Analysis of Financial Report Presentation Based on SAK-EMKM at Bersatu Bangun Belawan Cooperative

Abstract

This Study aiming for analyze presentation report finances at the United Build Cooperative Belawan with Standard Accountancy Finance Entity Micro, Small, and Medium Enterprises (SAK-EMKM). Cooperatives This is cooperative consumer research founded by the Gugah Nurani Indonesia Foundation (GNI). This use method qualitative with the primary data obtained from observation direct and interview, as well as secondary data in the form of document finance cooperatives. Research results show that report finance United Cooperative Builds Belawan Not yet fully in accordance with SAK-EMKM, which should be covering report position finance, report profit loss, and notes on report finance. Presentation that exists only includes a list of cash inflows, a list of cash outflows, and a balance sheet balance. Research This confirm importance implementation standard proper accounting​ for increase accountability and quality reporting finance cooperative. With Thus, cooperatives can fulfil need stakeholders interest, support more management​ good, and push sustainability business.