Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Marsingati Desa Tambunan Lumban Gaol, Kecamatan Balige, Kabupaten Toba

Lasri Nurmaida, Hutagaol (2022) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Marsingati Desa Tambunan Lumban Gaol, Kecamatan Balige, Kabupaten Toba. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Village-Owned Enterprises (BUMDes) Marsingati Tambunan Lumban Gaol District, Balige District, Toba Regency, which aims to determine whether the application of accounting for Village-Owned Enterprises is in accordance with generally accepted accounting principles. The types of data taken from the Marsingati Village Owned Enterprise (Bumdes) are primary data and secondary data and techniques carried out by interviews, observations, and documentation. After completing the data needed, the writer analyzed it using a qualitative descriptive method. The results obtained from this study are, The basis of accounting records carried out by the Village-Owned Enterprises (BUMDes) Marsingati is a cash basis. BUMDes Marsingati has not made a general journal or special journal, general ledger for each account, trial balance before adjustment, adjusting journal, statement of changes in equity, cash flow statement, closing journal, and trial balance after closing and notes to financial statements. Do not include accumulated depreciation on the balance sheet. Based on the results of this study, it can be concluded that the analysis of the application of accounting at the Village-Owned Enterprises (BUMDes) Marsingati Tambunan Lumban Gaol Village, Balige District, Toba Regency is not complete and not appropriate. with generally accepted accounting principles.

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