ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA KOPERASI UNIT DESA BINA KARYA DESA BUKIT RAYA KECAMATAN SINGINGI HILIR KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the application of financial accounting standards of entity without public accountability (SAK ETAP) on KUD Bina Karya. The research method used is the comparative descriptive method. The data of this study is primary data and secondary data. Technical data collection used is interview, documentation. Technical Analysis of the data used is comparing the application of SAK ETAP in the KUD Bina Karya with the applicable SAK ETAP.The results showed that the financial statements of the KUD  Bina Karya Village did not match the accountability standard of the entity without the public accountability (SAK ETAP). Of the five financial statements presented only balance sheet reports and equity changes in appropriate to SAK ETAP posts, while for income statements, cash flow and calculations reports do not match the SAK ETAP because there are still posts that have not been included in its financial statements.