ANALISIS PENERAPAN SAK-ETAP PADA KPRI KARYA MAJU PGRI KECAMATAN BENAI

Abstract

This study aims to analyze the suitability of the Cooperative Karya Maju PGRI District Benai with SAK-ETAP (2016 Edition). Data were collected using interview and documentation methods. After the data was collected, a comparative descriptive analysis was carried out, namely comparing the SAK-ETAP Financial Satatements with KPRI Karya Maju PGRI Benai District. Based on the result of the analysis that has been done, it can be concluded that: The financial statements of the Karya Maju PGRI cooparative are not fully in accordance with SAK-ETAP, even though in the financial statements according to SAK-ETAP there are 5 financial reports: Balance sheet, income statement, change in equity report, cash flow statement, notes on financial statements. Whereas for the financial statements in the Karya Maju cooperative Benai District in 2018, there are only 4, namely the balance sheet, income statements, change in equity report and cash flow statement, while notes to financial statements are not included. Of the 4 reports of the Karya Maju PGRI cooperative, the balance sheet, income statement and change in equity report are in accordance with SAK-ETAP, however the cash flow statement is not suitable because it is not found that some accounts in the cooperative are not in accordance with SAK-ETAP.