![]() ![]() ![]() The results of the implementation of parts of the AIS study only transaction processing system has no effect on the financial statements in accordance with SAK ETAP, the financial statements of the cooperative does not require facilities, particularly in the form of software that is used in particular for the processing of transactions in accordance with SAK ETAP. The data obtained will be processed, and analyzed using multiple regression techniques (multiple regression) of this study was to test the hypothesis that has been formulated. The Researcher makes observations and collect data through questionnaires directly in cooperatives that meet the assessment to be sampled in the study. The benefits of this research is to know that SIA has a role in the preparation of financial statements in accordance with SAK ETAP. This study aims to determine that AIS consists of three elements, Its namely transaction is processing system, the system of financial reporting and management reporting system affect the financial statements in accordance with SAK ETAP on cooperative. Rosita, Ida Ayu Kade Rachmawati Kusasih & Lailatan Nugroho ![]()
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