PENERAPAN SAK-ETAP PADA ENTITAS KOPERASI (Studi Kasus Pada KUD Tri Karsa Jaya Kec. Bangsalsari Kab. Jember)
Abstract: Financial reportis a
report that shows the financial position consisting of revenues, expenses,
assets, capital, and debt in a given period as a result of the transactions. Th
financial statements should reflect the purpose cooperative of cooperatives, the
balance of the calculation must be clearly informed cooperative activities with
its members, because it is the income of members is presented separately f rom
income derived from non - member transactions. Presentation was more reflective
of that cooperative effort is more concerned with the transaction or service to
the members of the non -members. Financial statements are the KUD "Tri
Karsa Jaya" consisting of the balance sheet and the balance of the report.
At the balance sheet of financial statements provide information about the
assets, liabilities, and equity. Presentation of financial statements KUD
" Tri Karsa Jaya" is not in accordance with GAAP on the accounting
co-ETAP, because KUD "Tri Karsa Jaya" has not made a cash flow
statement, statement of changes in equity, and notes to the financial
statements.
Penulis: Yulinartati
Kode Jurnal: jpakuntansidd130785