Preparation of BUMDesa Financial Statements Based on SAK EMKM

Dewi, Ni Luh Putu Ari Kusuma and Darmayasa, I Nyoman and Sulastra, I Made Dwi Jendra (2022) Preparation of BUMDesa Financial Statements Based on SAK EMKM. Repositori Politeknik Negeri Bali.

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Abstract

Financial statements are the basis for consideration for stakeholders in making economic decisions. This study aims to determine the consistency of preparation of BUMDesa financial statements based on SAK EMKM. The main data source comes from the results of interviews and observations, while the results of documentation in the form of the 2021 BUMDesa financial statements are source of supporting data. Interview manuscripts and BUMDesa financial statements were analyzed using a qualitative method with Participatory Action Research (PAR) approach. The results of the study explain that financial statements of BUMDesa do not go through the summary stage. If viewed from the completeness and terminology, the financial statements of BUMDesa are not following SAK EMKM because there are no notes to financial statements (CALK) and the accounts presented do not refer to the terminology of SAK EMKM. Based on this discrepancy, proposed BUMDesa financial statements based on SAK EMKM is given which can be used as initial balance for preparation of the 2022 financial statements. The proposed preparation stage begins with reclassifying the accounts according to the terminology of SAK EMKM and continues with completing the CALK.

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