ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) UNTUK KOPERASI (STUDI KASUS PADA KOPERASI PERKEBUNAN SOKO JATI DAN KOPERASI PARARI SEJAHTERA KECAMATAN PANGEAN KABUPATEN KUANTAN SINGINGI)

Abstract

This study aimed to analyze the suitability of the implementation of the FinancialStatements of the Soko Jati Plantation cooperatives and the Parari Sejahtera Cooverative with SAK-ETAP (2016 edition). Data were collected using the documentation method. After the data collected, then conducted a descriptive analysis that begins with a comparison between the financial statements samples and SAK-ETAP (2016 edition). Based on the analysis conducted, Soko Jati Plantation cooperative are not in accordance with SAK-ETAP because they do not include changes in Equity reports, Cash Flow Statement and Notes to Financial Statements.The Parari Sejahtera Cooperative is also not in accordance with SAK-ETAP because it does not include reports on Changes in Equity, Cash Flow Statenent and Notes to Financial Statements.