Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Rambah Samo Desa Rambah Samo Kecamatan Rambah Samo Kabupaten Rokan Hulu

Oktaviani, Kiki (2021) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Rambah Samo Desa Rambah Samo Kecamatan Rambah Samo Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Village-Owned Enterprise Rambah Samo, Rambah Samo Village, Rambah Samo District, Rokan Hulu Regency, which aims to find out whether the accounting applied by the Rambah Samo Village-Owned Enterprise is in accordance with generally accepted accounting principles. Types and sources of data used in this study are primary data and secondary data, while the data collection techniques used were interviews and documentation, and data analysis techniques used in the writing of this study were descriptive qualitative in nature. The research results obtained from this study are first, Village Owned Enterprise records the evidence of transactions in the working capital daily cash without keeping a journal, as well as a ledger so it is not clear how much value each account is worth. Second, Village Owned Enterprise does not record land obtained from grants. Third, depreciation of fixed assets does not depreciate in accordance with generally accepted accounting principles. Fourth, the recognition of income and expenses is determined using accrual-based accounting principles. Fifth, the financial statements do not present reports of changes in equity, cash flow statements, and notes to financial statements. Based on the results of this study, it can be concluded that the analysis of the application of accounting at the Village Owned Enterprise of Rambah Samo Village, Rambah Samo Village, Rambah Samo District, Rokan Hulu Regency is not entirely in accordance with generally accepted accounting principles.

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