Implementasi Penyajian Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Palembang

Abstract

Tujuan penelitian – This study has two main objectives; first, to investigate the implementation of SAK-ETAP based financial statements on cooperatives, second, to observe the constraints faced by cooperatives in implementing SAK-ETAP in the preparation of financial statements.Desain/Metodologi/Pendekatan – The analytical technique used in this research is qualitative which is descriptive comparative, means comparing the accounting treatment applied by the cooperatives with SAK-ETAP.Temuan – The results of this study indicate that SAK-ETAP has not been fully implemented in the preparation of the financial statements, from the 33 cooperatives as objects of this research, only 3 cooperatives have prepared the comprehensive financial statements.Keterbatasan penelitian – Tuliskan secara singkat apa yang menjadi keterbatasan pada penelitian ini, ini yang dapat menjadi pintu masuk penelitian berikutnya.Originality/value – The constraints faced by cooperatives are caused by limited human resources and lack understanding of the implementation of SAK-ETAP

Implementation Analysis of Financial Accounting Standards for Entities Without Public Accountability (Sak Etap) on Financial Statements of Bumdes Ora Et Labora in Usapisonbai Village, Nekamese District

“…Based on the results of the research and discussion above, there are similarities with previous research, namely the Application of Financial Accounting Standards for Entities Without Public Accountability in the preparation of business financial statements. Several previous studies, such as those conducted by [1] There is also a discrepancy in the Balance Sheet, namely the absence of separate classifications of shop equipment and office equipment, buildings and land, as well as separate classification of short-term liabilities and long-term liabilities.…”

“…The internal parties in question are divided into 3, namely management, shareholders or investors, and employees. Meanwhile, external parties are creditors and the government [1] It is stated that the board of directors is obliged to (a) prepare financial statements for all BUMDes business units; (b) making progress of activities in the current month; (c) submit reports on all BUMDes business activities to advisors every 3 (three) months and (d) submit reports on BUMDes business developments to village communities through village deliberation forums at least once in a year [2] Therefore, it is necessary to have a guideline for preparing applicable and appropriate financial statements. Financial Accounting Standards Without Public Accountability (SAK ETAP) issued by IAI are very precisely implemented in accordance with the character of BUMDes.…”

“…three) steps of data analysis, namely(1) Describing the data, (2) Comparing the data , and (3) Evaluating the results of the comparison by drawing conclusions. At the stage of describing the data, the authors described the components of the financial statements of BUMDes Ora Et Labora, namely balance sheets, profit and loss statement, statement of changes in capital, cash flow statement and notes to financial statements.…”

Sosialisasi Standar Akuntansi Keuangan Entitas Privat Guna Peningkatan Kualitas Pelaporan Keuangan Pada Kud Rukun Jaya

“…Sebagaimana entitas lainnya, koperasi perlu menyusun laporan keuangan yang baik sebagai bentuk pertanggungjawaban serta bentuk transparansi pada anggota (Primaswari et al, 2019). Penyusunan laporan keuangan merupakan bentuk sistem pertanggungjawaban yang diperlukan dalam pengelolaan koperasi yang profesional (Gozali & Kesuma, 2017). Laporan keuangan yang disusun koperasi tersebut haruslah mengikuti standar dan transparan (Tiswiyanti et al, 2015).…”