Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Sakinah Lestaridesa Kuapankecamatan Tambang Kabupaten Kampar

Audina, Veren Monica (2020) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Sakinah Lestaridesa Kuapankecamatan Tambang Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the appropriateness of the accounting application at Sakinah Lestari Village-Owned Enterprises (BUMDes), Kuapan Village, Tambang District, Kampar Regency with General Accepted 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 found in the field, then connecting with the theories that the author has obtained, so that a conclusion can be drawn which is a solution to the problem at hand. The results of the research are the basis for recording the Bumdes Sakinah Lestari Desa Kuapan, Tambang District, Kampar Regency using an accrual basis, which is the basis of accounting which records transactions at the time they occur regardless of when cash or cash equivalents are received or paid. The accounting process has not followed the usual accounting process, Bumdes has presented receivables in accordance with generally accepted accounting principles, then Bumdes has not presented fixed assets in accordance with generally accepted accounting principles because it does not record or present depreciation and grant funds from the government in the form of inventory, has not presented capital in accordance with generally accepted accounting principles, because it includes revolving loan start-up capital, initial capital as capital that should be included as long-term debt. Bumdes does not prepare equity reports, cash flow statements, and notes to financial statements and Bumdes has not applied accounting in accordance with generally accepted accounting principles.

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