Penerapan Audit Laporan Keuangan Bagi Pengelola Koperasi di Kabupaten Madiun

Abstract

Financial Reports are part of the manager's accountability report for an accounting period that can be used as material to assess the work of cooperative management. The general objective of auditing financial statements is to express an opinion on the fairness of financial statements, in all material respects, in accordance with accounting principles that are generally applicable in Indonesia. Fairness of financial statements is assessed based on assertions contained in each element presented in the financial statements. The results of the research conducted on 3 (three) Cooperatives in Madiun showed the following results: KPRI Sumber Bahagia has provided a fair and complete financial report, even though there are several account names and report formats that must be adjusted to SAK ETAP and Cooperative and SME Ministerial Regulations No. 12 of 2015. KOPWAN Sekar Arum and KOPWAN Rindu have not provided a fair and complete financial report, because they have never been audited so that the preparation of financial reports must be adjusted to SAK ETAP and Cooperative and SME Ministerial Regulation No. 12 of 2015. From the explanation above it can be concluded that the understanding of the financial report audit at KPRI Sumber Bahagia is good, while in KOPWAN Sekar Arum and KOPWAN Rindu need to be improved. Keywords: Financial Report Audit, Accountability Report, SAK ETAP