Jurnal Akuntansi dan Audit Syariah (JAAIS)
Vol. 3 No. 1 (2022): June 2022

Implementasi SAK ETAP Pada Sistem Pencatatan Pengelolaan Air Bersih Di Desa Dawung Kelurahan Kedungpane Kecamatan Mijen Kota Semarang

Ratih Diyah Ramadani (UIN Walisongo Semarang)
Faris Shalahuddin Zakiy (UIN Walisongo Semarang)



Article Info

Publish Date
26 Jun 2022

Abstract

Dawung Village, the underestimated district is one of the villages in Mijen, Semarang City is one of the villages that manages clean water independently. Clean water is obtained from wells located near mosques and prayer rooms. Meanwhile, financial records are still done manually by writing each resident's monthly bill on a piece of paper. In this digitalization era, the use of physical data is more at risk of being damaged. So the need for renewal by replacing the data that was previously manual to automatic based on digital data and the application of SAK ETAP standards. This study aims to assist the Dawung Village community in recording clean water management. The method used is interviews with PAM administrators in Dawung Village. From the explanation, it was found that Dawung Village had to update the data by changing it from manual to automatic based on digital data. In addition, training is needed for administrators to be able to understand and implement SAK ETAP in the financial management of PAM in Dawung Village. Empowerment of village youth can also be carried out to support the improvement of financial management at PAM Dawung Village

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Journal Info

Abbrev

JAAiS

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Audit Syariah (JAAiS) is an journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN Print is 2775-6270 and ISSN Online is 2775-8443. We publish original research ...