PENERAPAN SAK ETAP ATAS PENYAJIAN LAPORAN KEUANGAN KOPERASI MULIA BAKTI DI KECAMATAN PULAU RIMAU

Implementation of SAK ETAP on Financial Statement Presentation Mulia Bakti Cooperative in Pulau Rimau District. Dzul Karomah, 2015 (xiii + 60 pages) Email: dzul_karomah@yahoo.co.id The final report was taken on Bakti Mulia Cooperative located in Pulau Rimau District. The cooperative engaged in savings and loans, services, and sales related to oil palm. The author conducted data collection techniques by using interview and documentation as well as collecting data through books, journals, and Internet. Based on the interview and documentation, it could be found that the main problem is that the cooperative did not apply SAK ETAP in the presentation of financial statements. Meanwhile the specific problem appeared when the characteristics of qualitative information in financial statements were not given correctly yet, the recognition of financial statements elements have not been implemented properly, and the financial statements were not complete yet. Based on the issues, the discussion that would be discussed was about the accounting standards, the characteristics of qualitative information in financial statements, recognition of financial statements elements, and financial statement presentation of Cooperative Bakti Mulia based on SAK ETAP. According to the result of discussion, it can be suggested that it is better for the cooperative to use SAK ETAP as a generally acceptable standard in preparing the financial statements