Utami, Novia Sri Putri (2023) Analisis Penerapan Akuntansi Keuangan Pada Bumkam (badan Usaha Milik Kampung) Rimba Mandiri Desa Teluk Rimba Kecamatan Koto Gasib Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the application of accounting at BUMKam Rimba Mandiri is in accordance with generally accepted accounting principles. The object of this research is a Business Entity Owned by Rimba Mandiri, Teluk Rimba Village, Koto Gasib District, Siak Regency. The method used in this study is a qualitative method, namely by comparing the data that has been obtained with the theories, so that it can be concluded that the solutions to the problems faced. The types and sources of data used in this study are primary data and secondary data. Primary data is data obtained directly through. Secondary data is data obtained indirectly whose data collection is through. The results of the research conducted by the outhor show that the Village-Owned Enterprises of Rimba Mandiri do not present bad debts, fixed assets in year previously noted return with date purchase and price different, it has not presented a cash flow statement, statement of changes in equity, and notes to financial statement. So it can be concluded that the application of accounting at the Village-Owned Enterprises of Rimba Mandiri is not in accordance with generally accepted accounting principles.

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