The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City

Objective – This study aims to determine the effect of the application of SAK-ETAP, internal control systems, and cooperative management capacity on business development in cooperatives in Banda Aceh.Design/methodology – This study uses hypothesis testing. The sample of this study was selected using...

Full description

Saved in:
Bibliographic Details
Published in:Journal of accounting research, organization and economics organization and economics, 2020-02, Vol.2 (3), p.262-270
Main Authors: Hasibuan, Fadhil Robih Zakwan, Indayani, Indayani
Format: Article
Language:English
Citations: Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by cdi_FETCH-LOGICAL-c1338-dd5bfb9ff23fd58471ed24e5b0902237d6931f4f63c9595e231495858171481c3
cites
container_end_page 270
container_issue 3
container_start_page 262
container_title Journal of accounting research, organization and economics
container_volume 2
creator Hasibuan, Fadhil Robih Zakwan
Indayani, Indayani
description Objective – This study aims to determine the effect of the application of SAK-ETAP, internal control systems, and cooperative management capacity on business development in cooperatives in Banda Aceh.Design/methodology – This study uses hypothesis testing. The sample of this study was selected using purposive sampling. The total number of observations obtained was 102 cooperatives in accordance with the sample criteria with 473 observational data. The type of data used was secondary data with data collection techniques through questionnaires. The data analysis technique used is the validity test, the reliability test, the classic assumption test, the multiple regression analysis tests.Results – The test results show that the adoption of SAK-ETAP affects business development in cooperatives, internal control systems affect business development in cooperatives, cooperative management capacity influences business development in cooperatives.
doi_str_mv 10.24815/jaroe.v2i3.14848
format article
fullrecord <record><control><sourceid>crossref</sourceid><recordid>TN_cdi_crossref_primary_10_24815_jaroe_v2i3_14848</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>10_24815_jaroe_v2i3_14848</sourcerecordid><originalsourceid>FETCH-LOGICAL-c1338-dd5bfb9ff23fd58471ed24e5b0902237d6931f4f63c9595e231495858171481c3</originalsourceid><addsrcrecordid>eNpVkN9KwzAUh4MoOOYewLs8wDrzt0svuzp1OFDYvC5ZesI6uqQkdbCX8Vntqhd6dc4Pfuc78CF0T8mMCUXlw0EHD7MTq_mMCiXUFRqxlNGEEkGv_-y3aBLjgRDC1FxkaTpCX9s94KW1YDrsLc7btqmN7mrvLnGTvybLbf4-xSvXQXC6wYV3XfAN3pxjB8cp1q7ChW61qbvz5aTwvoXQE04QcU_pev4jnKDx7RHc8GTxGWsHMeLa_a_3edHzNM4N7HHRE-_QjdVNhMnvHKOPp-W2eEnWb8-rIl8nhnKukqqSO7vLrGXcVlKJOYWKCZA7khHG-LxKM06tsCk3mcwkME5FJpVUdN77ooaPEf3hmuBjDGDLNtRHHc4lJeXguBwclxfH5eCYfwOC2nFT</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City</title><source>Open Access: DOAJ - Directory of Open Access Journals</source><creator>Hasibuan, Fadhil Robih Zakwan ; Indayani, Indayani</creator><creatorcontrib>Hasibuan, Fadhil Robih Zakwan ; Indayani, Indayani</creatorcontrib><description>Objective – This study aims to determine the effect of the application of SAK-ETAP, internal control systems, and cooperative management capacity on business development in cooperatives in Banda Aceh.Design/methodology – This study uses hypothesis testing. The sample of this study was selected using purposive sampling. The total number of observations obtained was 102 cooperatives in accordance with the sample criteria with 473 observational data. The type of data used was secondary data with data collection techniques through questionnaires. The data analysis technique used is the validity test, the reliability test, the classic assumption test, the multiple regression analysis tests.Results – The test results show that the adoption of SAK-ETAP affects business development in cooperatives, internal control systems affect business development in cooperatives, cooperative management capacity influences business development in cooperatives.</description><identifier>ISSN: 2621-1041</identifier><identifier>EISSN: 2621-1041</identifier><identifier>DOI: 10.24815/jaroe.v2i3.14848</identifier><language>eng</language><ispartof>Journal of accounting research, organization and economics, 2020-02, Vol.2 (3), p.262-270</ispartof><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c1338-dd5bfb9ff23fd58471ed24e5b0902237d6931f4f63c9595e231495858171481c3</citedby></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,776,780,860,27900,27901</link.rule.ids></links><search><creatorcontrib>Hasibuan, Fadhil Robih Zakwan</creatorcontrib><creatorcontrib>Indayani, Indayani</creatorcontrib><title>The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City</title><title>Journal of accounting research, organization and economics</title><description>Objective – This study aims to determine the effect of the application of SAK-ETAP, internal control systems, and cooperative management