Analisis Penerapan Akuntansi Pada BUMDES Usaha Makmur Desa Bukit Intan Makmur Kecamatan Kunto Darussalam Kabupaten Rokan Hulu

Kurniawan, Bima Arief (2021) Analisis Penerapan Akuntansi Pada BUMDES Usaha Makmur Desa Bukit Intan Makmur Kecamatan Kunto Darussalam Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT The purpose of this research is to find out whether the BUMDes Usaha Makmur has applied generally accepted accounting principles. The types of data used in this study are primary and secondary data. Primary data is data obtained from interviews with BUMDes management regarding the history of the establishment of BUMDes, the recording system carried out by BUMDes, accounting policies implemented by BUMDes and regarding BUMDes activities. Secondary data is data obtained by collecting data that has been compiled by BUMDes management, such as balance sheets and profit and loss. In analyzing the data of this research, the writer uses a descriptive method, namely the data obtained from the company and then arranged in such a way and analyzed based on relevant theories and then conclusions are drawn. From the results of research that have been analyzed, the problem with BUMDes Usaha Makmur is that it does not separate current assets from fixed assets and also does not separate current liabilities from long-term debt, the BUMDes does not record the allowance for write-offs on the statement of financial position, the report on the development of receivables is still many members have not paid off debts to BUMDes which causes the amount of receivables to be too large. The conclusion that can be drawn from the research of this thesis is that the Village Owned Enterprises (BUMDes) are Usaha Makmur. Based on the problems described, these BUMDes have not yet fully implemented generally accepted accounting principles.

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