Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Jaya Bersama Di Desa Balam Jaya Kecamatan Tambang Kabupaten Kampar

Tama Yudhy Ananda, Rizky (2022) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Jaya Bersama Di Desa Balam Jaya Kecamatan Tambang Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

Research was conducted at Jaya Bersama Village Owned Enterprises, Balam Jaya Village, Tambang District, Kampar Regency, which aims to determine whether the application of accounting to Jaya Bersama Village Owned Enterprises is in accordance with generally accepted accounting principles. The types of data used in this study are primary data and secondary data with data collection techniques, namely interviews and documentation. While the data analysis technique used is descriptive qualitative method. The results of research conducted at Jaya Bersama Village-Owned Enterprises show that the basis of record used by Jaya Bersama Village-Owned Enterprises is the accrual basis. Jaya Bersama Village-Owned Enterprises have not made journals to record transactions, ledgers for each account. adjusted trial balance, adjusting entries, statement of changes in equity, statement of cash flows and notes to financial statements. In addition, the Jaya Bersama Village-Owned Enterprise still makes mistakes in calculating the depreciation of fixed assets and does not provide allowance for uncollectible debts. Based on the results of this study, it can be concluded that the Enterprises Owned by Jaya Bersama Village, Balam Jaya Village, Tambang District, Kampar Regency, in the implementation of accounting as a whole, are not in accordance with generally accepted accounting principles.

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