Analisis Penerapan Sak Etap Pengukuran, Pengakuan Pendapatan dan Beban dalam Menghitung Sisa Hasil Usaha pada Koperasi SImpan Pinjam CU. Tunas Muda Bagan Batu

Abstract

This study aims to determine the financial statements of the savings and loan cooperatives of CU Tunas Muda Bagan Batu according to or not in full with Indonesian Accounting Standard For Non-Publicly-Accountable Entities, this research is a qualitative descriptive study. Information collected by interview method and documentation, analyzed using comparative descriptive analysis techniques. The results of this study indicate that (1) Cu Tunas Muda's income recognition uses a cash basis so that it is not in accordance with Indonesian Accounting Standard For Non-Publicly-Accountable Entities paragraph 20.27 and the recognition of Cu Tunas Muda expenses in general with a cash basis except for depreciation so this is also not in accordance with Indonesian Accounting Standard For Non-Publicly-Accountable Entities paragraph 2.33 (2) Measurement of income according to the amount of cash received or still must be received in accordance with Indonesian Accounting Standard For Non-Publicly-Accountable Entities paragraph 20.3 and in accordance with what is paid and must be paid in accordance with Indonesian Accounting Standard For Non-Publicly-Accountable Entities 2.27 (3) The format of the presentation of posts in the report on the remaining results of operations has met the reporting standards in Indonesian Accounting Standard For Non-Publicly-Accountable Entities paragraph 5.3, paragraph 3.5, and paragraph 3.9, but for problems the amount is not appropriate because it uses a cash basis.