Analysis of the Application of Financial Statements Based on SAK ETAP at Credit Union Jaya Mandiri
Abstract
This study aims to determine the application of financial statements based on the Financial Statements Based on SAK ETAP at Credit Union Jaya Mandiri. This is because the SAK ETAP is one of the standards used in regulating accounting treatment for Micro, Small and Medium Enterprises and Cooperatives in Indonesia. This is because the arrangements are simpler and less complex based on the available capacity of credit union financial statements. The object of this research is the Credit Union Jaya Mandiri engaged in savings and loan services. The approach used in this research is descriptive qualitative by analysinganalyzingings in the field and linking them with existing theories so that documentation and conclusions can be drawn. The sampling technique uses non-probability sampling with interview techniques with the Credit Union Jaya Mandiri management. The financial statements presented at the Credit Union Jaya Mandiri show that they still need to be based on the Financial Accounting Standards for Entities Without Public Accountability. This is because the statements of changes in equity, cash flow statements and notes to the financial statements that are part of the financial statements based on the SAK ETAP have yet to be prepared. The results of the study are suggestionforin preparing financial statements based on the SAK ETAP. The preparation of financial statements begins with the accounting process, including the preparation of a chart of accounts, general journals, ledgers, balance sheets, adjusting journals, and balance sheets and then preparing financial state,ments including statements of operations, statements of changes in equity, balance sheets, cash flow statements and notes to financial statements.
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