Tinjauan Penerapan SAK ETAP Pada Laporan Keuangan Koperasi Kredit Karya Jasa Palembang

SASANDA, MARIA (2022) Tinjauan Penerapan SAK ETAP Pada Laporan Keuangan Koperasi Kredit Karya Jasa Palembang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Laporan keuangan merupakan laporan yang berfungsi memberikan informasi keuangan dan aktivitas ekonomi kepada pengguna. Ikatan Akuntansi Indonesia telah mengeluarkan pedoman khusus bagi entitas tanpa akuntabilitas publik (SAK ETAP). SAK ETAP memiliki peraturan yang lebih sederhana jika dibandingkan dengan Standar Akuntansi Keuangan (SAK) umum. Penelitian ini bertujuan untuk meninjau penerapan SAK ETAP pada penyajian laporan keuangan Koperasi Kredit Karya Jasa Palembang pada tahun 2021. Metode yang digunakan dalam penelitian ini adalah analisis komparatif. Hasil penelitian ini menunjukkan bahwa Koperasi Kredit Karya Jasa Palembang menyajikan seluruh laporan keuangan yang terdiri dari, neraca, laporan perhitungan sisa hasil usaha, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan (CALK). Namun, laporan keuangan yang disajikan Koperasi Kredit Karya Jasa belum sepenuhnya memenuhi SAK ETAP. Terdapat perbedaan judul pada laporan keuangan Koperasi Kredit Karya Jasa dengan SAK ETAP dan terdapat perbedaan pada komponen-komponen pada laporan keuangan seperti pada neraca, laporan perhitungan hasil usaha, dan catatan atas laporan keuangan (CALK). / Abstract Financial statements are reports that provide users with financial information and economic activities. Institute of Indonesia Chartered Accountants (IAI) has issued specific guidelines for entities without public accountability, namely the Financial Accounting Standards for Entities Without Public Accountability known as SAK ETAP. Compared to Generally Accepted Accounting Principles (SAK), SAK ETAP has simpler arrangements. This research is aimed to review the implementation of SAK ETAP in the presentation of Karya Jasa Credit Cooperative’s financial statements for the year ended December 31, 2021. The method used in this research is comparative analysis. The results showed that Karya Jasa Credit Cooperative has presented all financial statements consisting of a balance sheet, income statement, statement of changes in equity, statement of cash flows, and notes to financial statements.However, Karya Jasa Credit Cooperative’s financial statements have not fully met SAK ETAP. There are different titles in the financial statements of the Karya Jasa Credit Cooperative with SAK ETAP and there are differences in the components of the financial statements such as the balance sheet, the report on the calculation of operating results, and the notes to the financial statements (CALK).

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