Aruan, Kristin Elisabet (2022) Tinjauan atas Penyajian Laporan Keuangan Berdasarkan SAK ETAP pada Koperasi Serba Usaha Bintang Fajar Tahun 2020 dan 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Koperasi hadir sebagai bentuk gotong royong ekonomi. Semangat kekeluargaan menjadi dasar koperasi untuk memajukan kesejahteraan anggota dan ikut membangun tatanan perekonomian nasional. Karya tulis ini bertujuan untuk mengetahui kesesuaian penerapan SAK ETAP terhadap laporan keuangan Koperasi Serba Usaha (KSU) Bintang Fajar selama tahun 2020 dan 2021. KSU Bintang Fajar sebagai koperasi simpan pinjam harus dikelola dengan mengacu pada SAK ETAP sesuai dengan Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 13/Per/M.KUKM/IX/2015 tentang Pedoman Akuntansi Usaha Simpan Pinjam. Data yang digunakan dalam karya tulis ini diperoleh melalui wawancara dan studi kepustakaan. Hasil penelitian menunjukkan bahwa dalam penyajian laporan keuangan KSU Bintang Fajar belum menggunakan SAK ETAP, selain itu ditemukan beberapa ketidaksesuaian dalam penyajian laporan keuangan yaitu dalam subbab laporan keuangan lengkap dan subbab kepatuhan terhadap SAK ETAP. KSU Bintang Fajar hanya menyajikan neraca dan laporan laba rugi. Laporan keuangan mematuhi SAK ETAP jika semua persyaratan dalam SAK ETAP terpenuhi dan membuat pernyataan eksplisit secara penuh atas kepatuhan tersebut dalam catatan atas laporan keuangan. / Cooperatives exist as a form of economic mutual cooperation. The spirit of kinship is the basis for cooperatives to advance the welfare of members and participate in building the national economic order. This paper aims to determine the suitability of the application of SAK ETAP to the financial statements of the Multipurpose Cooperative (KSU) Bintang Fajar during 2020 and 2021. KSU Bintang Fajar as a savings and loan cooperative must be managed by referring to SAK ETAP in accordance with the Regulation of the Minister of Cooperatives and Small Business and Intermediate Republic of Indonesia Number 13/Per/M.KUKM/IX/2015 concerning Guidelines for Accounting for Savings and Loans. The data used in this paper were obtained through interviews and literature study. The results showed that in the presentation of the financial statements of KSU Bintang Fajar, SAK ETAP had not been used, in addition, several discrepancies were found in the presentation of financial statements, namely in the complete financial report subsection and compliance with SAK ETAP subsection. KSU Bintang Fajar only presents a balance sheet and income statement. Financial statements comply with SAK ETAP if all the requirements in SAK ETAP are met and make a full explicit statement of such compliance in the notes to the financial statements
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Koperasi, Laporan Keuangan, SAK ETAP, Cooperatives, Financial Statement, SAK ETAP |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 12 Sep 2023 07:54 |
| Last Modified: | 12 Sep 2023 07:54 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2001 |
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