Mechanism For Preparation Of Financial Reports KSU Mitra Sejahtera In Islamic Junior High School Jember Based On SAK ETAP
DOI:
https://doi.org/10.32528/issh.v2i3.414Keywords:
KSU Mitra Sejahtera, Financial Reports, SAK ETAPAbstract
Cooperatives are a form of legal entity in Indonesia that aims to improve the community’s economic welfare. This study aimed to implement and analyze the mechanism for compiling and presenting SAK ETAP-based financial reporting at KSU Mitra Sejahtera. The research design used in this study is qualitative research using case study analysis. The financial statements for 2022 at KSU Mitra Sejahtera are not fully covered by the current SAK ETAP. where it only presents reports of cash receipts and disbursements This is due to the limited knowledge and background of cooperative treasurers who are not from the accounting field. As a result, these two to three years cannot hold the RAT (Annual Member Meeting). So the author provides a solution in the form of a financial reporting mechanism at KSU Mitra Sejahtera based on SAK ETAP. The results of this research by the cooperative enabled them to independently compile financial reports and carry out the RAT last April.
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