018. In methods are qualitative quantitative methods. Based results analysis, it can concluded SAK No. 15. recognition assets, cooperatives recognize type by means their acquisition, namely cash purchase. Hms's depreciated using straight line method. termination, Co-operative never stopped its assets. complies presentation, where presented balance sheet. However, does not disclose because make CALK