Alignment of Financial Reporting of BUMDes Guwosari with Financial Accounting Standards

Anik Puji Handayani; Fatimah Isna Windriyati

doi:10.24952/masharif.v11i1.10317

Alignment of Financial Reporting of BUMDes Guwosari with Financial Accounting Standards

Anik Puji Handayani (Universitas Nahdlatul Ulama Yogyakarta, Indonesia)
Fatimah Isna Windriyati (Universitas Nahdlatul Ulama Yogyakarta, Indonesia)

Abstract

Government Regulation (PP) Number 11 of 2021 strengthens the existence of BUMDES as a legal entity. BUMDes financial reports are a form of responsibility for the productive implementation of BUMDes so that the presentation of financial reports must be in accordance with financial accounting standards. The approach for preparing BUMDes financial reports that meets the requirements is SAK ETAP. Guwosari BUMDes is in Guwosari Village, Pajangan subdistrict, Bantul Regency, DIY. The purpose of this research is to find out whether the financial reports of BUMDes Guwosari are in accordance with applicable standards and to find out the obstacles faced in implementing reports that comply with accounting standards. This research was carried out using the observation method and the fixed overview comparison method. The results of this research show that the elements of recording financial reports have increased every year, but are not yet fully in accordance with SAK ETAP. Human resources in the financial sector are the main obstacle for BUMDes Guwosari.

Keywords

BUMDes, Financial Statements, SAK ETAP

Full Text:

PDF

References

Adhitya, Rizky, Sari, Wida Arindya, dan Prasetyo, H. (2022). Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam Penyusunan Laporan Keuangan (Studi Kasus di Badan Usaha Milik Desa Bintang Baru, Desa Parit Baru, Kabupaten Kubu Raya). 6(1), 313–327.

Adilah, H., & Rani, U. (2020). Kajian Teoritis Pelaporan Keuangan Pada Bumdes Ditinjau Dari SAK ETAP. Gorontalo Accounting Journal, 3(2), 116. https://doi.org/10.32662/gaj.v3i2.1029

Batubara, Z. (2019). Akuntansi Dalam Pandangan Islam. JAS (Jurnal Akuntansi Syariah), 3(1), 66–77. https://doi.org/10.46367/jas.v3i1.163

BPK. (2021). Peraturan Pemerintah (PP) Nomor 11 Tahun 2021.

Gigih, H., Nurna, P., & Noris. (2023). Upaya Pencegahan Kecurangan dalam Pengelolaan Dana Desa: Dampak Faktor Individu dan GCG. Jurnal Riset Akuntansi Dan Auditing, 10(2), 13–24. https://doi.org/10.55963/jraa.v10i2.529

Handayani, A. P., & Badrudin, R. (2019). Evaluation of Village Fund Allocation on Indonesia. Journal of Accounting and Investment, 20(3). https://doi.org/10.18196/jai.2003129

Hanif, H., Hayati, M., & Susilawati, D. (2020). Analisis Kontribusi Badan Usaha Milik Desa (Bumdes) dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat Menurut Perspektif Ekonomi Islam. Islamic Economics Journal, 1(1), 1–16. http://ejournal.radenintan.ac.id/index.php/salam/article/view/7023/pdf%0Ahttp://ejournal.radenintan.ac.id/index.php/salam/article/viewFile/7023/3824

IAI. (2023). laporan keuangan menurut SAK. Https://Mobile-Api.Iaiglobal.or.Id/Login. https://mobile-api.iaiglobal.or.id/Login

Mahmudah, S. (2018). Akuntabilitas Laporan Keuangan Badan Usaha Milik Desa (Studi Kasus: Bumdes Desa Sungon Legowo Bungah Gresik). Ecopreneur.12, 1(2), 32. https://doi.org/10.51804/econ12.v1i2.376

Mubiroh, S., & Ruscitasari, Z. (2020). Implementasi SAK EMKM dan Pengaruhnya Terhadap Penerimaan Kredit UMKM. Berkala Akuntansi Dan Keuangan Indonesia, 4(2), 1. https://doi.org/10.20473/baki.v4i2.15265

Pratiwi, N., & Handayani, A. P. (2019). Faktor-Faktor Yang Mempengaruhi Akuntabilitas Kinerja. Jurnal Akuntansi Dan Keuangan, 10(1), 56. https://doi.org/10.36448/jak.v10i1.1209

Savitri, E., Andreas, A., & Diyanto, V. (2019). Peningkatan pendapatan asli desa melalui pembinaan revitalisasi BUMDes dan tata kelola dana desa. Unri Conference Series: Community Engagement, 1, 606–613. https://doi.org/10.31258/unricsce.1.606-613

Seto, B., & Kamaluddin, M. (2023). Analisis Dampak Lingkungan, Sosial, Ekonomi Unit Usaha Pengelola Sampah Di Desa Guwosari, Daerah Istimewa Yogyakarta. Jurnal Inovasi Ekonomi Dan Bisnis, 1(1), 2022. https://journal.das-institute.comwww.journal.das-institute.com

Sikka Mutiara Silmi1, A. D. N. (2023). Analisis Penerapan SAK ETAP Pada Laporan Keuangan BUMDes Amarta Kelurahan Pandowoharjo Tahun 2016-2021. ::JurnalIlmiah Multidisiplin, 2(8), 3278–3288.

Subroto, S. M. (2023). Penilaian Pada Kualitas Laporan Keuangan melalui Analisis Rasio Profitabilitas di Sekolah Menengah Pertama Kabupaten Sleman. Journal of Trends Economics and Accounting Research, 3(3), 206. https://doi.org/10.47065/jtear.v3i3.556

Sugiyono. (2012). Metode Penelitian Kuanitatif, kualitatif Dan R&D. Alfabeta.

DOI: https://doi.org/10.24952/masharif.v11i1.10317