Mahmudi, Hadi (2020) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Maju Lestari Desa Pasir Maju Kecamatan Rambah Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.
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Abstract
This study was conducted to village-owned enterprises of pasir maju village in Rambah rokan hulu. This study aims to find out whether the accounting system used by pasir maju village-owned enterprises have appropriate with general accounting principle. The data used by the researcher in this study are primer and secondary data from pasir maju village-owned enterprises. Interview and documentation were used as the data collecting technique in this study Based on the study and discussion, it was found that accounting process of village-owned enterprises did not follow the financial accounting cycle, revenue recognition, and the applied load of basic accrual principle. It was also found that Maju Lestari village-owned enterprises have not divided the current and non-current accounts receivable, have not made any allowance for uncollectible accounts, have not displayed equity report, cash flow report and notes of financial report. According to the finding of this study, it can be concluded that the implementation of accounting analysis used by Maju Lestari village-owned enterprises of pasir maju village in Rambah Rokan Hulu have not implemented the general accounting principle
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Implementation of Accounting, village-owned enterprises of pasir maju village |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | > Akuntansi S.1 |
| Depositing User: | Mia |
| Date Deposited: | 10 Mar 2022 08:19 |
| Last Modified: | 10 Mar 2022 08:19 |
| URI: | http://repository.uir.ac.id/id/eprint/8187 |
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