The financial statements aim to provide information about financial position, the results of business of an entity and assist in decision making. This study aims to determine the suitability of the SAK ETAP rules for the presentation of financial statements of the Bandung City Government Employee Cooperative (KPKB). Data collection techniques in this study are observation, interview, and documentation. Data methods used by the authors are qualitative methods with primary and secondary data sources. The data analysis technique used is qualitative descriptive. The results data analysis and discussion show that the presentation of financial statements of Bandung City Government Employee Cooperative isn’t fully in accordance with SAK ETAP. There are still several categories that are not in accordance with the provisions of SAK ETAP, including the incompatibility of the income statement because there are no tax burden and error accounts in the balance sheet classification.