@thesis{thesis,
		author={Nartalia  Agnes},
		title ={ANALYSIS OF THE PREPARATION OF FINANCIAL STATEMENTS BASED ON THE FINANCIAL ACCOUNTING STANDARDS OF ENTITY WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) IN SEKAR MAS WOMEN COOPERATIVE, KATEMAS VILLAGE, KUDU DISTRICT, JOMBANG REGENCY},
		year={2022},
		url={http://repository.undar.ac.id/id/eprint/2458/},
		abstract={Agnes Nartalia Febbryanisah, Drs. H. Supriadi, M.Si, Hevi Susanti, S.E., M.Si

Agnes Nartalia Febbryanisah, Faculty of Economics, Darul 'Ulum University, born in Jombang, February 5, 2000. Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the presentation of financial statements at the Katemas Village Women's Cooperative. Chief Advisor

The objectives of this study are: 1) Knowing the presentation of financial statements at the Katemas Village Women's Cooperative; and 2) Knowing the application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the presentation of financial reports at the Katemas Village Women's Cooperative.

The type of research used is qualitative with a descriptive approach. The research data is in the form of direct interviews with the Cooperative Head, Secretary, and Cooperative Treasurer and financial report data. Collecting data through observation, interviews, and documentation.

The results of the study conclude: 1) Presentation of the financial statements prepared by the Katemas Village Women's Cooperative consisting of a Balance Sheet, Business Results Calculation Report, Cash Flow Statement, and Summary of Changes in Net Wealth Position; 2) Katemas Village Women's Cooperative has not fully implemented SAK ETAP as a standard in the preparation of financial statements because it did not compile Notes to Reports and in the Changes in Equity report using the term Summary of Changes in Net Wealth Position.

Keywords: Cooperatives, SAK ETAP, financial statements}
		}