ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN USAHA MILIK DESA (BUMDes) KEMBANG KENANGA DESA PISANG BEREBUS

Abstract

The study aims to determine the suitability of the financial report at BUMDes Kembang Kenanga. Boiling with SAK ETAP. In this study using a qualitative approach. The data used in this study are primary data and secondary data. Data collection techniques in this study are interviews, observation and documentation.

Based on the results of the study, it can be concluded that the Village Owned Enterprise BUMDes Kembang Kenanga Village Pisang Berebus has not been effective in the application of SAK ETAP in making financial reports, this is because in the treatment of the presentation of BUMDes Kembang Kenanga only makes three financial reports while according to SAK ETAP consists of five reports finance. Thus the BUMDes Kembang Kenanga Desa Pisang Berebus in the application of entity financial accounting standards without public accountability in financial statements are not in accordance with SAK ETAP.