Handayani, Riska (2022) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Aur Sejahtera Desa Teluk Aur Kecamatan Rambah Samo Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.
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Abstract
This research was conducted at the Village-Owned Enterprises (BUMDes) Aur Sejahtera Teluk Aur Village, RambahSamo District, Rokan Hulu Regency. There are two types of data used in this study, namely primary and secondary data, while the data collection techniques used were interviews and documentation. The author analyzes the data for this study using a descriptive method, namely the data obtained from the company and then arranged in such a way and analyzed based on relevant theories and then a conclusion can be drawn. Based on the results of the study, it was shown that the Village-Owned Enterprises (BUMDes) of Aur Sejahtera Teluk Aur Village did not have accounting procedures, in which the accounting process included recording transactions with evidence to making adjusting journals. However, BUMdes Aur Sejahtera does not make equity reports, cash flow statements and notes to financial statements. So the author draws the conclusion that the Village-Owned Enterprises (BUMDes) of Aur Sejahtera Teluk Aur Village are not in accordance with Generally Accepted Accounting Principles.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Accounting, Accounting Cycle, Recording System and BUMdes | ||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Mohamad Habib Junaidi | ||||||
| Date Deposited: | 16 Dec 2022 08:31 | ||||||
| Last Modified: | 16 Dec 2022 08:31 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/18313 |
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