ANALISIS PENERAPAN SAK ETAP PADA BADAN USAHA MILIK DESA (BUMDesa) “SURYA SEJAHTERA†DI DESA KEDUNGTURI KECAMATAN TAMAN KABUPATEN SIDOARJO
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Institusion
Universitas Bhayangkara Surabaya
Author
DWI JAYANTI, JAYANTI, DWI
Subject
Accounting
Datestamp
2019-11-06 03:12:10
Abstract :
SAK ETAP is an accounting standard used as guidance in the preparation of financial statement for entities that do not have public accountability. The research aims to knowing the application of the SAK ETAP in the preparation of financial statements BUMDesa ?Surya Sejahtera? in Desa Kedungturi Kecamatan Taman Kabupaten Sidoarjo. Technique analysis the data in this research use descriptive qualitative method and only elaborate on the result of the interviews conducted when the situation. Based on result of the research indicates that the record-keeping on others transaction classification of transactions conducted to an estimate so it was not yet appropriate with SAK ETAP BUMDesa ?Surya Sejahtera? presenting financial statement only three kind such us balance sheet, income statement, and cash while according to SAK ETAP there are five kinds such us balance sheet, income statement, report of changes in equity, cash flow statement note to financial statement.
SAK ETAP is an accounting standard used as guidance in the preparation of financial statement for entities that do not have public accountability. The research aims to knowing the application of the SAK ETAP in the preparation of financial statements BUMDesa ?Surya Sejahtera? in Desa Kedungturi Kecamatan Taman Kabupaten Sidoarjo. Technique analysis the data in this research use descriptive qualitative method and only elaborate on the result of the interviews conducted when the situation. Based on result of the research indicates that the record-keeping on others transaction classification of transactions conducted to an estimate so it was not yet appropriate with SAK ETAP BUMDesa ?Surya Sejahtera? presenting financial statement only three kind such us balance sheet, income statement, and cash while according to SAK ETAP there are five kinds such us balance sheet, income statement, report of changes in equity, cash flow statement note to financial statement.
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