@thesis{thesis,
		author={Ritonga  Siti Hartina},
		title ={Analisis Karakteristik Kualitatif Informasi Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa
Akuntabilitas Publik(SAK ETAP) Pada Koperasi Perikanan Pantai Madani Bengkalis},
		year={2024},
		url={http://eprints.polbeng.ac.id/12677/},
		abstract={The research is aims to determine and measure the suitability of the qualitative characteristics of financial statement information based on the Financial Accounting Standards for Entities Without Accountability (SAK ETAP) at the Madani Beach Fisheries Cooperative, Bengkalis.The qualitative characteristics of financial statement information that will be measured include relevant, reliable, understandable, comparable, and timely points. This measurement will use the NiCE parameters created by the NiCE Working Paper. The financial statements that are the source of research data are reports from 2018 to 2022, these financial reports are prepared through annual member meetings (RAT) conducted by all cooperative members. This research is descriptive research using a quantitative descriptive approach. The research data was obtained from the Madani Beach Fisheries Cooperative, Bengkalis. Data collection techniques in documentation research. The results showed that the financial statements presented by the Madani Beach Fisheries Cooperative were considered quite appropriate and met the qualitative characteristics of financial statement information based on SAK ETAP, and could be used as a basis for decision making.}
		}