Annual Financial Statement of PT Essar Indonesia Employee Saves and Loan Cooperative for Financial Year 2021 Balances 31 December 2021

Aliyah Nur Hafifah

doi:10.47194/orics.v1i3.143

Authors

Aliyah Nur Hafifah
aliyah19001@mail.unpad.ac.id

Keywords:

Discovery Learning Model, Practicality, LKPD.

Abstract

Cooperatives according to Law No. 25 of 1992, can be interpreted as a business entity consisting of a group of people whose activities are based on cooperative principles as well as a people's economic movement based on kinship. The cooperative itself also has financial reports that are always reported. Cooperatives have financial reports that are reported within a certain period of time with the users of the report themselves being members of the cooperative, management, supervisors and other stakeholders. A balance sheet is a financial report that must be made to report the assets or liabilities of a company/organization. With this balance sheet, a company or organization can find out how much wealth or total net assets it has. The preparation of the financial balance report has 3 stages, the preparation stage, the stage for preparing the balance sheet and the preparation stage. In the stage of preparing the balance sheet, there are 2 stages, namely the stage of preparing the balance sheet page and the stage of registering asset data owned by a company or organization itself. Based on the total data, the wealth data owned by the Savings and Loans Cooperative PT. Essar Indonesia is the same as the total liability data of the Savings and Loans Cooperative PT. Essar Indonesia until the end of 2021. With the cooperative's financial report, users can view information about their financial position, performance and other financial information. The existence of a balance sheet report is also useful in making decisions.

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