Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI GOING CONCERN
Sondakh, Fivany Gebby Hary
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Penyajian dan Pengungkapan Laporan Keuangan Pada Badan Usaha Milik Desa di Desa Pasir Putih Kecamatan Pamona Selatan Kabupaten Poso Sondakh, Fivany Gebby Hary; Afandi, Dhullo; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.56554

Abstract

BUMDes are required to prepare financial statements that are accountable, transparent, and comprehensible, as these statements will be answerable to diverse stakeholders, including the government. SAK ETAP is designed and implemented for the majority of small and medium-sized enterprises in Indonesia. It is suitable for BUMDes because they utilize government and community funds as their business capital, necessitating accountability reports that adhere to relevant accounting standards to satisfy various stakeholders. The study aims to examine how BUMDes Pasir Putih presents and discloses its financial statements according to SAK ETAP. The research methodology employed is descriptive qualitative. Findings indicate that BUMDes Pasir Putih's financial statements, which include only balance sheets and income statements, do not fully adhere to SAK ETAP requirements. There are shortcomings in the proper implementation of SAK ETAP guidelines in the financial statement presentation at BUMDes Pasir Putih
Co-Authors Dhullo Afandi Steven J. Tangkuman