Prabowo, Muhammad Shandy
(2020)
Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa(BUMDES) Koto Panjang Sepakat Kelurahan Desa Pulau Gadang Kecamatan XIII Koto Kampar Kabupaten Kampar.
Other thesis, Universitas Islam Riau.
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Abstract
mmunity or agency, this institution is engaged in savings and loans that work together to run businesses to improve and empower the community's economy,especially the lower middle class who need funds to continue and develop their business. This Bumdes has not presented a cash flow statement, has not presented a report on changes in equity and notes on financial statements. The purpose of this study is to determine the appropriateness of the application of accounting at Village-Owned Enterprises (BUMDes) Koto Panjang Sepakat, Pulau Gadang Village, XIII Koto Kampar District, Kampar Regency with General Acceptable Accounting principles. The data collection techniques used in this study were interview and documentation methods. In analyzing the data, the writer uses descriptive method, which is analyzing the facts that are found in the field, then connecting with the theories that the author has obtained, so that a conclusion can be drawn which is the solution to the problem at hand. The results of the research are the basis for recording the Bumdes Koto Panjang Sepakat Village of Pulau Gadang Village, XIII Koto Kampar District, Kampar Regency using an accrual basis, which is an accounting basis that
records transactions at the time the transaction occurs regardless of when cash or cash equivalents are received or paid. The accounting process has not followed the process. customary accounting, Bumdes has presented receivables in accordance with generally accepted accounting principles, then Bumdes has not presented fixed assets that are in accordance with generally accepted accounting principles because they do not record or present depreciation and grant funds from the government, namely in the form of inventory, have not presented capital in accordance with generally accepted accounting principles, because it includes the initial capital of revolving loans, the initial capital is pentaskin as capital that should be included as long-term debt. Bumdes does not prepare equity reports, cash flow statements, and notes to financial statements accounting in accordance with generally accepted accounting principles.
Keywords: Accounting Application, Generally Accepted Accounting Principles
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