Analisis Kesesuaian Penyajian Laporan Keuangan Koperasi Simpan Pinjam (KSP) Ronatama Maluku Jaya Berdasarkan SAK ETAP

Purba, Friska Sri Rezeki (2022) Analisis Kesesuaian Penyajian Laporan Keuangan Koperasi Simpan Pinjam (KSP) Ronatama Maluku Jaya Berdasarkan SAK ETAP. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penyusunan laporan keuangan berpedoman pada standar akuntansi keuangan agar laporan keuangan yang dihasilkan menjadi lebih objektif, jelas, dan dapat dipahami oleh semua penggunanya. Standar akuntansi yang berlaku pada laporan keuangan di Indonesia sangat beragam sesuai dengan kebutuhan. Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) merupakan salah satu standar yang berlaku di Indonesia. Karya tulis tugas akhir ini bertujuan untuk menganalisis kesesuaian penyajian laporan keuangan Koperasi Simpan Pinjam (KSP) Ronatama Maluku Jaya Berdasarkan SAK ETAP. Berdasarkan hasil analisis menunjukkan komponen laporan keuangan yang disusun oleh KSP Ronatama Maluku Jaya masih belum sesuai dengan komponen laporan keuangan pada SAK ETAP. Dalam SAK ETAP, entitas disyaratkan menyusun lima komponen laporan keuangan antara lain neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Sedangkan komponen laporan keuangan yang disusun oleh KSP Ronatama hanya tiga komponen yaitu neraca, laporan laba rugi atau laporan perhitungan hasil usaha, dan neraca. / The preparation of financial statements is guided by financial accounting standards so that the financial statements produced are more objective, clear, and can be understood by all users. Accounting standards that apply to financial statements in Indonesia vary according to needs. Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) is one of the standards applicable in Indonesia. This thesis aims to analyze the suitability of presenting the financial statements of the Ronatama Maluku Jaya Savings and Loan Cooperative (KSP) based on SAK ETAP. Based on the results of the analysis, it shows that the components of the financial statements prepared by KSP Ronatama Maluku Jaya are still not in accordance with the components of the financial statements in SAK ETAP. In SAK ETAP, entities are required to prepare five components of financial statements, including balance sheets, income statements, statements of changes in equity, statements of cash flows, and notes to financial statements. Meanwhile, the components of the financial statements prepared by KSP Ronatama only have three components, namely the balance sheet, the income statement or the report on the calculation of operating results, and the balance sheet.

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