EVALUASI PENERAPAN SAK ETAP TERHADAP PENYAJIAN LAPORAN KEUANGAN KOPERASI KREDIT SUKA DAMAI KABUPATEN MANGGARAI BARAT

Abstract

This research aim to find out the suitability of the financial statements of with SAK ETAP in Suka Damai Credit Cooperative, West Manggarai Regency. This research used descriptive comparative approach. Based on the result of data analysis, it shows that the financial statements of Suka Damai Credit Cooperative was generally in accordance with SAK ETAP because they have presented the balance sheets, the return on operation, the report of changes in equity, the report of cash flows, and the financial statements. But there were still two accounts that were not appropriate, namely assets and liabilites, tax and profit. So it can be concluded that the financial statements of Suka Damai Credit Cooperative have not yet fully follows the SAK ETAP.