ANALISIS PENYUSUNAN LAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) BERDASARKAN SAK ETAP PADA BUMDES ARUM DESA SUKOREJO

Windari, Tri (2023) ANALISIS PENYUSUNAN LAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) BERDASARKAN SAK ETAP PADA BUMDES ARUM DESA SUKOREJO. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

This study is entitled "Analysis of Compilation of Financial Statements for Village Owned
Enterprises (BUMDes) Based on SAK ETAP on BUMDes Arum Sukorejo Village". This study
aims to determine the mechanism and suitability of the preparation of financial reports for
village-owned enterprises (BUMDes) Arum, Sukorejo Village, Sudimoro District, Pacitan
Regency. The formulation of the problems in this study are 1) How is the analysis of the
preparation of BUMDes Arum's financial statements based on SAK ETAP, 2) How is the
suitability of recognition, measurement and presentation of BUMDes Arum's financial
statements based on the method on SAK ETAP. The focus of this research is the preparation of
the financial reports of Arum Village Owned Enterprises (BUMDes). From the research results,
primary data and secondary data taken from BUMDes Arum were analyzed using a qualitative
descriptive analysis method. Data collection techniques used interviews, observation and
documentation.
The results of this study indicate that BUMDes Arum, Sukorejo Village, Sudimoro
District, several conclusions can be drawn. -posts in the balance sheet or income statement that
meet the criteria. This can be seen in the formation of balance sheet and income statement items
that meet the criteria for recognizing assets, recognizing liabilities, recognizing income and
recognizing expenses. According to SAK ETAP, the common measurement basis is historical
cost and fair value, which is the determination of the amount of money used by an entity to
measure assets, liabilities, income and expenses in the financial statements. Whereas in BUMDes
Arum the measurement of fair value is found in direct and indirect expenses, while the
measurement of historical costs includes business income in BUMDes Arum. SAK ETAP
standards in presenting financial statements include balance sheets, income statements, cash flow
statements, changes in equity and notes to financial statements. Meanwhile, the presentation of
the Arum BUMDes financial statements in the form of a balance sheet and profit and loss for
other financial reports includes cash flow reports, reports on changes in equity and notes on
financial statements are not presented.

Item Type:	Thesis (Skripsi (S1))
Uncontrolled Keywords:	BUMDes Financial Report, Application of SAK ETAP
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance
Divisions:	Faculty of Economic > Department of Accounting
Depositing User:	fe . userfe
Date Deposited:	03 Mar 2023 06:56
Last Modified:	03 Mar 2023 06:56
URI:	https://eprints.umpo.ac.id/id/eprint/11006

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