IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR NON-PUBLICLY – ACCOUNTABLE ENTITIES (SAK) ETAP ON THE FINANCIAL REPORT KPRI KARYA DWIJATAMA SURABAYA
Indonesia has a Financial Accounting Standard (SAK) For Non-Publicly-Accountable Entities (ETAP) as the main guideline for arranging financial report that must be referred by every entity that does not have significant public accountability in the arrangment of its financial report. This study aims to know the implementation of SAK ETAP at KPRI Karya Dwijatama Surabaya. The benefits of this study are expected to illustrate how far the implementation of SAK ETAP at KPRI Karya Dwijatama Surabaya and to know the problems in implementing the arrangment of Financial reports based on SAK ETAP. The analysis technique that is used in this study is descriptive qualitative with the research indicators being financial reports and SAK ETAP. The data sources in this study are general documents relating to the implementation of SAK ETAP at KPRI Karya Dwujatama Surabaya, and the book of Annual Member Meeting (RAT) in 2014, 2015 and 2016 which contains a complete annual report on cooperative. The results of this study indicate that the financial report at KPRI Karya Dwijatama Surabaya in the process and procedures are quite good and in accordance with SAK ETAP, although not all the implementations have been done. Suggestions for KPRI Karya Dwijatama are to repair further the Financial Report based on SAK ETAP which has been made, in order to make it suitable with Financial Accounting Standard (SAK ETAP).