ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS PRIVAT DALAM PENYUSUNAN LAPORAN KEUANGAN KOPERASI COOSAE

This study analyzes the implementation of the Private Enterprise Financial Accounting Standards (SAK EP) in the preparation of financial statements of the Smart Agricultural Ecosystem Multi-Stakeholder Producer Cooperative (Coo.SAE). The background of this study is based on the importance of presenting transparent and accountable financial statements in multi- stakeholder cooperatives involving various member groups with diverse information needs. The approach used is qualitative with data collection techniques in the form of interviews and documentation. The analysis was conducted by comparing the practice of preparing cooperative financial statements with the provisions of SAK EP. The results of the study show that cooperatives have not fully implemented SAK EP in preparing financial reports, particularly regarding salary expenses, establishment costs, depreciation of fixed assets, amortization of prepaid expenses, and the completeness of the Notes to the Financial Reports. Adjustments made show material differences in the income statement, changes in equity and financial position. These findings confirm that the implementation of SAK EP in cooperatives that are still in the initial operational stage requires strengthening accounting policies and increasing human resource capacity to make financial statements more reliable and accountable