PRESENTATION OF FINANCIAL STATEMENTS BASED ON ENTITY FINANCIAL ACCOUNTING STANDARDS WITHOUT PUBLIC ACCOUNTABILITY (CASE STUDY AT KPRI SEHAT RSUD DR. ISKAK TULUNGAGUNG)
Keywords:
Cooperatives, SAK ETAP, Presentation of Financial Statements.Abstract
KPRI Sehat RSUD dr. Iskak Tulungagung is one of the entities in the form of a
cooperative. The cooperative's financial statements have a standard as a reference, namely the
Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). This
SAK ETAP has been effective since January 1, 2011. In its activities and financial reporting,
transparency is required according to the standards of SAK ETAP set by IAI. Demands for
transparency in reporting on their activities, including financial reporting, are expected to refer to
the SAK ETAP standards set by the Indonesian Accounting Association (IAI). Complete
financial statements include: (a). Balance Sheet (b). Profit/loss statement (c). Statement of
changes in equity (d). Statement of cash flows. The research objectives are (1) to find out the
rules of SAK ETAP on the financial statements of cooperatives, (2) to find out the financial
statements presented by KPRI Sehat RSUD dr. Iskak Tulungagung and (3) To find out how far
the implementation of SAK ETAP in the financial statements presented by KPRI Sehat RSUD
dr. Iskak Tulungagung. This research is qualitative. The approach is descriptive. The process of
collecting secondary data in the form of KPRI financial reports and methods of documentation
and interviews, and various scientific methods in the data analysis process includes three
elements, namely (1) Data Reduction, (2) Data Presentation/Display, and (3) Conclusion
Drawing. The result of this study concluded:
The basis for cooperative financial statements is the rules in SAK ETAP. Financial
statements must be made, including Balance Sheet, Income Statement, Statement of
Changes in Equity, Statement of Cash Flows, and Notes to Financial Statements.
KPRI Sehat Financial Report RSUD dr. Iskak Tulungagung has been fully made, according
to what is stipulated in SAK ETAP.
In general, the presentation of KPRI Sehat's financial statements at RSUD dr. Iskak
Tulungagung is in accordance with the applicable SAK rules, namely PSAK No.1.
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