ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA KOPERASI SERBA USAHA (KSU) SMA N 1 KUANTAN MUDIK

This study aims to determine how to analyze the presentation of financial statements based on SAK ETAP in multi-business cooperatives (SHU) at SMA N 1 KUANTAN MUDIK in 2019. The research was conducted from November 2019 to September 2020. The method used in this research is qualitative descriptive analysis. The results of the research based on the presentation of the balance sheet, the profit report of the multi-business cooperative (KSU) at SMA N 1 KUANTAN MUDIK 2019 show that the multi-business cooperative financial statements (KSU) of SMA N 1 KUANTAN MUDIK have not fully implemented financial reports based on SAK ETAP because SMAN's multi-business cooperatives (KSU) 1 KUANTAN MUDIK only makes two financial reports, namely the balance sheet and income statement because the cooperative only wants to determine how much profit the cooperative will generate during 2019. Of course this is not in accordance with the cooperative financial reporting standards based on SAK ETAP which is the financial report, namely balance sheets, income statements, equity statements, cash flow statements, and notes to financial statements. This study suggests that the Multipurpose Cooperative Unit (KSU) of SMA N 1 KUANTAN MUDIK presents equity reports, cash flow reports and notes on financial reports in their financial statements to comply with SAK ETAP principles