(Dokumen + Similarity) REKONTRUKSI PENYUSUNAN LAPORAN KEUANGAN PADA BUMDes BERDASARKAN SAK ETAP

Maharani, Astrid and YULINARTATI, YULINARTATI and Pangesti, Amanda Esa (2022) (Dokumen + Similarity) REKONTRUKSI PENYUSUNAN LAPORAN KEUANGAN PADA BUMDes BERDASARKAN SAK ETAP. BUDGETING : Journal of Business, Management, and Accounting, 3 (2). pp. 216-230. ISSN 2715-1913

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Abstract

This study aims to determine the preparation of the financial statements of the BUMDes Pesat Oyster Mushroom Business Unit in 2020 in Pontang Village based on SAK ETAP. The method in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The results showed, based on SAK ETAP, there should be 5 (five) financial statements, namely balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements. However, the financial report by BUMDes Pesat Oyster Mushroom Business Unit presents financial reports in the form of income and expenses. In conclusion, the BUMDes Oyster Mushroom Business Unit has not presented financial reports based on SAK ETAP

Contribution

Nama Dosen Pembimbing

NIDN/NIDK

Author

Maharani, Astrid

nidn0720118901

Author

YULINARTATI, YULINARTATI

nidn0722076602

Author

Pangesti, Amanda Esa

nim1710421069

Item Type:	Article
Subjects:	600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Astrid Maharani | astrid.maharani@unmuhjember.ac.id
Date Deposited:	22 Sep 2023 01:34
Last Modified:	22 Sep 2023 01:34
URI:	http://repository.unmuhjember.ac.id/id/eprint/19959

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