PENERAPAN MODEL IFRS FOR SMES (SAK-ETAP) SEBAGAI TANGGUNG JAWAB SOSIAL KOPERASI TERHADAP LINGKUNGANNYA (PENDAMPINGAN PENGGUNAAN SAK-ETAP UNTUK KPN POLITEKNIK NEGERI PONTIANAK)

Abstract

IFRS For SMEs (Small Medium Entities) or knowing as SAK ETAP is a new standard that inspiring the writers to the research title: Penerapan Model IFRS For SMEs (SAK ETAP) Sebagai Tanggung Jawab Sosial Koperasi Terhadap Lingkungannya. The problems are formulated as (1) The changes of PSAK 27 into IFRS For SMEs (2) The summering and publishing of KPN Polnep based on IFRS For SMEs (3) The KPN`s responsibility to the social environment. It`s concern to disclose and measurement of Asset, Liabilities, Earned and Expense. This the exploratory research method which is narrative and descriptive approach with the KPN Polnep is an object. The object should be reporting its financial based on IFRS for SMEs and increase the social responsibility to its environment as the output of research. The KPN Polnep as icons entities which using the IFRS for SMEs. As the results, in December 31, 2012, KPN Polnep had used the IFRS For SMEs on its financial statement, while some items are not full adopted on its IFRS For SMEs, such as (1) the IFRS For SMEs sentences isn`t declared on its notes of financial statement. (2) The inventory had not measured by actual method. (3) in cash flow statement, KPN Polnep had no choosed the direct or indirect method (4) there is no disclose of tender project (5) KPN had not full adoption of IFRS For SMEs as the conclusion of this research. KPN Polnep is taking care of its social responsibility by using IFRS For SMEs as a new standard reporting, timely in SHU, timely in financial reporting publish. Advice for KPN Polnep are Changes the terminology of Balance Sheet into Financial Position Statement with fixed asset as the first portion than its current asset.