Financial Statement Based on SAK ETAP at the Medika Civil Servant Cooperative of Abdoel Wahab Sjahranie Hospital

Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) are entities that do not have significant public accountability and issue general purpose financial reports for external users. The purpose of this study was to analyze the presentation and preparation of the financial statements of the Medika Cooperative Civil Servant of Abdoel Wahab Sjahranie Hospital in accordance with the SAK ETAP. This study uses a qualitative method with a descriptive analysis approach. Primary data collection techniques through observation, interviews, and documentation. Secondary data techniques through information sources on the structure, history and financial reports of Cooperatives. Presentation of the financial statements of the Medika Cooperative Civil Servant of Abdoel Wahab Sjahranie Hospital only prepares a statement of financial position, profit and loss report, and cash flow statement