Kebijakan Pengelolaan Keuangan Dan Akuntabilitas
\nPelaporan Dalam Upaya Penyusunan Laporan
\nKeuangan BUMDes Sesuai SAK ETAP

This research aims to analyze and evaluate the preparation of BUMDes financial reports that do
\nnot comply with the SAK ETAP. This research is qualitative research with a comparative
\ndescriptive. The research object is BUMDes which manages the service and trade sectors. The data
\ncollection technique involve conducting documentary interviews with eight informants related to
\nservice and trade business units, observations were made at the location of business units. Based
\non interviews we conducted with informants from each administrative unit and the BUMDes
\ntreasurer, those who prepare financial reports have not been able to fully implement them in
\naccordance with SAK ETAP. Constraints are limited competent knowledge of accounting, not yet
\nunderstanding, educational background in scientific disciplines not from the field of accounting
\nand never taking part in training related to accounting processes for preparing financial reports.
\nThe analysis techniques use provide understanding and guidance on accounting policies in the
\naccounting process supported by the use of the Microsoft Excel computer application based on
\nSAK ETAP, Village Regulations, and the Memorandum of Association/ Articles of Association of
\nthe BUMDes. The results show that the socialization of understanding and accounting policy
\nguidelines for BUMDes are enthusiastic and motivated, increasing knowledge about the
\nprocedures for preparing financial reports in accordance with SAK ETAP which is supported by
\nthe use of Microsoft Excel computer technology applications to understand Accounting Information
\nSystem design models, making BUMDes potentially have skilled human resources in classifying
\naccounts, making financial management more detail, efficient and able to prepare financial reports
\nin accordance with the SAK ETAP