Lestari, Ayu (2022) Analisis Penerapan Akuntansi Pada Bumkam Seminai Jaya Di Desa Seminai Kecamatan Kerinci Kanan Kabupaten Siak. Other thesis, Universitas Islam Riau.
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Abstract
This research was conducted at the Village-Owned Enterprises Seminai Jaya. Precisely in Seminai Village, Kerinci Kanan District, Siak Regency. This research was conducted to determine the suitability of the accounting application of the Village Owned Enterprises in Seminai Jaya with generally accepted accounting principles. The form of this research is qualitative research with descriptive method. The data used are primary data and secondary data, while data collection techniques are carried out by interview and documentation techniques. The results of the research conducted are the Village-Owned Enterprises Seminai Jaya do not make cash flow reports, equity reports, and notes to financial statements. The Village-Owned Enterprise (BUMKam) Seminai Jaya also does not present a reserve for receivables loss account. And, errors are still found in the treatment of asset accounts. This research can be used as a reference for other BUMDes/BUMKam in improving the quality of financial reports and as a reference for the government to determine the performance of related BUMDes/BUMKam.
| Item Type: | Thesis (Other) | |||||||||
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| Uncontrolled Keywords: | accounting, accounts receivable, financial statements | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | |||||||||
| Divisions: | > Akuntansi S.1 | |||||||||
| Depositing User: | Mohamad Habib Junaidi | |||||||||
| Date Deposited: | 25 Jul 2022 09:36 | |||||||||
| Last Modified: | 25 Jul 2022 09:36 | |||||||||
| URI: | http://repository.uir.ac.id/id/eprint/12780 |
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