Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa-simpan Pinjam (BUMDES-SP) Lancang Kuning Desa Rumbai Jaya, Kecamatan Kempas, Kabupaten Indragiri Hilir

Pambudi, Gustri Harto (2020) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa-simpan Pinjam (BUMDES-SP) Lancang Kuning Desa Rumbai Jaya, Kecamatan Kempas, Kabupaten Indragiri Hilir. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT ANALYSIS OF ACCOUNTING APPLICATION IN THE VILLAGE SAVING LOAN-OWNED BUSINESS AGENCY LANCANG KUNING VILLAGE RUMBAI JAYA KECAMATAN KEMPAS INDRAGIRI DISTRICT HILIR BY GUSTRI HARTO PAMBUDI 165310873 The author conducted research on Village-Owned Enterprises-Savings and Loans Lancang Kuning, Rumbai Jaya Village, Kempas District, Indragiri Hilir Regency. The purpose of this study is to determine whether the presentation of the BUMDes-SP Lancang Kuning financial report is in accordance with the generally accepted accounting principles. The type of data used in this research is descriptive qualitative research which is conducted to determine the value of the independent variable, either one or more variables. The data sources the authors use in helping this research are primary data and secondary data. The results showed several deficiencies in the financial reports presented by BUMDes-SP Lancang Kuning, the first that had not recorded the burden of uncollectible accounts, the second BUMDes-SP Lancang Kuning was not careful in moving the nominal in the inventory list to the Financial Position Report, the three BUMDes-SP Lancang Kuning has not yet presented a Cash Flow Statement, Change in Equity Report and notes on Financial Statements.

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