<![CDATA[ABSTRACT The aims of this study is to determine the implementation of Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) on employees cooperation "Wana Mandiri" in Finnantara Intiga Corporation and to determine factors that cause employees cooperation "Wana Mandiri" already applied SAK ETAP. Form of research used by the researcher is descriptive qualitative. Tools of analysis used by researcher are SAK ETAP, Ministry Regulation no.4/Per/M.KUKM.VII/2012, and also questionnair. Result of the study from the problem is employees cooperation "Wana Mandiri" already applied SAK ETAP. Factor that cause the cooperation already applied SAK ETAP is that the management of cooperation already aware that the SAK ETAP is the standard to make financial statement of cooperation. Beside that, financial statement of employees cooperation "Wana Mandiri" also already audited by public accountant office, it make the financial statement of employees cooperation "Wana Mandiri" done properly based on the standard. Keywords: SAK ETAP, Employees cooperation "Wana Mandiri]]>
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