Rahmatullah, Natasya (2024) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (bumdes) Saiyo Lumindai Desa Lumindai Kecamatan Barangin Kota Sawahlunto Oleh: Natasya Rahmatullah 205310154 Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Riau Pekanbaru 2024. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to assess the suitability of the implementastion of generally accepted accounting at the Badan Usaha Milik Desa (BUMDes) Saiyo Lumindai, Lumindai Village, Barangin District, Sawahlunto City. The method used by the author is qualitative descriptive method so that this study is able to produce a description or explanation in depth of the facts encountered in the field, then connect it with the theorities that the author has obtained, so that a conclusion can be drawn which is a solution to the problem faced. The data used in this study consists of primary data and secondary data. Data collection techniques use direct interview and documentation. Based on the results of the research conducted by the author, it can be concluded that the accounting process at BUMDes Saiyo Lumindai, Lumindai Village, Barangin District, Sawahlunto City, in the recording process uses accrual basis method. BUMDes Saiyo Lumindai does not present complete financial reports and only makes financial reports in the form of financial posisition and profit and loss statement. So it can be concluded that the application of accounting at BUMDes Saiyo Lumindai is not in accordance with generally accepted accounting principles.

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