Analisis Penyajian Laporan Keuangan Berdasarkan SAK-ETAP Pada Koperasi Pegawai Negeri (KPN MEDIKA) Di RSUD Abdul Wahab Sjahranie Samarinda

Abstract

This study aims to analyze the presentation of financial statements of balance sheets, profit and loss, changes in equity, cash flow, and notes on financial statements at the KPN MEDIKA Cooperative based on SAK ETAP, and the formulation of the problem in this study is whether the presentation of financial statements prepared by KPN MEDIKA Cooperative is appropriate with the provisions of SAK ETAP.

The theory used in this study is financial accounting which relates to recording, summarizing, and presenting transaction data and various other activities based on generally accepted accounting principles related to finance for further use in making decisions.

The method used in this study is comparative analysis. In this method, a comparison of the theories of accounting practice is carried out, namely ethical financial accounting standards without public accountability and the financial reports of the KPN MEDIKA Cooperative.

The results of the research on the financial statements of the KPN MEDIKA cooperative for 2021 show that the presentation of the financial statements is not in accordance with the criterion value of 18,7 % so that the hypothesis testing is accepted. From this analysis, KPN MEDIKA Cooperatives should apply SAK ETAP to facilitate the preparation of financial reports and present their financial reports correctly and completely. In SAK ETAP complete financial reports, namely in the form of balance sheets, profit and loss, changes in equity, cash flows, and notes to financial statements