Summary: Cooperation is an organization having memberships of sole person or corporation body of cooperation which the activities based ono the cooperation principles and as the movement of people economics that committed to familial foundation. It’s function is as a place to organize the efficiency and usefulness of human resources of the membership. (Statement of Financial Accounting Standards No. 27). This research was held at Koperasi Mitra Usaha Rakyat Medan. The aim of the research has the same purpose with the formulation of ideas of script which to know how the cooperation has been applying the SFAF as a guide to serve the Financial Statements. Based on the result of research, this organization has not been applying the SFAF fully in the Financial Statements. It could be found in the Financial Statements which consist of Balance Sheet and Profit Summary. In other side, the Cash Flow, the Statement of Membership Economic Promotion, and the Report of Financial Statements have not been served. The uncompleteness of parts of the Financial Statements cause the served information is not reliable and it’s not complete observed by the relevance. Therefore, Koperasi Mitra Usaha Rakyat Medan Should apply the SFAF No. 27 to prevent the discrepancy of format and serving of the Financial Statements.
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