Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the Financial Reports of The "BAHAGIA" Candi Sidoarjo Savingsand Loans Cooperative (KSP)

This research aims to determine the application of SAK ETAP in the financial reports of the "BAHAGIA" Candi Sidoarjo Savings and Loans Cooperative. This research was conducted at KSP "BAHAGIA" Candi Sidoarjo in April 2023. Data collection techniques in this research were carried out through interviews and the 2020-2022 Annual Member Meeting book. The data analysis used was to carry out a field survey which was carried out to apply for permission to conduct research and to collect initial data about the general picture of Happy Cooperatives. The data analysis technique is divided into three parts, namely collecting data, conducting a survey, then observing the cooperative management, then conducting interviews with the parties concerned.