Analisis Penerapan SAK ETAP pada BUMDes Mawa Raharja Desa Cibiru Wetan

Humaira Salsabila Rahma Aliyah Andami Juhara, Ifan Ferdian Setiadi, Rifa Anugravia Ghifari, Wildan Arif Purnama, Nugraha Nugraha, Fitrina Kurniati

Abstract


In the digital era, technological advances have a huge impact on the financial sector. Digitalization makes financial management more open and efficient, especially in the accounting field. In the public sector, accounting is now used openly and neatly according to applicable standards to help achieve organizational goals. Regionally owned enterprises as one of the public sector institutions also now have accounting standards in managing their finances. SAK ETAP is a standard used in regionally owned enterprises. Applicable standards-based accounting makes it easier to analyze various financial reports such as profitability analysis. The aim of this research is to analyze the management of village-owned enterprises, analyze financial management according to SAK ETAP and analyze the profitability of Mawa Raharja village-owned enterprises. Data collection uses interviews and documentation. The research results show that an entity must prepare 5 (five) financial reports, namely: a statement of financial position, a profit and loss statement, a statement of changes in capital, a statement of cash flows, and notes to the financial statements. Of the 5 reports, BUMDes Mawa Raharja has just made a profit and loss report in 2022 but it is still incomplete.


Keywords


Accounting, Accounting Standard, SAK ETAP, Public Accounting, Village Owned Enterprise

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References


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