capacity on business development in cooperatives in Banda Aceh.Design/methodology – This study uses hypothesis testing. The sample of this study was selected using purposive sampling. The total number of observations obtained was 102 cooperatives in accordance with the sample criteria with 473 observational data. The type of data used was secondary data with data collection techniques through questionnaires. The data analysis technique used is the validity test, the reliability test, the classic assumption test, the multiple regression analysis tests.Results – The test results show that the adoption of SAK-ETAP affects business development in cooperatives, internal control systems affect business development in cooperatives, cooperative management capacity influences business development in cooperatives.</description><issn>2621-1041</issn><issn>2621-1041</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2020</creationdate><recordtype>article</recordtype><recordid>eNpVkN9KwzAUh4MoOOYewLs8wDrzt0svuzp1OFDYvC5ZesI6uqQkdbCX8Vntqhd6dc4Pfuc78CF0T8mMCUXlw0EHD7MTq_mMCiXUFRqxlNGEEkGv_-y3aBLjgRDC1FxkaTpCX9s94KW1YDrsLc7btqmN7mrvLnGTvybLbf4-xSvXQXC6wYV3XfAN3pxjB8cp1q7ChW61qbvz5aTwvoXQE04QcU_pev4jnKDx7RHc8GTxGWsHMeLa_a_3edHzNM4N7HHRE-_QjdVNhMnvHKOPp-W2eEnWb8-rIl8nhnKukqqSO7vLrGXcVlKJOYWKCZA7khHG-LxKM06tsCk3mcwkME5FJpVUdN77ooaPEf3hmuBjDGDLNtRHHc4lJeXguBwclxfH5eCYfwOC2nFT</recordid><startdate>20200227</startdate><enddate>20200227</enddate><creator>Hasibuan, Fadhil Robih Zakwan</creator><creator>Indayani, Indayani</creator><scope>AAYXX</scope><scope>CITATION</scope></search><sort><creationdate>20200227</creationdate><title>The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City</title><author>Hasibuan, Fadhil Robih Zakwan ; Indayani, Indayani</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c1338-dd5bfb9ff23fd58471ed24e5b0902237d6931f4f63c9595e231495858171481c3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2020</creationdate><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Hasibuan, Fadhil Robih Zakwan</creatorcontrib><creatorcontrib>Indayani, Indayani</creatorcontrib><collection>CrossRef</collection><jtitle>Journal of accounting research, organization and economics</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Hasibuan, Fadhil Robih Zakwan</au><au>Indayani, Indayani</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City</atitle><jtitle>Journal of accounting research, organization and economics</jtitle><date>2020-02-27</date><risdate>2020</risdate><volume>2</volume><issue>3</issue><spage>262</spage><epage>270</epage><pages>262-270</pages><issn>2621-1041</issn><eissn>2621-1041</eissn><abstract>Objective – This study aims to determine the effect of the application of SAK-ETAP, internal control systems, and cooperative management capacity on business development in cooperatives in Banda Aceh.Design/methodology – This study uses hypothesis testing. The sample of this study was selected using purposive sampling. The total number of observations obtained was 102 cooperatives in accordance with the sample criteria with 473 observational data. The type of data used was secondary data with data collection techniques through questionnaires. The data analysis technique used is the validity test, the reliability test, the classic assumption test, the multiple regression analysis tests.Results – The test results show that the adoption of SAK-ETAP affects business development in cooperatives, internal control systems affect business development in cooperatives, cooperative management capacity influences business development in cooperatives.</abstract><doi>10.24815/jaroe.v2i3.14848</doi><tpages>9</tpages><oa>free_for_read</oa></addata></record>
fulltext fulltext
identifier ISSN: 2621-1041
ispartof Journal of accounting research, organization and economics, 2020-02, Vol.2 (3), p.262-270
issn 2621-1041
2621-1041
language eng
recordid cdi_crossref_primary_10_24815_jaroe_v2i3_14848
source Open Access: DOAJ - Directory of Open Access Journals
title The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-24T04%3A13%3A22IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-crossref&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=The%20Effect%20of%20Application%20of%20SAK-ETAP,%20Internal%20Control%20System,%20and%20Capacity%20of%20Cooperatives%20on%20the%20Development%20of%20Business%20in%20Cooperatives%20in%20Banda%20Aceh%20City&rft.jtitle=Journal%20of%20accounting%20research,%20organization%20and%20economics&rft.au=Hasibuan,%20Fadhil%20Robih%20Zakwan&rft.date=2020-02-27&rft.volume=2&rft.issue=3&rft.spage=262&rft.epage=270&rft.pages=262-270&rft.issn=2621-1041&rft.eissn=2621-1041&rft_id=info:doi/10.24815/jaroe.v2i3.14848&rft_dat=%3Ccrossref%3E10_24815_jaroe_v2i3_14848%3C/crossref%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c1338-dd5bfb9ff23fd58471ed24e5b0902237d6931f4f63c9595e231495858171481c3%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_id=info:pmid/&rfr_iscdi=true