Implemented SAK ETAP on Financial Statements Reporting at Koperasi Serba Usaha Agung Mandiri Sukawati Gianyar

Pratesya, Ni Luh Gita and Wicaksana, Ketut Arya Bayu and Pramitari, I Gusti Ayu Astri (2022) Implemented SAK ETAP on Financial Statements Reporting at Koperasi Serba Usaha Agung Mandiri Sukawati Gianyar. Respositori Politeknik Negeri Bali.

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Abstract

In the Accounting Guidelines of the Minister of Cooperatives and SMEs of the Republic of Indonesia No. 12/Per/M.KUKM/IX/2015 on Real Sector Cooperatives, SAK ETAP is the guideline used by cooperatives to prepare their financial statements. says there is. The main reason Koperasi Selva Usaha Agung Mandiri in Gianyar District was used as the subject of this study was the accountability report prepared by KSU Agung Mandiri in the form of balance sheet and income statement. On the other hand, according to SAK ETAP, the annual accounts consist of the balance sheet, performance calculation, cash flow statement, stock movements and notes to the annual accounts. The financial statements filed by KSU Agung Mandiri must include a cash flow statement, stock movements and notes to the financial statements. Based on the research conducted, the researchers conclude that the preparation of financial statements at KSU Agung Mandiri does not follow the application of financial statements by SAK ETAP as only the balance sheet and income statement are presented. can be attached. In contrast, according to SAK ETAP, an annual financial statement consists of a balance sheet, a calculation of operating results, a statement of cash flows, a statement of changes in equity, and notes to the finan-cial statements. The creation of accounts in the financial statements of KSU Agung Mandiri must be made in accordance with SAK ETAP. Member and Non-Member Invoicing. KSU Agung Mandiri is required to provide stock change statement, cash flow state-ment and notes to financial statements as stipulated by SAK ETAP.

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