Penerapan Audit Laporan Keuangan Bagi Pengelola Koperasi di Kabupaten Madiun
Abstract
Financial Reports are part of the manager's accountability report for an accountingperiod that can be used as material to assess the work of cooperative management. The general
objective of auditing financial statements is to express an opinion on the fairness of financial
statements, in all material respects, in accordance with accounting principles that are generally
applicable in Indonesia. Fairness of financial statements is assessed based on assertions
contained in each element presented in the financial statements. The results of the research
conducted on 3 (three) Cooperatives in Madiun showed the following results: KPRI Sumber
Bahagia has provided a fair and complete financial report, even though there are several
account names and report formats that must be adjusted to SAK ETAP and Cooperative and
SME Ministerial Regulations No. 12 of 2015. KOPWAN Sekar Arum and KOPWAN Rindu
have not provided a fair and complete financial report, because they have never been audited
so that the preparation of financial reports must be adjusted to SAK ETAP and Cooperative
and SME Ministerial Regulation No. 12 of 2015. From the explanation above it can be
concluded that the understanding of the financial report audit at KPRI Sumber Bahagia is
good, while in KOPWAN Sekar Arum and KOPWAN Rindu need to be improved.
Keywords: Financial Report Audit, Accountability Report, SAK ETAP
Downloads
References
Undang – Undang RI No. 25 Tahun 1992,
tentang Perkoperasian
Undang – Undang RI No. 17 Tahun 2003,
tentang Keuangan Negara
Undang – Undang RI No. 15 Tahun 2004,
tentang Pemeriksaan Pengelolaan
Penerapan Audit Laporan Keuangan Bagi Pengelola Koperasi
di Kabupaten Madiun
dan Tanggung Jawab Keuangan
Negara
Instruksi Presiden Nomor 3 Tahun 2010
tentang Program Pembangunan
yang Yang Berkeadilan
Peraturan Pemerintah Nomor 9 Tahun 1995
tentang Pelaksanaan Kegiatan
Usaha Simpan Pinjam Oleh
Koperasi
Peraturan Gubernur Jawa Timur Nomor 38
tahun 2009 tentang Rencana
Pembangunan Jangka Menengah
Daerah (RPJMD) Tahun 2009 s.d
Pemerintah Provinsi Jawa
Timur
Keputusan Menteri Koperasi dan UKM RI
No 1/KEP/M.KUKM/I/2006
tentang Pedoman Pelaksanaan
Pendirian dan Perubahan Anggaran
Dasar Koperasi
Peraturan Menteri Negara Koperasi dan
UKM No.
/Per/M.KUKM/XI/2008, tentang
Pedoman Pelaksanaan Kegiatan
Usaha Simpan Pinjam oleh
Koperasi (Perubahan Keputusan
Menteri Koperasi PPK dan M
No.351/KEP/M/XII/1998).
Peraturan Menteri Negara Koperasi dan
UKM No.
/Per/M.KUKM/XI/2008, tentang
Pedoman Penilaian Kesehatan
Koperasi Simpan Pinjam dan Unit
Simpan Pinjam Koperasi.
Peraturan Menteri Negara Koperasi dan
UKM No.
/Per/M.KUKM/XI/2008, tentang
Pedoman Pengawasan Koperasi
Simpan Pinjam dan Unit Simpan
Pinjam Koperasi.
Peraturan Menteri Koperasi dan UKM No.
/PER/M.KUKM/XII/2011
tentang Pedoman Penyelenggaraan
Rapat Anggota Koperasi.
Peraturan Menteri Koperasi dan UKM No.
/PER/M.KUKM/VII/2012
tentang Pedoman Umum Akuntansi
Koperasi
Peraturan Menteri Koperasi dan UKM No.
/PER/M.KUKM/IX/2015 tentang
Pedoman Umum Akuntansi
Koperasi Sektor Riil.
Peraturan Menteri Koperasi dan UKM
No.15/Per/M.KUKM/IX/2015
tentang Usaha Simpan Pinjam oleh
Koperasi
Standar Akuntansi Keuangan Entitas Tanpa
Akuntabilitas Publik
Standar Pemeriksaan Akuntan Publik
(SPAP)
Jusup, Al. Haryono (2001). Pengauditan.
Buku 1. Yogyakarta: Bagian
Penerbitan STIE YKPN
Munawir, (1997), Auditing Modern Buku 1,
BPFE, Yogyakarta
COPYRIGHT NOTICE
The copyright in this website and the material on this website (including without limitation the text, computer code, artwork, photographs, images, music, audio material, video material and audio-visual material on this website) is owned by JHP17and its licensors.
Copyright license
JHP17 grants to you a worldwide non-exclusive royalty-free revocable license to:
- View this website and the material on this website on a computer or mobile device via a web browser;
- Copy and store this website and the material on this website in your web browser cache memory; and
- Print pages from this website for your
- All articles published by JHP17are licensed under the creative commons attribution 4.0 international license. This permits anyone to copy, redistribute, remix, transmit and adapt the work provided the original work and source is appropriately cited.
JHP17does not grant you any other rights in relation to this website or the material on this website. In other words, all other rights are reserved.
For the avoidance of doubt, you must not adapt, edit, change, transform, publish, republish, distribute, redistribute, broadcast, rebroadcast or show or play in public this website or the material on this website (in any form or media) without appropriately and conspicuously citing the original work and source or JHP17prior written permission.
Permissions
You may request permission to use the copyright materials on this website by writing to jhp17@untag-sby.ac.id
Enforcement of copyright
JHP17takes the protection of its copyright very seriously.
If JHP17discovers that you have used its copyright materials in contravention of the license above, JHP17 may bring legal proceedings against you seeking monetary damages and an injunction to stop you using those materials. You could also be ordered to pay legal costs.
If you become aware of any use of JHP17's copyright materials that contravenes or may contravene the license above, please report this by email to jhp17@untag-sby.ac.id
Infringing material
If you become aware of any material on the website that you believe infringes your or any other person's copyright, please report this by email to jhp17@untag-sby.ac.id
target="_blank"
