Evaluasi Atas Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Sak Etap) Pada Koperasi “Warga Listrik” (Warlis) Pln Surabaya Selatan

Cooperative is an institution, when people who have same interests, together to improve their welfare. A good cooperative must make good financial reporting, accordance with the cooperative accounting procedures, which in Indonesia using the Financial Accounting Standards Entity Without Public Accountability (SAK ETAP). Koperasi Warga Listrik is a cooperative institution that implements cooperative accounting system. To find out the implementation of the system performed, this study used descriptive qualitative, with data retrieval through interviews and documentation, it is necessary to obtain the data to support the research. From the data has been collected will be conclude, regarding the system that is used in the Cooperative Employees "Warga Listrik" (WARLIS) PT. PLN (Persero) South Surabaya. From the results of data processing can be concluded that the Cooperative Employees "Warga Listrik" has applied SAK ETAP, but the presentation of financial reports still exist that is not appropriate, because they are according the system is good. Keywords: Cooperative, Evaluation, Financial Report, SAK ETA