ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA KOPERASI SYARI’AH ARRIDHA KECAMATAN KUANTAN HILIR KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to look at the implementation of financial accounting standards for entities without public accountability in the presentation of the financial statements of the Arridha Syari'ah Cooperative, Kuantan Hilir District. Syari'ah Arridha Cooperative is a business entity that manages its member funds in the form of savings and loans. The method used in this research is comparative descriptive analysis, which aims to compare existing theories with actual practice. The benefit of this research is to assist the Cooperative in implementing SAK-ETAP in the Syridin Arridha Cooperative in Kuantan Hilir District. The results of this study are expected to illustrate the extent of the implementation of SAK-ETAP in Arridha Syari'ah Cooperative, Kuantan Hilir District, Kuantan Singingi Regency.         

Based on the results of overall research conducted, it shows that the financial statements prepared by the Arridha Syari'ah Cooperative have not been fully based on SAK ETAP, the financial statements presented by the Arridha Syari'ah Cooperative only include the Balance Sheet, Profit (loss) report, and capital change report.