Journal of International Accounting, Taxation and Information Systems
Vol. 1 No. 1 (2024): February

Analysis of Financial Reports at BUMDES Tambaksari Village, Rubaru District, Sumenep Regency Based on SAK ETAP

Zainuddin, Mohammad (Unknown)
Suprihandari, Miya Dewi (Unknown)
Raharjo, Kusuma Adi (Unknown)
Subandoro, Agus (Unknown)

Article Info

Publish Date
06 Mar 2024

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.

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Journal Info
Journal of International Accounting, Taxation and Information Systems
Website

Abbrev

journal

Publisher

CV. Proaksara Global Transeduka

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of International Accounting, Taxation and Information Systems is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of accounting, taxation, economics and information systems. Every submitted manuscript will be reviewed by at least two ...