Penerapan Junior Consultant Finance Dalam Penyusunan Laporan Keuangan BUMDes Menggunakan Microsoft Excel Sesuai SAK ETAP

Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) are used for entities that do not have significant public accountability. The use of SAK ETAP in Village-Owned Enterprises (BUMDes) partner of PT Syncore Indonesia aims to make it easier for BUMDes to apply accounting standards. This study aims to find out how the presentation of the application of Financial Statements based on SAK ETAP to village-owned enterprises (BUMDes) partners. This type of research is descriptive-qualitative. The type of research data is qualitative data (in the form of words). The data sources of this research are Primary Data and Secondary Data. Data collection techniques use interviews or interviews (conducted with the parties concerned), observation (observation and recording of partner BUMDes conditions), and documentation (company profiles and financial reports). The analytical method used is descriptive analysis which compares theory with existing practice to draw a conclusion. The results of the study show that Village-Owned Enterprises (BUMDes) partners in presenting their financial reports have used Microsoft Excel but have not applied the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) to the fullest. This is because managers do not know about the existence of SAK ETAP as an accounting standard. This research suggests that in the future partner Village-Owned Enterprises (BUMDes) can apply SAK ETAP in presenting financial reports, so that financial reports can be maximized in providing information