PERBANDINGAN KELENGKAPAN PENGUNGKAPAN WAJIB LAPORAN KEUANGAN KOPERASI DI KABUPATEN OKU TAHUN 2008 DENGAN 2009

Abstract

This study aims to determine completeness level and differences in
completeness of financial statements mandatory disclosure of KPRI
(government employee cooperation) at District of OKU in 2008 and 2009.
This study uses purposive sampling method with requirement those
cooperations submit RAT (annual member meeting) report to the
Department of Industry at OKU district. RAT reports of KPRI for 2008 and
2009 available in the Department of Industry amount to 15 (fifteen) units.
The variable in this study is the completeness level of mandatory disclosure
of KPRI financial statements at Department of Industry in 2008 to 2009
which is based on criteria as follows: Balance Sheet which includes current
assets, long-term investments, fixed assets, other assets , current liabilities,
long-term liabilities, and equity; Calculation of operation results that
includes participation of members, revenues from non-members, and
operating expenses; Cash flow statement includes cash flows from operating
activities, cash flows from investing activities, and cash flow from financing
activities; Member economic promotion report which includes economic
benefits from the purchase/procurement of shared services, economic
benefits of joint management, economic benefits from saving and loan via
cooperation, and economic benefits in the form of SHU; Notes to the
financial statements includes the accounting treatment, and disclosure of
other information. Data collection methods used in this study are
observation, documentation, and interview. The analytical method used is
descriptive percentage.
The result of this study shows that the average completeness level of
financial statements mandatory disclosure of cooperation listed in
Department of Industry at OKU Regency in 2008 is only 29.84%, and in
2009 is 35.30%. In 2008, the highest disclosure of items in the category of
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saving and loan cooperation is Wahana Niaga cooperation at 39.34% and
the lowest is Bappeda cooperation of 16.39%. The highest Disclosure of
items in the category of saving and loan cooperation and multi purpose
cooperation (Waserda) is Tunas Baru cooperation of 40.98% and the lowest
is 21.31% which is Melati cooperation. In 2009, the highest disclosure of
items in the category of saving and loan cooperation is Bina Sejahtera
cooperation at 40.98% and the lowest is 19.67% which is Bappeda
cooperation. For the category of saving and loan and multi purpose
cooperation, the highest disclosure is 47.54% (Sumber Gizi cooperation)
and the lowest is Melati cooperation of 26.23%.
Result also shows that differences in the level of disclosure completeness
are caused by the disclosure of components and items which is based solely
on the performing activities and lack of information and insight in
expressing the items in Financial Statements. In addition, the cooperations
which are financially strong and audited by Public Accounting Firm (KAP)
will disclose more information than those of financially weak and not
audited by KAP cooperations.
Keywords: Mandatory Disclosure, Government Employee Cooperation (KPRI),
SFAS No. 27 year 2009