Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol. 2 No. 4 (2023): November : Profit : Jurnal Manajemen, Bisnis dan Akuntansi

Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Bumdes: Literatur Review

Gustaf Ikhsan Romadhoni (Universitas 17 Agustus 1945 Surabaya)

Article Info

Publish Date
29 Sep 2023

Abstract

This research aims to determine the application of Financial Accounting Standards (SAK) for Entities Without Public Accountability (ETAP) in BUMDes so that they can present accurate financial reports. The research method used is Literature Review (LR). This research uses data from journals that are available in full text form. The research results show that there are still many BUMDes that cannot present financial reports in accordance with SAK ETAP. This is due to a lack of understanding by the management running BUMDes regarding SAK ETAP.

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Journal Info
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Website

Abbrev

profit

Publisher

Universitas Maritim AMNI Semarang

Subject

Economics, Econometrics & Finance

Description

Profit: Jurnal Manajemen, Bisnis dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi Manajemen ,Akuntansi dan Bisnis, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi Manajemen Akuntansi Bisnis ...