Gusrianti, Novi (2020) Analisis Penerapan Akuntansi Keuangan Pada (BUMDes) Al-Kautsar Desa Kampung Baru Sentajo Kec. Sentajo Raya Kab. Kuansing. Other thesis, Universitas Islam Riau.
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Abstract
This research was conducted at village owned enterprises (BUMDes) Al-Kautsar Kp. Baru Sentajo, Sentajo Raya District, Kuansing Regency. The purpose of this study was to determine the presentation of the Financial Statements of BUMDes Al-Kautsar Kp. Baru Sentajo is it in accordance with generally accepted accounting principles. The data analysis used is descriptive analysis, namely by analyzing the data obtained from BUMDes and comparing it with various relevant theories. The types of data used by researchers are primary data and secondary data. The results of the study show that there are several shortcomings in the financial statements presented by BUMDes Al-Kautsar. The first is that there is no separation between current and non-current receivables. In their proper use, the four BUMDes Al-Kautsar have not presented cash flow reports, reports of changes in equity and notes to financial statements. Based on the results of this study it can be concluded that the analysis of the application of financial accounting at BUMDes Al-Kautsar Kp. Baru Sentajo Kec. Sentajo Raya Kab. The overall accounting is not in accordance with generally accepted accounting principles.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | BUMDes, Accounting Application | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Mia | ||||||
| Date Deposited: | 25 Aug 2022 10:12 | ||||||
| Last Modified: | 25 Aug 2022 10:12 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/14340 |
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