Penerapan SAK ETAP Pada Laporan Keuangan Simpan Pinjam Koprimka Anjasmoro PT. Kereta Api Indonesia (PERSERO) Daerah Operasi 9 Jember

This study aims to determine the application SAK ETAP on the financial statements of Koprimka Anjasmoro PT. Kereta Api Indonesia (Persero) Daerah Operasi 9 Jember. By analyzing the presentation of financial statements prepared by Koprimka Anjasmoro and with SAK ETAP. The collection of data used in this study were interviews and documentation. This research uses qualitative descriptive analysis. The results of this study indicate that the presentation of financial statements that have been made on Koprimka Anjasmoro consists of statements of net income and the balance sheet, report calculations of net income and balance sheet prepared by Koprimka Anjasmoro not been prepared based SAK ETAP makes the difference, it can be Koprimka Anjasmoro concluded that in general have yet to implement financial accounting standards generally accepted that SAK ETAP