Analisis Penerapan Akuntansi Pada BUMDES Kota Intan Amanah Kecamatan Kunto Darussalam Kabupaten Rokan Hulu

Elfida, Nuri (2021) Analisis Penerapan Akuntansi Pada BUMDES Kota Intan Amanah Kecamatan Kunto Darussalam Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

In This research was carried out at the Village-Owned Enterprise (BUMDES) of Intan Amanah City, Kunto Darussalam District, Rokan Hulu Regency. The purpose of this study is to determine whether the presentation of BUMDES Kota Intan Amanah Financial Statements is in accordance with generally accepted accounting principles. The data analysis used is descriptive analysis, namely by analyzing the data obtained from BUMDes and comparing it with various relevant theories. The types of data used by the researcher are primary data and secondary data. The first mandate is that the error in recording the nominal depreciation on the income statement is different from that in the inventory list in 2019, the second in calculating the inventory is not in accordance with its supposed service life, the third is the error in recording accumulated depreciation of office inventory in 2018 and 2019, fourth is nodepreciationiscarriedoutonassetsfixed (building) since 2019, thefive BUMDES Kota Intan Amanah have not yetpresented a CashFlowReport, a Change in Equity Report, and Notes on Financial Statements. BUMDES Kota Intan Aman As a whole, Kunto Darussalam District, Rokan Hulu Regency is not in accordancewithgenerallyacceptedaccountingprinciples.

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