1. Home
  2. Vol 3, No 1 (2021)
  3. Gusirsfa

ASSISTANCE OF IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) AT A VILLAGE OWNED BUSINESS ENTITY (BUMDES) ADI KARYA MANDIRI IN SUMUR BATU VILLAGE, BABAKAN MADANG DISTRICT

Hari Gusirsfa, Fajar Agung

Abstract


must refer to general guidelines, namely the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). The purpose of this research is to provide knowledge of the application of SAK ETAP in preparing financial reports, to explain the obstacles in implementing SAK ETAP, to provide solutions or solutions. This research was conducted at BUMDes Adi Karya Mandiri Sumur Batu Village, Babakan Madang District, Bogor Regency. This type of research is a qualitative descriptive method. The data used are qualitative data with data collection techniques from the results of interviews, observations, documentation, records of reports on transaction evidence and literature studies. The results showed that the financial statements of the Adi Karya Mandiri BUMDes were not in accordance with the SAK ETAP. BUMDes Adi Karya Mandiri presents only one type of financial report, namely the income statement. Recognition and measurement of financial statement presentation have not fully implemented SAK ETAP properly. Constraints: a. Low understanding of SAK ETAP. b. the absence of an intensive companion c. Lack of socialization d. The occurrence of multitasking e. Lack of supervision

Keywords


SAK ETAP; BUMDes; BUMDes; Financial Statements

References


Andriani, Lilya, Anantawikrama Tungga Atmadja, and Ni Kadek Sinarwati. (2014). Analysis of the Application of Financial Recording Based on SAK ETAP in Micro, Small and Medium Enterprises (MSMEs) (An Interpetative Study at Peggy Salon) Accounting Department, Undergraduate Program. [online] Vol: 2(1). Ganesha University of Education. Available at: https://ejournal.undiksha.ac.id/index.php/S1 ak/article/view/2254 [Accessed on December 12, 2019].

Apryanto, Juhanda. Khairani, Siti. and Pratiwi, Raisa. (2015). Analysis of Accounting Applications Based on Sak Etap in Micro, Small and Medium Enterprises (MSMEs) (Case Study on Mariani Catfish Cultivation Entrepreneurs) Juhanda. [on line]. Available at: http://eprints.mdp.ac.id/1785/ [Accessed on December 12, 2019]

Fadlol, M. Ainul, Titin Kartini, and Sri Kantun. ( 2018). Analysis of Financial Statements Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) At Oryza Mart Jember. University of Jember. Scientific Journal of Education, Economics, and Social Sciences, [online] Voume 12(2): 270

Available at:

https://jurnal.unej.ac.id/index.php/JPE/articl e/view /8570 [Accessed November 20, 2019]

Harahap, Sofyan Syafri. (2015). Critical Analysis of Financial Statements. Jakarta: Publisher Rajawali Pers.

Harry. (2018). Integrated And Comprehensive Financial Statement Analysis. Jakarta: Publisher PT Grasindo.

Indonesian Accounting Association. (2018). Financial Accounting Standards for Entities Without Public Accountability. Jakarta: Publisher of the Indonesian Accounting Association.

. Statement of Financial Accounting Standards, Jakarta: Publisher of the Indonesian Accounting Association.

Jayanti, Dwi, and Nurul, Qomari. (2018). Analysis of the application of SAK ETAP in the village-owned enterprise (Bumdesa) 'Surya Sejahtera' in Kedungturi Village, Taman District, Sidoarjo Regency. [online] Volume

Issue 3. Accounting Department, Faculty of Economics and Business, Bhayangkara University Surabaya. Available at: http://fe.ubhara.ac.id/ojs/index.php/equity/a rticle/view/782 [Accessed 3 October 2019]

Kalangi, Lintje, Jullie Sondakh, And Ade Pratiwi. (2014). Analysis of the Application of SAK ETAP in the Presentation of the Financial Statements of PT. Nichindo Manado Suisan. Journal of Economic Research, Management, Business and Accounting, [online] Volume 2(3): 25465. Sam Ratulangi University, Manado. Available at: https://ejournal.unsrat.ac.id/index.php/emba/article/view/5498

Accessed on November 20, 2019]

