Akmal, Nur Rahma ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) TERHADAP PENYAJIAN LAPORAN KEUANGAN BUM DESA (STUDI PADA DESA RAJA). ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) TERHADAP PENYAJIAN LAPORAN KEUANGAN BUM DESA (STUDI PADA DESA RAJA). (Submitted)
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Abstract
ABSTRACT This study aims to explore the meaning and interpretation of the financial statements of BUMDes Raja Mandiri Raja using the principles of SAK ETAP. This study uses a qualitative method with a phenomenological approach with observation, interviews, and document review techniques carried out at BUMDes Raja Mandiri Raja located in Raja, Kecamatan Bua Kabupaten Luwu . BUMDes Raja Mandiri Raja does not make financial reports in accordance with SAK-ETAP. BUMDes Raja Mandiri Raja only makes the two financial statements listed above, namely the Statement of Financial Position and the Statement of Profit/Loss. Keywords: Financial reports, BUMDes, SAK-ETAP
| Item Type: | Article | |||||||||
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| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi | |||||||||
| Depositing User: | S.Ak Nur Rahma Akmal | |||||||||
| Date Deposited: | 25 Oct 2022 01:57 | |||||||||
| Last Modified: | 25 Oct 2022 01:57 | |||||||||
| URI: | http://repository.umpalopo.ac.id/id/eprint/3147 |
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