ANALISIS PENERAPAN SAK ETAP DALAM LAPORAN KEUANGAN DI KOPERASI UNIT DESA (KUD) LANGGENG DESA MARSAWA KECAMATAN SENTAJO RAYA KABUPATEN KUANTAN SINGINGI

This study aims to determine whether the cooperative’s financial statement presentation treatment has implemented Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The type of research used in this research is descriptive qualitative research. The data processed in this study is the 2020 financial report of the Langgeng Village Unit Cooperative (KUD) Marsawa Village, Sentajo Raya District, Kuantan Singingi Regency. The financial statements are analyzed whether the application of SAK ETAP in the preparation of financial statements is in accordance with the application of SAK ETAP or not.In this research, the writer uses descriptive method. The descriptive method is to conclude, interpret and clarify the data according to the actual policy. The types of data used are primary data and secondary data. Based on the analyzed financial statements, it turns out that there posts that are not in accordance with SAK ETAP, which means the treatment of Village Unit Cooperative (KUD) Langgeng, Marsawa Village, Sentajo Raya District, Kuantan Singingi Regency. Not in accordance with the implementation of the established SAK ETAP. Because it only presents a report on the calculation of the remaining operating results, the balance sheets and income statement are not detailed and do not present a statement of changes in equity, cash flow statement, and notes to financial statements. The financial statements must be reconstructed so that the presentation is in accordance with SAK ETAP, which consists of a balance sheet, a report on the calculation of the remaining operating results, a report on changes in equity, a cash flow statement, and notes to the financial statements