Kurniawanysah, Deddy. (2016). Application of Accounting and Preparation of Financial Statements Based on SAK ETAP in MSMEs in Gembongsari Village, Kalipuro District, Banyuwangi Regency. Global Dynamics: Rebranding of Competitive Advantage Based on Local Wisdom ISBN: 83241, [online] Universitas Jember. Available at: https://adoc.tips/penerapan-pencepatan- accounting-and-compilation-

reports.html [Accessed on December 17, 2019]

Lubis, Rahmat Hidayat. (2017). Introduction to Service Accounting. Yogyakarta: Gava Media Nasution, Adam Saleh. (2019). Strengthen Village Economy. Bogor Regent Asks Village Head Bumdes form. canaljabar.com. Available in: http://kanaljabar.com/perkuat-ekonomi- village-regent-bogor-ask-kades-form- bumdes/ [Accessed on July 31, 2019] Norkamsiah, Kesuma, Setiawaty. (2016). Application Standards for Accounting Entities Without Public Accountability (SAK ETAP) in Preparation Statements Financial [online] Volume 13(2): 15163. Mulawarman University. Available at: http://journal.feb.unmul.ac.id [Accessed 17 December 2019]

Minister of Village Regulation. Development of Disadvantaged Regions, and Transmigration of the Republic of Indonesia Number 4 of 2015

Ponomban, Yohanes. C. Saerang, David PE Wangkar, Anneke. (2016). Analysis of Application of Financial Statements Based on SAK ETAP on CV. Shoulder of the Beautiful Ark of Manado. Faculty of Economics and Business, Department of Accounting, Sam Ratulangi University, Manado. [online] Volume 4(3): 62230. Available at:

https://ejournal.unsrat.ac.id/index.php/emba/article/view/14296

. [Accessed on December 17, 2019]

Rahmaniar, Ani., and Soegijanto(2016). Introduction to Basic Accounting 1 Accounting Cycle for Service Companies. Bogor: Publisher In Media.

Rudini, Nurhayati, And Afriyanto. (2016). Analysis of the Implementation of SAK ETAP in Langkitin Village Owned Enterprises (BUMDes) in Langkitin Village. [online] Volume 2(1): 16. Tersedia di: http://e- journal.upp.ac.id/index.php/akfekon/article/ view/689 [Diakses pada 3 Oktober 2019] Resti, Ayu. (2019). Standar Akuntansi yang Diterapkan BUMDes. Blog.bumdes. Tersedia di: http://blog.bumdes.id/2019/04/standar-

akuntansi-yang-diterapkan-bumdes/ [Di Akses pada 17 Desember 2019]

Sakti. (2017). Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Mikro Kecil Dan Menengah (UMKM) Studi Kasus Pada Tria's Cake & Bakery Di Blitar. Journal Of Chemical Information And Modeling, [online] 53(9): 168999. Universitas Islam Negeri (UIN) Maulana Malik Ibrahim Malang. Tersedia di: http://etheses.uin-malang.ac.id/5990/ [Diakses pada 14 November 2019]

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Bandung: Alfabeta, Cv.

Undang-Undang Republik Indonesia Nomor. 6 (2014). Tentang Desa

Wahyuni, Ersa Tri. (2018). Membangun Desa, Membangun Indonesia : Peran Akuntan Dalam Memperkuat Bumdes. etw- accountant.com. Tersedia di: http://etw- accountant.com/tag/bumdes/ [Diakses pada 30 Agustus 2019]

Widyastuti, Pristiana. (2017). Pencatatan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Mikro Kecil Menengah ( UMKM ) di Bidang Jasa. [online] Vol. 1 No. 1 : 5063.

Universitas 17 Agustus 1945. Tersedia di: http://journal.uta45jakarta.ac.id/index.php/J BE/article/view/719 [Diakses pada 17 Desember 2019]

Yuliza, Arma. Afrijal. (2016). Analisis Penerapan SAK-ETAP Pada Koperasi di Universitas Pasir Pengaraian. [online] Vol. 5 No. 2 : 97102. Universitas Pasir Pengaraian. Tersedia di: http://e- journal.upp.ac.id/index.php/Cano/article/vie w/1227 [Diakses pada 17 Desember 2019]


Full Text: PDF

DOI: 10.33751/jce.v3i1.6058

Refbacks

  • There are currently no refbacks.