PENERAPAN SAK ETAP PADA LAPORAN KEUANGAN KSP PSM MOJOKERTO

Abstract

This research aimed to examine and analyze the presentation of financial statements based on the financial standards of SAK ETAP at Koperasi Simpan Pinjam (KSP) Pratama Surya Makmur Branch of Mojokerto. The research used a qualitative approach, a case study at Koperasi. The approach was qualitative since the informant, place, event, and document as the data sources. Moreover, the data collection technique used interviews, observation, and document analysis. The data analysis technique used interactive analysis and triangulation. Furthermore, the research result concluded that the implementation of Indonesian Accounting Standards For Non-Publicly-Accountable Entities (SAK ETAP) at Koperasi Simpan Pinjam Pratama Surya Makmur Branch of Mojokerto had not been suited yet. It happened as there were many accounts that had not been stated in the financial statements; including supply, investment property, fixed asset, and tax obligation. Besides, KSP Pratama Surya Makmur had a limitation, from their human resources in the financial accounting sector. Their knowledge quality was not optimal when managing finance. Therefore, some efforts had to be made by making some changes in policy in order to have precise financial statements report based on SAK ETAP.