Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Sak Etap) pada Laporan Keuangan Badan Usaha Milik Desa “Tanjung Abadi” Desa Tanjung Kecamatan Kedamean Kabupaten Gresik

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Qualitative analysis assesses revenue recognition and financial statement transparency in BUMDes, indicating implementation of accounting standards.

BUMDes Tanjung Abadi successfully implemented accounting principles in its financial statements, enhancing transparency and accountability.
The primary challenge faced is limited initial capital, which affects the overall growth of the enterprise.
Revenue recognition practices cause uncertainty, especially when lacking receipts as proof of payment.
Descriptive analysis reveals adherence to standards like historical costs and the accrual basis, providing a framework for improvement.

Anfield et al. (2025) studied this question.

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Qualitative analysis assesses revenue recognition and financial statement transparency in BUMDes, indicating implementation of accounting standards.