Analisis Perbandingan Penyusunan Laporan Keuangan BUMDes dengan Menggunakan PSAK EMKM dengan PSAK Entitas Privat: Studi Pada BUMDes Klirong Makmur, Desa Klirong Kecamatan Klirong Kabupaten Kebumen Tahun 2019 dan 2020

Ramadhan, Resdianto Ekosari (2021) Analisis Perbandingan Penyusunan Laporan Keuangan BUMDes dengan Menggunakan PSAK EMKM dengan PSAK Entitas Privat: Studi Pada BUMDes Klirong Makmur, Desa Klirong Kecamatan Klirong Kabupaten Kebumen Tahun 2019 dan 2020. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The purpose of this study is to determine the differences in the preparation of the financial statements of BUMDes Klirong Makmur using PSAK EMKM with PSAK Private Entities and also to find out which financial statements may be most appropriate for BUMDes Klirong Makmur. The source of data in this study is primary data, and the type of data used is descriptive quantitative, namely conducting research by describing or describing the data that has been collected as it is. The type of data used is primary and secondary data. The results showed that the type of financial report that was suitable for BUMDes Klirong Makmur was using SAK EMKM. The advantage of using SAK EMKM in preparing BUMDes financial statements is that it is easier to understand because SAK EMKM is simpler than SAK for Private Entities. The advantage of using Private Entity SAK in preparing BUMDes financial statements is that BUMDes can find out what changes in cash are used for and can also find out changes in current retained earnings.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number RAM A 7103/2021
Uncontrolled Keywords: SAK EMKM, SAK Private Entity, BUMDes Klirong Makmur
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 07 Feb 2023 07:08
Last Modified: 07 Feb 2023 07:08
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/526

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