Andini, Meri (2022) Analisis Penerapan Akuntansi Keuangan Pada Bumdes Artha Mandiri Desa Bayas Jaya Kecamatan Kempas Kabupaten Indragiri Hilir. Other thesis, Universitas Islam Riau.
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Abstract
This research was conducted at Artha Mandiri Village Owner Enterprises (BUMDes) in Bayas Jaya Village with the aim of knowing whether the accounting at Artha Mandiri BUMDes was in accordance with generally accepted accounting principles. The research data used are primary and secondary data. While the data collection techniques used are direct interviews and documentation. In the study found several shortcomings in the presentation of financial statements, some of which were the BUMDes did not record the amount of allowance for write-offs on the statement of financial position, the BUMDes were not careful in the inventory list, the BUMDes did not present cash flow reports, reports on changes in equity and notes on financial statements. The results of this study indicate that BUMDes Artha Mandiri is still not in accordance with generally accepted accounting principles.
| Item Type: | Thesis (Other) | |||||||||
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| Uncontrolled Keywords: | application of accounting, BUMDes, PABU | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | |||||||||
| Divisions: | > Akuntansi S.1 | |||||||||
| Depositing User: | Mohamad Habib Junaidi | |||||||||
| Date Deposited: | 25 Jul 2022 09:38 | |||||||||
| Last Modified: | 25 Jul 2022 09:38 | |||||||||
| URI: | http://repository.uir.ac.id/id/eprint/12788 |
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