Sari, Surya Indah (2022) Analisis Penerapan Akuntansi Badan Usaha Milik Kampung (BUMKAM) Maju Jaya Di Desa Keranji Guguh Kecamatan Koto Gasib Kabupaten Siak. Other thesis, Universitas Islam Riau.
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Abstract
The results obtained from this study are first, the Village-Owned Enterprise (BUMKam) Keranji Guguh recorded the evidence of transactions in the daily working capital without making a journal, as well as a ledger so that it is not clear how much the value in each account is. . Second, BUMKam does not record land obtained from grants. Third, in carrying out depreciation on fixed assets, do not perform depreciation in accordance with generally accepted accounting principles. Fourth, the recognition of income and expenses are determined using the accrual-based accounting principle. Fifth, the financial statements do not present 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 Enterprises Owned by Kampung Keranji Guguh, Koto Gasib District, Siak Regency is not entirely in accordance with generally accepted accounting principles.
| Item Type: | Thesis (Other) | ||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Budi Santoso S.E | ||||||
| Date Deposited: | 07 Jan 2023 04:37 | ||||||
| Last Modified: | 07 Jan 2023 04:37 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/19043 |
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