Analisis Penerapan Akuntansi Pada Bumdes (Badan Usaha Milik Desa) Beringin Maju Bersama Desa Simpang Beringin Kecamatan Bandar Seikijang Kabupaten Pelalawan

Rafa’i, Rafa’i (2022) Analisis Penerapan Akuntansi Pada Bumdes (Badan Usaha Milik Desa) Beringin Maju Bersama Desa Simpang Beringin Kecamatan Bandar Seikijang Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

The research conducted at BUMDes Beringin Maju Bersama aims to be able to find out how the suitability of accounting application in BUMDes (Village Owned Enterprises) Beringin Maju Bersama, Simpang Beringin Village, Bandar Seikijang District, Pelalawan Regency with Generally Accepted Accounting Principles. The data collection technique used in this research is the interview method and collecting data on financial documents with the management and employees of BUMDes, regarding information related to the problem under study. The data analysis method used is descriptive method, namely the research method by comparing the data collected based on theories related to problem solving with the results of this study. Based on the results of research that has been done that the accounting process at BUMDes Beringin Maju Bersama is not complete and still simple. BUMDes does not present a general ledger and separate daily journals. BUMDes does not make allowance for bad debts. BUMDes also present a trial balance that is not in accordance with SAK ETAP. BUMDes also does not present an equity report and a cash flow statement. The results of the study indicate that the application of accounting at BUMDes Beringin Maju Bersama is not in accordance with generally accepted accounting principles.

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