PENERAPAN SAK ETAP PADA LAPORAN KEUANGAN BUMDES PANGGUNG LESTARI DESA PANGGUNG HARJO

EKO ANGGOROJATI RAMADHAN, . (2024) PENERAPAN SAK ETAP PADA LAPORAN KEUANGAN BUMDES PANGGUNG LESTARI DESA PANGGUNG HARJO. Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan bertujuan untuk memberikan usulan penerapan SAK ETAP terhadap laporan keuangan BUMDes Panggung Lestari dan menganalisis laporan keuangan BUMDes Panggung Lestari yang telah disusun. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitiannya yaitu deskriptif. Penelitian ini menggunakan data primer dan data sekunder. Data primer yang digunakan merupakan hasil wawancara dengan pelaksana BUMDes, sedangkan data sekunder berupa laporan keuangan BUMDes. Berdasarkan hasil penelitian yang telah dilakukan dapat disimpulkan bahwa: 1. Penyajian laporan keuangan BUMDes Panggung Lestari masih terdapat kesalahan dalam pencatatan akun seperti pembelian persediaan dan perlengkapan yang langsung dibebankan, penyajian laporan keuangan BUMDes Panggung Lestari belum menyajikan komponen laporan keuangan secara lengkap. 2. BUMDes Panggung Lestari diharapkan dapat mengimplementasikan SAK ETAP terhadap penyajian laporan keuangannya guna untuk meningkatkan kualitas laporan keuangan. ********* This research was conducted with the aim of providing proposals for the application of SAK ETAP to the financial reports of BUMDes Panggung Lestari and analyzing the financial reports of BUMDes Panggung Lestari that have been prepared. This research uses a qualitative approach with the type of research being descriptive. This research uses primary data and secondary data. The primary data used is the result of interviews with BUMDes implementers, while the secondary data is in the form of BUMDes financial reports. Based on the results of the research that has been carried out, it can be concluded that: 1. The presentation of the financial reports of BUMDes Panggung Lestari still contains errors in recording accounts such as purchases of supplies and equipment which are directly charged, the presentation of the financial reports of BUMDes Panggung Lestari has not presented the components of the financial report completely. 2. BUMDes Panggung Lestari is expected to be able to implement SAK ETAP in the presentation of its financial reports in order to improve the quality of financial reports

Item Type:	Thesis (Diploma)
Additional Information:	1). Dr. Indra Pahala, M.Si. ; 2). Tri Hesti Utaminingtyas, SE.,M.SA.
Subjects:	Ilmu Sosial > Keuangan Manajemen > Manajemen , Business Manajemen > Manajemen Kantor, Organisasi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Users 24086 not found.
Date Deposited:	05 Aug 2024 02:16
Last Modified:	05 Aug 2024 02:16
URI:	http://repository.unj.ac.id/id/eprint/48297

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