ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA BADAN USAHA MILIK DESA (BUMDes) CIBODAS DESA CIBODAS KECAMATAN CIBITUNG KABUPATEN SUKABUMI (2019)

Abstract

BUMDes must make financial reports that are accountable and transparent and easy to
understand, because these financial reports will be accountable to various parties including the
government. SAK ETAP is appropriate for BUMDes because they use government and community funds
as business capital. so it needs accountability reports that are in accordance with applicable accounting
standards to be accounted for by various parties.
The objectives of this study are (1) To analyze the preparation and application of SAK ETAP on
the balance sheet in the financial statements of BUMDes Cibodas. (2) To analyze the preparation and
application of SAK ETAP on the income statement in the financial statements of BUMDes Cibodas. (3)
To analyze the preparation and application of SAK ETAP on the report on changes in equity in the
financial statements of BUMDes Cibodas.
This research was conducted at the BUMDes Cibodas in Cibodas Village. the type of data
studied is qualitative data. Sources of data used in this study are primary data and secondary data. The
data collection technique uses interview and documentation techniques. The analytical tool used in this
research is descriptive.
The results reveal the fact that the recording of various transactions made at BUMDes Cibodas
is not in accordance with SAK ETAP. BUMDes Cibodas only presents financial statements with only 1
type, namely the income statement, while according to SAK ETAP there are five types, balance sheet,
income statement, statement of changes in equity, cash flow statement, and notes on financial statements.