PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA LAPORAN KEUANGAN KOPERASI UGT SIDOGIRI CABANG SAMARINDA

Abstract

ABSTRACT

Various cases have emerged in the field of non-transparent cooperative financial management, namely that the chairman of the cooperative, who is the administrator of the cooperative, has committed an unlawful act, namely embezzling members' funds, not to mention the embezzlement of borrower members' funds by unscrupulous cooperative officers themselves. Apart from that, the lack of ability of cooperative actors in the field of business management includes obstacles faced by cooperatives, including low education and lack of experience of these actors in the field of accounting. Therefore, in order for cooperatives to develop and become what is expected, cooperatives must be guided by standards created to regulate the management of the cooperative itself. The aim of the research is to determine and analyze the presentation of the application of Financial Accounting Standards for Entities Without Public Accountability in the financial reports of the UGT Sidogiri cooperative, Samarinda Branch.

The theoretical basis used in this research is financial accounting, SAK ETAP, financial reports and cooperatives

The results of the research show that the balance sheet presented at the UGT Sidogiri Cooperative Samarinda Branch is in the appropriate category, and the report on the calculation of remaining business results presented at the UGT Sidogiri Cooperative Samarinda Branch is in the category that is very in accordance with the SAK ETAP provisions. The Equity Report presented at the UGT Sidogiri Cooperative, Samarinda Branch is in the category of very compliant with the SAK ETAP Provisions, the Cash Flow Report presented at the UGT Sidogiri Cooperative, Samarinda Branch is in the category of less compliant with the SAK ETAP Provisions.