Analisis Penerapan Akuntansi Pada Bumdes Cahaya Mandiri Desa Tanjung Sum Kecamatan Kuala Kampar Kabupaten Pelalawan

Rukmana, Hidiyati (2022) Analisis Penerapan Akuntansi Pada Bumdes Cahaya Mandiri Desa Tanjung Sum Kecamatan Kuala Kampar Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to find out that the application of accounting carried out by BUMDES Cahaya Mandiri, Tanjung Sum Village, Kuala Kampar District, was in accordance with generally accepted accounting principles. The research was conducted at the BUMDes Cahaya Mandiri, Tanjung Sum Village, Kuala Kampar District. The types and sources of data used in this study are primary and secondary data. Data collection techniques using interviews and documentation. Data analysis was carried out by collecting data, then grouping it according to the type of data. The data collected is poured into table form to be described descriptively, so that the various activities of BUMDES Cahaya Mandiri, Tanjung Sum Village, Kuala Kampar District, are known. The results of the study concluded that the BUMDes Cahaya Mandiri sells all items ordered by the community or members. People usually order goods related to building materials in the form of wood, agricultural materials, household appliances, motorized vehicles and so on. If the community wants to place an order for goods at BUMDes Cahaya Mandiri, then the community can give a down payment to the BUMDes management, but there are also people who order directly without giving a down payment. Communities who do not provide a down payment will make a payment of at least 30% of the value of the goods ordered, while those who provide an advance payment will only make payments in the following month or in accordance with an agreement with the BUMDes management. Goods ordered are directly purchased by BUMDes from suppliers, this is because BUMDes does not have inventory of these items.

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