Bimbingan Teknis Penyusunan Laporan Keuangan Koperasi Berbasis SAK ETAP bagi Juru Buku Koperasi Kabupaten Bandung Jawa Barat

Abstract

Financial reports are a form of financial information produced by a business entity that will be very
useful for decision-making by internal parties (management) and external parties. A financial report
that can be used to make decisions must comply with nationally applicable financial reporting
standards, for that preparation of cooperative financial reports must refer to financial accounting
standards. Cooperatives refer to financial accounting standards for Entities Without Public
Accountability (SAK ETAP). The resulting financial reports consist of five types, namely: Calculation
of Operating Results (PHU) reports or Loss/Profit Reports; balance sheet; Statement of changes in the capital; Notes to Financial Statements. As a business entity that has character values and principles, the preparation of cooperative financial reports must also pay attention to and apply cooperative principles. Preparation of cooperative financial reports showing business financial information for one period, in which cooperatives have several types of businesses, namely financial services businesses, trading businesses, and real/non-financial sector service businesses. In this technical guidance, the financial reports prepared are financial reports for financial service businesses, namely the case of savings and loan cooperatives