Penerapan SAK ETAP pada Penyajian Laporan Keuangan Primer Koperasi (Primkop) Sesko TNI Bandung Tahun 2021

PEBRIYANTI, RISMA TRINUR (2022) Penerapan SAK ETAP pada Penyajian Laporan Keuangan Primer Koperasi (Primkop) Sesko TNI Bandung Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Koperasi sebagai sokoguru perekonomian nasional memiliki peran penting untuk mendorong perekonomian nasional dan ekonomi di masyarakat. Peran penting koperasi mengharuskan pertanggungjawaban yang baik dan tepat salah satunya dengan menyusun laporan keuangan yang merupakan bagian dari laporan pertanggungjawaban koperasi. Penyusunan dan penyajian laporan keuangan koperasi harus mematuhi standar akuntansi yang berlaku agar informasi keuangan yang disajikan dapat berguna bagi setiap pihak yang berkepentingan. Koperasi yang termasuk entitas tanpa akuntabilitas publik dapat mengacu pada Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Penelitian ini bertujuan untuk meninjau kesesuaian penyajian laporan keuangan Primer Koperasi (Primkop) Sesko TNI Bandung dengan SAK ETAP. Metode yang digunakan dalam karya tulis ini adalah studi kepustakaan dan studi lapangan. Hasilnya menunjukan bahwa penyajian laporan keuangan Primkop Sesko TNI Bandung belum sepenuhnya sesuai dengan SAK ETAP. Primkop Sesko TNI Bandung perlu menambahkan beberapa komponen laporan keuangan seperti Laporan Perubahan Ekuitas (LPE), Laporan Arus Kas (LAK), dan Catatan atas Laporan Keuangan (CaLK) serta perlu untuk mempelajari SAK ETAP lebih dalam dan menyesuaikan penyajian laporan keuangan dengan SAK ETAP. / Cooperative as pillars of the national economy have an important role to encourage the national economy and the economy in society. The important role of cooperative requires good and appropriate accountability, one of which is by compiling financial reports which are part of the cooperative's accountability report. The preparation and presentation of cooperative financial statements must comply with applicable accounting standards so that the financial information presented can be useful for all interested parties. Cooperative that are included as entities without public accountability can refer to the Financial Accounting Standards for Entities Without Public Accountability known as SAK ETAP. This study aims to review the suitability of the presentation of the financial statements of the Primary Cooperative (Primkop) Sesko TNI Bandung with SAK ETAP. The method used in this paper is literature study and field study. The results show that the presentation of the financial statements of Primkop Sesko TNI Bandung is not fully in accordance with SAK ETAP. Primkop Sesko TNI Bandung needs to add several components of financial statements such as the Statement of Changes in Equity (LPE), Statement of Cash Flow (LAK), and Notes to Financial Statements (CaLK) and it is necessary to study SAK ETAP more deeply and adjust the presentation of financial statements with SAK ETAP.

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