Analisis Penerapan SAK ETAP pada Penyusunan Laporan Keuangan Koperasi Kasih Indonesia

Cooperatives as economic entities based on the principle of mutual cooperation are required to prepare financial statements that are accurate, transparent, and accountable to their members. The Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) serve as the main guideline for cooperatives in presenting high-quality financial reports. This study aims to analyze the implementation of SAK ETAP in the preparation of financial statements at Koperasi Kasih Indonesia and to assess its compliance with applicable accounting standards. This research employs a qualitative approach using a literature study method and secondary data analysis, including cooperative financial statements and supporting documents. The results indicate that Koperasi Kasih Indonesia has implemented SAK ETAP; however, the implementation has not been fully compliant with the standard requirements. This is evidenced by the absence of Notes to the Financial Statements, inconsistencies in the naming and presentation of certain financial statement items, and incomplete fulfillment of the required financial statement components under SAK ETAP. Nevertheless, the balance sheet, income statement, statement of changes in equity, and cash flow statement have largely been prepared in accordance with SAK ETAP provisions.