ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPAAKUNTABILITAS PUBLIK (SAK-ETAP) DALAM PENYUSUNAN LAPORAN KEUANGAN PADA BUMDES HARAPAN KITA
(STUDI KASUS DESA LABUHAN SANGOR KECAMATAN MARONGE KABUPATEN SUMBAWA)
Keywords:
SAK-ETAP, Financial reports, BUMDes Harapan Kita.Abstract
This study aims to determine the application of SAK ETAP in the preparation of financial statements of BUMDes Harapan Kita in Labuhan Sangor Village, Maronge District, Sumbawa Regency. The data analysis technique in this study is a qualitative descriptive method and only describes the results of interviews conducted while in the field. Based on the results of the study, it shows that the recording (journal) of various transactions carried out in the classification of transactions at BUMDes Harapan Kita is not in accordance with SAK ETAP. BUMDes Harapan Kita uses memorial journals for summarizing profit and loss, there is only one type, namely profit and loss, while according to SAK ETAP there are five types, namely balance sheets, income statements, statements of changes in equity, cash flow statements, and notes to financial statements
