Implementasi Digitalisasi Akuntansi Berbasis SAK ETAP pada Kelompok Tani

Studi Kasus Kelompok Tani Bangun Semi Desa Donorejo

Abstract

This study was conducted to examine the application of SAK ETAP-based accounting digitization in the Bangun Semi Farmer Group in Donorejo Village, Kaligesing District, Purworejo Regency, as well as compare the conditions of financial recording before and after digitization was used. This research is motivated by the still application of manual and simple financial recording, so that the preparation of financial statements becomes less accurate, less transparent, and not in accordance with applicable accounting standards. The method used is qualitative descriptive with a case study approach. Data was obtained through interviews, observations, and documentation to the chairman, treasurer, and members of farmer groups. The results of the study show that group financial recording is still dominated by a manual system with a single entry method, so it is not fully in accordance with accounting principles and SAK ETAP. The implementation of accounting digitization through the Lamikro application is considered to help improve the accuracy of recording, facilitate the preparation of financial statements, and strengthen transparency and accountability in fund management. In addition, the results of the business health analysis show an improvement in liquidity levels and a decrease in dependence on debt. Thus, accounting digitization is a relevant step to strengthen the financial governance of farmer groups and support the sustainability of the coffee business.