Analysis of The Presentation of Financial Statements Based on Sak-Etap (At The End of The King Village Unit Cooperative Year 2018-2020)

Abstract

The purpose of this study is to analyze the presentation of financial statements based on SAK-ETAP at the Ujung Raja Village Unit Cooperative in 2018-2020. To obtain data and information in writing this thesis, research was carried out directly at the Ujung Raja Village Unit Cooperative. The object of his research is the presentation of financial statements based on SAK-ETAP at the Ujung Raja Village Unit Cooperative in 2018-2020. This research uses a qualitative method, where researchers will make direct observations to the field and collect data that will be analyzed based on observations and knowledge The results of the study show that the financial statements of the Ujung Raja Village Unit Cooperative in 2018 in presenting and disclosing accounting information based on SAK ETAP show that, the presentation of balance sheet information for the Ujung Raja Village Unit Cooperative is in accordance with SAK ETAP, however, in this KUD, there are still posts that have not been presented such as inventory, intangible assets, tax liabilities and estimated liabilities. The presentation of information on the equity change report of the Ujung Raja Village Unit Cooperative presented is in accordance with SAK ETAP. However, the Ujung Raja Village Unit Cooperative does not present information for equity components that are affected by changes in accounting policies and recognized correction errors.