Analisis Penerapan Akuntansi Pada BUMDes Agro Nenas Desa Kualu Nenas Kec. Tambang Kab. Kampar

Yustika, Yustika (2020) Analisis Penerapan Akuntansi Pada BUMDes Agro Nenas Desa Kualu Nenas Kec. Tambang Kab. Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at village-owned enterprises (BUMDes) Agro Nenas, Kualu Nenas Village, Tambang District, Kampar Regency. The purpose of this study was to determine whether the presentation of the BUMDes Agro Pineapple Financial Statements was 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 researchers are primary data and secondary data. The results of the research show that there are some deficiencies in the financial statements presented by BUMDes Agro Nenas. The first is that there is no separation between current and non-current receivables, the second the accumulated depreciation value presented by BUMDes is greater than the cost of fixed assets, the third in calculating inventory does not match the useful life supposedly, the four BUMDes Agro Nenas had not yet presented cash flow reports, changes in equity reports and notes to financial reports. Based on the results of this study it can be concluded that the application of financial accounting at BUMDes Agro Nenas, Kualu Nenas Village, Tambang District, Kampar Regency as a whole is not in accordance with generally accepted accounting principles.

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