Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Delima Desa Limau Manis Kecamatan Kampar Kabupaten Kampar

Nandiya, Putri (2022) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Delima Desa Limau Manis Kecamatan Kampar Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of the application of accounting in Village Owned Enterprises (BUMDes) Delima, Limau Manis Village, Kampar District, Kampar Regency with generally accepted accounting principles. The data collection technique used in this research is by using interview and documentation methods. In analyzing the data the author uses a descriptive method, namely analyzing the facts encountered in the field, then connecting with the theories that the author has obtained, so that a conclusion can be drawn which is a solution to the problem at hand. The results of the study are the basis for recording the BUMDes Delima, Limau Manis Village, Kampar District, Kampar Regency using an accrual basis, the accounting process has not followed the usual accounting process. BUMDes has presented receivables in accordance with generally accepted accounting principles but has not presented fixed assets in accordance with generally accepted accounting principles. then has not presented capital in accordance with generally accepted accounting principles and has not prepared equity statements, cash flow statements, and notes to financial statements. BUMDes Delima, Limau Manis Village, Kampar District, Kampar Regency has not implemented accounting in accordance with generally accepted accounting principles.

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