ANALISIS PENYUSUNAN LAPORAN KEUANGAN BADAN USAHA MILIK
DESA (BUMDes) BERDASARKAN SAK ETAP PADA BUMDES ARUM
DESA SUKOREJO
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Institusion
Universitas Muhammadiyah Ponorogo
Author
Windari, Tri
Subject
HC Economic History and Conditions
Datestamp
2023-03-03 06:56:17
Abstract :
This study is entitled "Analysis of Compilation of Financial Statements for Village Owned Enterprises (BUMDes) Based on SAK ETAP on BUMDes Arum Sukorejo Village". This study aims to determine the mechanism and suitability of the preparation of financial reports for village-owned enterprises (BUMDes) Arum, Sukorejo Village, Sudimoro District, Pacitan Regency. The formulation of the problems in this study are 1) How is the analysis of the preparation of BUMDes Arum's financial statements based on SAK ETAP, 2) How is the suitability of recognition, measurement and presentation of BUMDes Arum's financial statements based on the method on SAK ETAP. The focus of this research is the preparation of the financial reports of Arum Village Owned Enterprises (BUMDes). From the research results, primary data and secondary data taken from BUMDes Arum were analyzed using a qualitative descriptive analysis method. Data collection techniques used interviews, observation and documentation. The results of this study indicate that BUMDes Arum, Sukorejo Village, Sudimoro District, several conclusions can be drawn. -posts in the balance sheet or income statement that meet the criteria. This can be seen in the formation of balance sheet and income statement items that meet the criteria for recognizing assets, recognizing liabilities, recognizing income and recognizing expenses. According to SAK ETAP, the common measurement basis is historical cost and fair value, which is the determination of the amount of money used by an entity to measure assets, liabilities, income and expenses in the financial statements. Whereas in BUMDes Arum the measurement of fair value is found in direct and indirect expenses, while the measurement of historical costs includes business income in BUMDes Arum. SAK ETAP standards in presenting financial statements include balance sheets, income statements, cash flow statements, changes in equity and notes to financial statements. Meanwhile, the presentation of the Arum BUMDes financial statements in the form of a balance sheet and profit and loss for other financial reports includes cash flow reports, reports on changes in equity and notes on financial statements are not presented.
This study is entitled "Analysis of Compilation of Financial Statements for Village Owned Enterprises (BUMDes) Based on SAK ETAP on BUMDes Arum Sukorejo Village". This study aims to determine the mechanism and suitability of the preparation of financial reports for village-owned enterprises (BUMDes) Arum, Sukorejo Village, Sudimoro District, Pacitan Regency. The formulation of the problems in this study are 1) How is the analysis of the preparation of BUMDes Arum's financial statements based on SAK ETAP, 2) How is the suitability of recognition, measurement and presentation of BUMDes Arum's financial statements based on the method on SAK ETAP. The focus of this research is the preparation of the financial reports of Arum Village Owned Enterprises (BUMDes). From the research results, primary data and secondary data taken from BUMDes Arum were analyzed using a qualitative descriptive analysis method. Data collection techniques used interviews, observation and documentation. The results of this study indicate that BUMDes Arum, Sukorejo Village, Sudimoro District, several conclusions can be drawn. -posts in the balance sheet or income statement that meet the criteria. This can be seen in the formation of balance sheet and income statement items that meet the criteria for recognizing assets, recognizing liabilities, recognizing income and recognizing expenses. According to SAK ETAP, the common measurement basis is historical cost and fair value, which is the determination of the amount of money used by an entity to measure assets, liabilities, income and expenses in the financial statements. Whereas in BUMDes Arum the measurement of fair value is found in direct and indirect expenses, while the measurement of historical costs includes business income in BUMDes Arum. SAK ETAP standards in presenting financial statements include balance sheets, income statements, cash flow statements, changes in equity and notes to financial statements. Meanwhile, the presentation of the Arum BUMDes financial statements in the form of a balance sheet and profit and loss for other financial reports includes cash flow reports, reports on changes in equity and notes on financial statements are not presented.
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