Implementation Analysis of Financial Accounting Standards for Entities Without Public Accountability (Sak Etap) on Financial Statements of Bumdes Ora Et Labora in Usapisonbai Village, Nekamese District

  • Poeh M
  • Dioh S
  • Peilouw C
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Abstract

The purpose of this research was to analyze the implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) of 2016 with the financial statements of BUMDes Ora Et Labora of 2020 in Usapisonbai Village. Data collection was carried out by interviewing and reviewing financial statement documents. The data analysis technique used was comparative qualitative descriptive analysis.

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APA

Poeh, M. M., Dioh, S. S., & Peilouw, C. T. (2022). Implementation Analysis of Financial Accounting Standards for Entities Without Public Accountability (Sak Etap) on Financial Statements of Bumdes Ora Et Labora in Usapisonbai Village, Nekamese District. In Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021) (Vol. 647). Atlantis Press. https://doi.org/10.2991/assehr.k.220301.054

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