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Preparation of Financial Statements for Village-Owned Enterprises (BUMDes) Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Haeruddin, Haeruddin; Ibrahim, Ibrahim; Jamali, Hisnol; HR, Agus Salim; Asriati, Asriati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3024

Abstract

Preparation of Financial Reports for Village-Owned Enterprises (Bumdes) Based on Financial Accounting Standards for Micro, Small Entities and Intermediate (SAK EMKM). This study aims to determine the presentation of financial statements based on the Financial Accounting Standards of the Minasa BUMDes Entity, Tamasaju Village, North Galesong District, Takalar Regency and compare it with the Financial Accounting Standards (SAK) of Micro, Small and Medium Entities (SAK EMKM). This study uses a qualitative descriptive research method, which is a research method that utilizes qualitative data and is described descriptively. The results showed that the preparation of the financial statements of the Minasa BUMDES in Tamasaju Village was not fully in accordance with SAK EMKM, this can be seen from the comparison of recognition, measurement, presentation and financial reporting. BUMDES financial reports are prepared very simply consisting of a profit and loss statement and a balance sheet, while the financial statements according to SAK EMKM consist of a profit and loss statement, balance sheet, statement of changes in equity and notes to financial statements (CALK).
Co-Authors Adimuntja, Natalia P Adimuntja, Natalia Paskawati Adys, Himala Praptami Ahmad Talib Akbar Wahdana, Rayhan Akhmad, Akhmad Al Husnah Mutmainah Alamsyah - Alfiah S, Nur Reski Amaliah, Suci Andi Paida, Andi Anggraini Nur, Yunita Anindhita, Dewi Shafira Arief, Anggreany Arief, Syarifuddin Arif, Asmiati Arifin, Muhammad Ya'rif Ariyani, Amra Ariyati, juhri Asmawati Asmawati Assi, Maria Clara Virginia Aulia Aulia Ayu Pratiwi, Ayu Baa, Sultan Badaruddin, Sukri Baso Jabu, Baso Bouway, Dolfinus Y. Burhamzah, Muftihaturrahmah Candra candra Devi Savitri Effendy, Devi Savitri Ernawati, Fifth Erni Suharini Fajirin Alam Syah Farahdiba, Syarifah Fathurrahmi, Nur Fitria Fitria Fitriani Fitriani Fridyatama, Ollyvia G, Hasriani G., Hasriani Geminastiti Sakkir Habir, Dahniar Haera, Ulfa Haeruddin Haeruddin Hafidz, Ma'ruf Hajar, Andi Hariyana, Hariyana Haryanto Atmowardoyo, Haryanto Hasriani G., Hasriani G. Hasyim, Muhammad Qasas Hasyim, Muhammad Qasash Helen Try Juni Asti Hidayah, M hilda, Hildawati Djufri HR, Agus Salim Ibrahim Ibrahim Ilyas, Salmawati Indrawaty, Indrawaty Indriana Indriana, Indriana Inriyanti Assa Irma Puspitasari, Irma Irnaningsih Irnaningsih, Irnaningsih Irwan, Zahrah Rafidah Irwansyah Suwahyu Ismaniar, A. Izaac, Fransina Alfonsina Jafriati Jam'an, Andi Jamali, Hisnol Juniasti, Helen Try Jusni Angriani Kadir, Ainun Jariah A. Kartina NA, Sri Kasmia, Kasmia Korompot, Chairil Anwar La Ode Muhammad Sety Lisa Lisa, Lisa Lisda Oktavia Madu Pamangin Maemuna Muhayyang Maharani, Andi Aliah Mamoribo, Sherly Novita Mardiyanah Nasta Marewangang, Resky Shafira Marhana, Andi Marsuki Iswandi, Marsuki Masnan, Sulaiman Masni Masni Masni Masrullah, Masrullah Maturbongs, Margaretha Rosari Mauliah, Failal Ulfi Mayang, Salmah Melinda Melinda Muchtar, Febriana Muhalim, Muhalim Muhammad Asriadi Muhtar Muhtar Muliati Muliati, Muliati Muliati, A. Musdalipa, Musdalipa Mustikawati, Yunitari Mutia Ismail Nabuasa, Christin Debora Nadiryati Sadimantara, Fahria Nani Yuniar Nasaruddin Nasaruddin Noni, Nurdin Novia, Lely NUR AENI Nurchumayrah, Zalsa Auliya Nurdin, Muhammad Akbar Nurdzizati, Ainun Nurhaedah Nurhaedah Nurwidia, Nurwidia Pamangin, Lisda Oktavia Pamangin, Wilda Wijayani Pariaribo, Konstantina Pariaribo, Konstantina Marthina Pawennei, Mulyati Payung, Aslinda Liling Pitrah Asfian, Pitrah Prasida Yunita Pratama, Rifqi Anan Rafiqi Amran, Mohammad Fauzan Rahayu, Ade Lutfia Rahma Ashari Hamzah Rahmad Risan Rahman, Sufirman Rahmat, Andi Isman ramadhan tosepu Ramadhan Tosepu Ramadhani, Andi Anugerah Ayu Rayhana S, Ryan Rivaldi, Muh. Rizki Ramadani Rizki Trisnawaty Arwien Salahuddin Salahuddin Salle, Salle Salmawati Salmawati, Salmawati Saputra, Imran Eka Sasmito, Chanra Sety, La Ode Muh Sety, La Ode Muhamad sriwahyuni Sriwahyuni Suarni, Agusdiwana Sudding Sally, Fauzan Hari Sulaiman, Syarifuddin Suryani, St. Susanty, Sri Syamsul Rijal Tahalua, Imran Violita, Fajrin Wa Ode Salma Wahida Wahida Wahyudi Gani, Andika Warda Warda Wardhana Mamonto, Moch Andry Wikra Weda Sukardi, Weda Weya, Arinus Wulandari, Andi Sri Rezky Yusran, Sartiah Zainuddin, Asnia Zose Wirawan