Khotimah, Ummi Khusnul (2021) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa Bumdes Beringin Jaya Kecamatan Enok. Other thesis, Universitas Islam Riau.
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Abstract
The research was conducted at the Badan Usaha Milik Desa (BUMDes) Beringin Jaya Kecamatan Enok City. This study aims to assess the suitability of the accounting implementation at the Badan Usaha Milik Desa (BUMDes) Beringin Jaya Kecamatan Enok City with general accounting. The method used by researchers is the method of description. This method is done by collecting data and compiling it based on the data reports that have been collected, then aligning it with relevant theories, which can finally be retrieved. Based on the results of the study, it was found that the basis for recording was carried out using an accrual basis. BUMDes Beringin Jaya Kecamatan Enok City has not carried out the complete stages. BUMDes Beringin Jaya Kecamatan Enok City only presents a balance sheet and a report on the income statement. BUMDes Beringin Jaya Kecamatan Enok does not present reports of changes in capital, cash flow reports, and notes to financial reports. From the results of these studies, the researcher concludes that the application of accounting at BUMDes Beringin Jaya Kecamatan Enok City is not in accordance with general accounting principles.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Financial Statement, BUMDes Beringin Jaya Kecamatan Enok City, Generally Accepted Accounting Principles. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | > Akuntansi S.1 |
| Depositing User: | Febby Amelia |
| Date Deposited: | 17 Feb 2022 09:26 |
| Last Modified: | 17 Feb 2022 09:26 |
| URI: | http://repository.uir.ac.id/id/eprint/5944 |
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