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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Gustaf Ikhsan Romadhoni
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance

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Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Bumdes: Literatur Review Gustaf Ikhsan Romadhoni
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 4 (2023): November : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i4.1379

Abstract

This research aims to determine the application of Financial Accounting Standards (SAK) for Entities Without Public Accountability (ETAP) in BUMDes so that they can present accurate financial reports. The research method used is Literature Review (LR). This research uses data from journals that are available in full text form. The research results show that there are still many BUMDes that cannot present financial reports in accordance with SAK ETAP. This is due to a lack of understanding by the management running BUMDes regarding SAK ETAP.
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