Implementation of entity financial accounting standars without public accountability (SAK-ETAP) in sharia cooperatives in Bandar Lampung City


  • Nurmala Nurmala Program Studi Akuntansi Perpajakan, Politeknik Negeri Lampung,Indonesia
  • D Anggraini Program Studi Akuntansi Perpajakan, Politeknik Negeri Lampung,Indonesi
  • E Yuniarti Program Studi Akuntansi Perpajakan, Politeknik Negeri Lampung,Indonesia



This study aims to analyze the application of SAK-ETAP in Islamic cooperatives inBandar Lampung City in preparing their financial statements. The expected benefit is to assistcooperatives to apply SAK-ETAP in preparing their financial statements so that the financialstatements can describe the real financial conditions of the cooperatives. With this realfinancial condition, the tax paid is close to the real value so that it can increase state/regionalincome. This research is using sharia cooperatives in the city of Bandar Lampung as subjects,especially in Kedaton and Rajabasa districts, with the consideration that the cooperative isclose to Lampung State Polytechnic due to pandemic conditions. The data needed arecooperative financial statements, interviews with supervisors and administrators, and SAKETAP. Sharia cooperative financial data obtained is as much as seven. Of the sevencooperative data that can be processed are 6 cooperative data. The analysis technique used isdescriptive qualitative by comparing the financial statements of Islamic cooperatives with theapplication of SAK-ETAP. The results obtained show that the six cooperatives haveimplemented the processes and procedures for the operation well or are already following theFinancial Accounting Standards for Entities without Public Accountability (SAK-ETAP).


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