A'rahma, Veggy Annisa
(2020)
Analisis Penerapan Akuntansi Pada Badan Keswadayaan Masyarakat (BKM) / Unit Pengelola Keuangan (UPK) Jaya Mukti Mandiri Kelurahan Jaya Mukti Kecamatan Dumai Timur Kota Dumai.
Other thesis, Universitas Islam Riau.
Abstract
This research was conducted at the Jaya Mukti Mandiri Community Self- Reliance Agency (BKM) / Financial Management Unit (UPK) Jaya Mukti Village, East Dumai District, Dumai City which is applied to the Financial Community Self-Reliance Agency (BKM) / Financial Management Unit (UPK) Jaya Mukti Mandiri. in accordance with generally accepted accounting principles. The data used in the research at the Jaya Mukti Mandiri Community Self-Reliance Body (BKM) / Financial Management Unit (UPK) are primary data and secondary data, while data collection techniques are carried out by conducting interviews and documentation. Based on the research and discussion, several problems in the application of accounting at the Jaya Mukti Mandiri Public Self-Reliance Agency (BKM) / Financial Management Unit (UPK) Jaya Mukti Mandiri, Jaya Mukti Subdistrict, East Dumai District, Dumai City, are described, including not presenting and recording the grant assets, the presentation of debt is not in accordance with Generally accepted accounting principles, do not differentiate between PPMK loan risk reserves and Regular risk reserves, and do not present notes on financial statements. From the results of research conducted at UPK BKM Jaya Mukti Mandiri, Jaya Mukti Village, East Dumai District, Dumai City, it can be concluded that the accounting applied as a whole is not in accordance with generally accepted accounting principles.
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