PENERAPAN SAK ETAP PADA PERKOPERASIAN DALAM PENYAJIAN LAPORAN KEUANGAN KOPERASI UNIT DESA KARYA AGUNG KECAMATAN SINGINGI

This study aims to determine the suitability of the application of SAK ETAP (Financial Accounting Standart Without Public Accountability) in presenting financial statements of village unit cooperatives karya agung. This type of research is descriptive research, which aims to compare existing theories with actual practice. The type of data was used is primary and secondary data, where the primary data is the result of interview with question and answer with village unit cooperatives Karya Agung employee regarding the brief history of cooperatives. Secodary data in the form of organization structure, financial statements. The data analysis technique was used is descriptive method. From the result of the research the writer can conclude that the financial statements prepared by village unit cooperatives Karya Agung not yet fully based on the SAK ETAP, financial statements presented village unit cooperatives Karya Agung only include only three repots that is balance, income statement and statement of owner equity