Pendampingan Penyusunan Laporan Keuangan Berdasarkan SAK ETAP Pada BUMNag Wahana Karya Mandiri Barulak
Assistance in the Preparation of Financial Statements Based on SAK ETAP at BUMNag Wahana Karya Mandiri Barulak
Keywords:
Laporan Keuangan, pengelola BUMNag, SAK-ETAPAbstract
This devotion aims to improve the understanding and skills of managers in compiling the financial reports of BUMNag Wahana Karya Mandiri Nagari Barulak based on SAK-ETAP. BUMNag Wahana Karya Mandiri Nagari Barulak which has the obligation to present financial statement transparency as a from of accountability has not recorded in detail and is not in accordance with applicable accounting standards, namely Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). The method used is mentoring with a participatory approach from the manager starting from the initial survey, and Focus Group Discussion (FGD), followed by the delivery of material and then direct practice accompanied by the Team. The results of this study contribute to and increase the understanding and capacity of BUMNag Managers in recording transaction up to the BUMNag financial reporting stage
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