PENERAPAN PERATURAN NOMOR 12/Per/M.KUKM/IX/2015 PADA (KPRI) KOPERTIS WILAYAH VII JAWA TIMUR

Abstract

The problem formulation of this research was Financial Statements Presentation of KPRI Kopertis Region VII in
East Java. This investigated whether or not it was appropriate following the Minister of Cooperation and Small
and Medium Enterprises of the Republic of Indonesia, the regulation number 12/Per/M.KUKM/ix/2015.
Cooperation as a system involving Indonesian economic life has legality that is stated in the Law number 25 year
of 1992. Accordingly, this research aimed to understand whtehre the cooperative financial statement
presentation had an appropriateness to Regulation of the Minister Cooperatives and Small and Medium
Enterprises of the Republic of Indonesia.The data obtained directly from KPRI Kopertis Region VII East Java in
the form of written and oral sentences, behavior, phenomenon, occasions that happened at KPRI Kopertis Region
VII East Java. Moreover, observation and interview were conducted and collected as data, followed by documents
that can gives wider background about the main research. This research results in the current financial reports,
KPRI Kopertis Region VII East Java provided the equity changing reports, statements of the cash flow and notes
on the balance sheet and the remaining balance of the bussiness results.
Keywords: cooperative, regulation of the minister cooperation and small and medium enterprises of the Republic
of Indonesia, SAK ETAP