BUMDesa Financial Accountability: What is The Role of BUMDesa Accounting and Implementation of SAK ETAP?
Evi Dwi Kartikasari,
Siti Afiqah Zainuddin,
Amira Jamil
Abstract:The existence of BUMDesa can save the country from the economic crisis, as seen from the absorption of the number of workers in several provinces in Indonesia and the number of turnover that has successfully contributed to the village's original income. However, the operational sustainability of BUMDesa is caused by the lack of quality of BUMDesa's financial statements. There are still some BUMDesa that do not make financial statements because of the manager's lack of understanding of accounting literacy. So i… Show more
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