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All Journal KEUNIS Jurnal Akuntansi dan Pajak EBSJ DIJB (Diponegoro International Journal of Business) SOLUSI Tematik Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Oktavie Fresiliasari
Universitas Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Evaluasi Kebijakan Akuntansi Piutang Usaha pada PDAU Kota Salatiga Berdasarkan Standar Akuntansi Keuangan Entitas Privat Oktavie Fresiliasari; Yohanes Suhardjo
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 2 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i2.11878

Abstract

Accounting Policy is a specific principle, basis, convention, regulation, and practice applied by an entity in the preparation and presentation of financial statements. Regionally Owned Enterprises (BUMD) are required to use the Private Entity Financial Accounting Standards (SAK EP) which came into effect on January 1, 2025. SAK EP is a guideline for BUMD in preparing BUMD Financial Reports. BUMD Accounting Policy must be prepared based on SAK EP. The Accounting Policy of the Regional General Company of Various Businesses (PDAU) of Salatiga City Regarding the Recognition, Measurement and Reporting of Accounts Receivable Accounts is not yet in line with SAK EP. Therefore, the Accounting Policy of Accounts Receivable Accounts needs to be evaluated to be aligned with SAK EP. In order to improve the understanding of Directors and Staff regarding BUMD Accounting Policies, especially Accounting Policies on Recognition, Measurement and Reporting of Accounts Receivable Accounts, a Community Service Activity was carried out with the theme Evaluation of Accounts Receivable Accounting Policies at the Regional General Company of Various Businesses (PDAU) of Salatiga City. The community service activity was held on Saturday, January 31, 2026, and was attended by the Director and staff of the Salatiga City PDAU. The community service activity consisted of a presentation of material followed by a question and answer session between the speakers and participants. Through this community service activity, it is hoped that the Director and staff of the Salatiga City PDAU will improve their understanding of the practice of preparing Accounting Policies based on SAK EP.
Co-Authors Abdul Karim Adhi Widyakto Adhi Widyakto Ayu Nurafni Octavia Endang Tri Widyarti Masudul Alam Choudury Naini Rizka Amalia Rosylin Mohd Yusof Yohanes Suhardjo Yohanes Suhardjo