Galiko, Whezani (2022) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Berkah Bersama Desa Tanjung Berulak 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) Berkah Bersama Tanjung Berulak 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, namely the accounting process, the presentation of fixed assets, and capital at Bumdes have not followed generally accepted accounting principles. This Bumdes does not prepare equity reports, cash flow statements, and notes to financial statements and has not applied accounting in accordance with SAK ETAP.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Accounting Application, Generally Accepted Accounting Principles | ||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Mohamad Habib Junaidi | ||||||
| Date Deposited: | 24 Oct 2022 10:28 | ||||||
| Last Modified: | 24 Oct 2022 10:28 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/16810 |
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