Penyusunan Laporan keuangan Koperasi Berdasarkan Kebijakan Akuntansi Permenkop UMKM No. 2 Tahun 2024
Studi Kasus pada Koperasi KBUP (Koperasi Bina Usaha Permata) Site Asam – Asam
DOI:
https://doi.org/10.62007/joumi.v4i2.703Keywords:
Accounting Standards, Cooperative, Financial Report, Financial Statements, PERMENKOP UKMAbstract
This study aims to examine the process of preparing financial statements of Koperasi Bina Usaha Permata based on Permenkop-UKM No. 2 of 2024 regarding guidelines for cooperative financial reporting. The background of this study is that financial statements have not yet been fully prepared and there is a lack of understanding among the management regarding cooperative accounting standards. Using a qualitative descriptive method through a case study approach, data were collected through observation, interviews, and documentation. The results of the study indicate that before mentoring was conducted, financial recording was still done manually and did not yet follow the standard structure. After the mentoring process, the reports were successfully prepared, covering financial position, profit and loss, cash flow, and notes to the financial statements, referring to the SAK for Private Entities. It is expected that these reports will enhance transparency and accountability to members and CSR partners. This study also recommends that the cooperative improve accounting training for management and begin to implement.
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