Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Desa Berumbung Baru

Raharjo, Yonendrich (2019) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Desa Berumbung Baru. Other thesis, Universitas Islam Riau.

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Abstract

This research is conducted by the author in Berumbung Baru Village, Dayun District, Siak Regency. The object of this research is the Village-Owned Enterprises (BUMDes). The problem discussed in this study is how is the appropriateness of the application of accounting in the village-owned enterprises (BUMDes) of Berumbung Baru Village with the basic concepts of accounting that are generally accepted. Berumbung Baru is primary and secondary data, while data collection techniques are carried out by conducting interviews and documentation. The purpose of this study is to determine the application of accounting carried out by the Village-Owned Enterprises (BUMDes) Berumbung Baru Village has fulfilled the basic concepts of accounting in carrying out its activities The results of this study are that the Village Owned Enterprises (BUMDes) of Berumbung Baru Village do not make equity reports, cash flow statements, and notes to financial statements. Berumbung Baru Village also does not present how much the value of allowance for uncollectible accounts on the balance sheet, errors in the account name is read, and errors in the inventory list report. Thus, the application of accounting in the Village Owned Enterprises (BUMDes) of Berumbung Baru Village has not been in full accordance with generally accepted accounting principles.

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