PENERAPAN STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA KOPERASI DI EKS-KARISEDENAN BANYUMAS

Abstract

This Research is a research qualitative by using case study method. This research aim to know the implementation of Indonesian Accounting Standard for Non-Publicly-Accountable Entities (SAK ETAP) in presentation of the financial statements of the cooperative in the region Ex residency of Banyumas. Amount of cooperative sample which is used in this research counted 43 primary cooperative exist in ex Karesidenan Banyumas. Data analysis techniques in this study using a model developed by Miles and Huberman, namely: data collection, data reduction, data presentation, and conclusion.

Results of the qualitative data analysis are application of Indonesian Accounting Standard for Non-Publicly-Accountable Entities (SAK ETAP) in presentation of cooperative financial statement of Ex Residency of Banyumas show: (1). Presentation of primary cooperative financial statement in Ex Residency Banyumas mostly not in accordance withIndonesian Accounting Standard for Non-Publicly-Accountable Entities (SAK ETAP). Incompatibility presentation of financial statements primary cooperatives in the Ex Residency of Banyumas note of 41 cooperatives that have not been present the Statement of Changes in Equity, 41 cooperatives that have not been present the Cash Flow Statement, and 31 cooperatives have not been present Notes to the Financial Statements in the presentation of financial statements. (2). The factors that led to the financial statement presentation of primary cooperatives in the Ex Residency of Banyumas not in accordance with Indonesian Accounting Standard for Non-Publicly-Accountable Entities (SAK ETAP), among others: the use of accounting software, lack of socialization or training cooperative accounting by government, and human resources less competent in the field of accounting.

Keywords : SAK-ETAP, financial statement, cooperation