Abstract
This study aims to perform the preparation of financial statements in Cooperative INTAKO based SAK ETAP responses and identify external parties regarding the preparation of the financial statements based SAK ETAP. This type of research is qualitative. Data collection techniques with interviews, documentation, and triangulation. Test the validity of the data by using the test of credibility, transferability, and dependability. Engineering analysis using the data collection phase, data reduction, the data display, and conclusion. The results showed that the Cooperative INTAKO only prepare three financial statements, namely: Balance Sheet, Income Statement, and Notes to the Financial Statements and the report asled to the SAK ETAP, but there are a few post that are not yet in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Cooperative INTAKO response regarding the preparation of the financial statements based SAK ETAP is less familiar with the statement of changes inequityand cash flows. Response Diskoperindag and EMR Sidoarjo financial statements based on SAK ETAP is the format and types of financial statements that are prepared can be adjusted to the needs of the cooperative while it is in accordance with thelawon cooperatives and applicable accounting standards. Cooperative Response Putra Buana Waru financial statements based on SAK ETAP is too complicated if the cooperative must prepare complete financial statements for cooperatives prepare financial reports as needed and cooperative laws still give leeway regarding the preparation of the financial statements of the cooperative.
Highlights
This study aims to perform the preparation of financial statements in Cooperative INTAKO based SAK ETAP responses and identify external parties regarding the preparation of the financial statements based SAK ETAP
The results showed that the Cooperative INTAKO only prepare three financial statements, namely: Balance Sheet, Income Statement, and Notes to the Financial Statements and the report asled to the SAK ETAP, but there are a few post that are not yet in accordance with SAK ETAP
Supervisors Cooperative INTAKO response regarding the preparation of the financial statements based SAK ETAP is less familiar with the statement of changes inequityand cash flows
Summary
Penelitian ini bertujuan untuk melakukan penyusunan laporan keuangan di Koperasi Intako berbasis SAK ETAP dan mengidentifikasi respon pihak eksternal mengenai penyusunan laporan keuangan yang berbasis SAK ETAP.Jenis penelitian adalah kualitatif.Teknik pengumpulan data dengan wawancara, dokumentasi, dan triangulasi.Uji keabsahan data dengan menggunakan uji credibility, transferability, dan dependability. Hasil penelitian menunjukkan bahwa Koperasi Intako hanya menyusun tiga laporan keuangan, yaitu : Neraca, Laporan Laba Rugi, dan Catatan Atas Laporan Keuangan dan laporan tersebut sudah mengarah pada SAK ETAP, namun ada beberapa pos yang belum sesuai dengan SAK ETAP. Jadi laporan yang disusun oleh peneliti adalah Neraca, Laporan Laba Rugi, Laporan Perubahan Ekuitas, Laporan Arus Kas, dan Catatan Atas Laporan Keuangan. Respon Pengawas Koperasi Intako mengenai penyusunan laporan keuangan berbasis SAK ETAP adalah kurang begitu paham dengan laporan perubahan Ekuitas dan Laporan Arus Kas. Respon Diskoperindag dan ESDM Sidoarjo mengenai penyusunan laporan keuangan berbasis SAK ETAP adalah mengenai format dan jenis laporan keuangan yang disusun bisa disesuiakan dengan kebutuhan koperasi selama masih sesuai dengan undang-undang perkoperasian dan standar akuntansi yang berlaku. Respon Koperasi Waru Buana Putra mengenai penyusunan laporan keuangan berbasis SAK ETAP adalah terlalu rumit jika koperasi harus menyusun laporan keuangan yang lengkap karena koperasi menyusun laporan keuangan sesuai kebutuhan dan undang-undang perkoperasian masih memberikan kelonggaran mengenai penyusunan laporan keuangan koperasi
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
