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All Journal Journal of International Accounting, Taxation and Information Systems
Mohammad Zainuddin
STIE Mahardhika Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Financial Reports at BUMDES Tambaksari Village, Rubaru District, Sumenep Regency Based on SAK ETAP Mohammad Zainuddin; Miya Dewi Suprihandari; Kusuma Adi Raharjo; Agus Subandoro
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.46

Abstract

This study aims to assess the compliance of the financial statements of Village-Owned Enterprises (BUMDes) in Tambaksari Village with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). It adopts a qualitative research approach, conducting thorough observations and analysis of BUMDes financial statements. Data collection methods include descriptive qualitative techniques, interviews, documentation, and literature studies pertaining to SAK ETAP-based financial reporting. The findings reveal several challenges, notably the non-compliance of financial statements with SAK ETAP and a lack of awareness among BUMDes in Tambaksari Village regarding financial report analysis, attributed to limited knowledge.
Co-Authors Agus Subandoro Kusuma Adi Raharjo Miya Dewi Suprihandari