Ulyah, Yahdyani (2022) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Pebaun Hilir Desa Pebaun Hilir Kecamatan Kuantan Mudik Kabupaten Kuantan Singingi Riau. Other thesis, Universitas Islam Riau.
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Abstract
The purpose of this study was to find out whether the accounting application carried out by BUMDes Pebaun Hilir was in accordance with SAK ETAP. Data collection techniques used are interviews and data archiving from BUMDes Pebaun Hilir. The data analysis used is descriptive method, which is to compare the data that has been collected with relevant theories and then draw conclusions. In this research can be found several problems, among others; does not count bad debts, does not present inventory on the balance sheet, does not present several financial statements, namely statements of changes in equity, cash flow statements, and notes to financial statements. Based on the results of the research, it can be concluded that the BUMDes Pebaun Hilir has not presented financial reports in accordance with SAK ETAP/generally accepted accounting.
| Item Type: | Thesis (Other) | ||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Budi Santoso S.E | ||||||
| Date Deposited: | 10 Jan 2023 02:31 | ||||||
| Last Modified: | 10 Jan 2023 02:31 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/19320 |
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