ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) TERHADAP PENYAJIAN LAPORAN KEUANGAN BUM DESA
(STUDI PADA DESA RAJA)
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Institusion
Universitas Muhammadiyah Palopo
Author
Akmal, Nur Rahma
Subject
HG Finance
Datestamp
2022-10-25 01:56:18
Abstract :
This study aims to explore the meaning and interpretation of the financial statements of BUMDes Raja Mandiri Raja using the principles of SAK ETAP. This study uses a qualitative method with a phenomenological approach with observation, interviews, and document review techniques carried out at BUMDes Raja Mandiri Raja located in Raja, Kecamatan Bua Kabupaten Luwu . BUMDes Raja Mandiri Raja does not make financial reports in accordance with SAK-ETAP. BUMDes Raja Mandiri Raja only makes the two financial statements listed above, namely the Statement of Financial Position and the Statement of Profit/Loss. Keywords: Financial reports, BUMDes, SAK-ETAP
This study aims to explore the meaning and interpretation of the financial statements of BUMDes Raja Mandiri Raja using the principles of SAK ETAP. This study uses a qualitative method with a phenomenological approach with observation, interviews, and document review techniques carried out at BUMDes Raja Mandiri Raja located in Raja, Kecamatan Bua Kabupaten Luwu . BUMDes Raja Mandiri Raja does not make financial reports in accordance with SAK-ETAP. BUMDes Raja Mandiri Raja only makes the two financial statements listed above, namely the Statement of Financial Position and the Statement of Profit/Loss. Keywords: Financial reports, BUMDes, SAK-ETAP
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