Afrianti, Defrida (2019) Analisis Penerapan Akuntansi Pada Bumdes (Badan Usaha Milik Desa) Bina Negeri Desa Gunung Sahilan Kecamatan Gunung Sahilan Kabupaten Kampar. Other thesis, Universitas Islam Riau.
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Abstract
The purpose of this study is to determine the suitability of the application of accounting in BUMDES (Village-Owned Enterprises) Bina Negeri Gunung Sahilan Village Gunung Sahilan District Kampar Regency with General Acceptance Accounting principles. Data collection techniques used in this study are using interview and documentation methods. In analyzing the data the author uses a descriptive method that is analyzing data by collecting data and to explain the situations and conditions found in research in the field then compared with various theories and conclusions are drawn and given advice. The results of the study are the Basic Recording of Community Development in Gunung Sahilan Village, Gunung Sahilan Subdistrict, Kampar Regency, using the accrual basis, which is the accounting basis that records the transaction at the time the transaction occurred without regard to when cash or cash equivalents were received or paid. Bina Negeri Gunung Sahilan Village Gunung Sahilan Subdistrict Kampar Regency does not prepare equity reports, cash flow reports, and notes to financial statements. Bina Negeri Gunung Sahilan Village Gunung Sahilan District Kampar Regency has not applied accounting in accordance with SAK ETAP.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Penerapan Akuntansi, Badan Usaha Milik desa |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | > Akuntansi S.1 |
| Depositing User: | Mia |
| Date Deposited: | 29 Dec 2021 08:25 |
| Last Modified: | 29 Dec 2021 08:25 |
| URI: | http://repository.uir.ac.id/id/eprint/5235 |
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