The Proposed Implementation of SAK ETAP in the Financial Statements of Bumdes Panggung Lestari in Panggung Harjo Village

This research was conducted with the aim of providing proposals for the application of SAK ETAP to the financial statements of BUMDes Panggung Lestari and analyzing the financial statements of BUMDes Panggung Lestari that have been prepared. This research uses a qualitative approach with the type of research being descriptive. This research uses primary data and secondary data to prove the results of the research. The primary data used is the result of interviews with BUMDes Panggung Lestari implementers, while the secondary data is in the form of financial statements for BUMDes Panggung Lestari. Based on the results of the research that has been carried out, it can be concluded that: 1. The presentation of the financial statements of BUMDes Panggung Lestari still contains errors in recording accounts such as purchases of supplies and equipment which are directly charged in the financial statements of BUMDes Panggung Lestari, the presentation of the financial statements of BUMDes Panggung Lestari has not presented the report components completely. 2. BUMDes Panggung Lestari is expected to be able to implement SAK ETAP in the presentation of its financial statements in order to improve the quality of financial statements and be responsible for every transaction and item and component of financial statements based on considerations in accordance with the rules established by SAK ETAP.