Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Al-Hikmah Desa Harapan Baru Kecamatan Mandau Kabupaten Bengkalis

Putri, Yayang (2022) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Al-Hikmah Desa Harapan Baru Kecamatan Mandau Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at Al-Hikmah Village-Owned Enterprises (BUMDes), Harapan Baru Village, Mandau District, Bengkalis Regency. The purpose of this study was to determine the suitability of the application of accounting in Village Owned Enterprises (BUMDes) Al-Hikmah Harapan Baru Village, Mandau District, Bengkalis Regency with Generally Accepted Accounting Principles. The research design used is descriptive qualitative so that the research is able to produce in-depth descriptions or explanations based on the data that has been collected from the results of comparative analysis according to theory. The data used in this study consisted of primary data and secondary data. Data collection techniques used interview techniques and direct documentation from BUMDes Al-Hikmah informants. Data analysis used a descriptive method where the data that had been collected would be compared with the relevant theory according to the problem and then a conclusion was drawn. Based on the results of research that has been done that the accounting process at BUMDes Al-Hikmah is not complete and still simple. BUMDes have made journals, ledgers, adjusting journals, but they are not relevant to the existing accounting principles and BUMDes have not made cash flow reports, statements of changes in equity and notes to financial statements. It can be concluded that the application of accounting at BUMDes Al-Hikmah is not in accordance with generally accepted accounting principles.

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