Nugrahayu, Felli (2023) Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa-simpan Pinjam (bumdes-sp) Jaya Utama Desa Pasir Utama Kecamatan Rokan Hilir Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This study was conducted to determine the application of accounting applications with generally accepted accounting principles in the Village-Owned Enterprises-Saving Pinjam (BUMDes-SP) Jaya Utama. This research was conducted at Village-Owned Enterprises-Saving and Borrowing (BUMDes-SP) Jaya Utama Village Pasir Utama District Rambah Hilir Rokan Hulu Regency. Data collection techniques used through interviews and documentation, while the sources of data for this research are primary and secondary data provided by the Jaya Utama Village-Owned Enterprises-Savings and Loan in the form of books and written documents. Starting from recording income and expenses to the final financial statements consisting of balance sheets and income statements. After all data has been collected, the data will be analyzed using a qualitative descriptive method. Based on the research results obtained, the basis of recording used by BUMDes-SP Jaya Utama uses the Accrual Basis. In the accounting process, the Village-Owned Enterprises-Simpan Pinjam has not made a journal, ledger, and made a balance sheet. Village-Owned Enterprises-Simpan Pinjam Jaya Utama has not made a provision for bad debts. The Village-Owned Enterprise-Simpan Pinjam made a mistake in posting the accumulated depreciation amount on the balance sheet. Therefore, it causes the accumulated depreciation value to be greater than the inventory value, resulting in a minus value. The Village-Owned Enterprise-Simpan Pinjam has not prepared a statement of changes in equity, cash flow statement, and notes to the financial statements. Based on the research conducted by the author, it can be concluded that the application of accounting in the Village-Owned Enterprises-Saving and Loan (BUMDes-SP) Jaya Utama is not in accordance with Generally Accepted Accounting Principles (PABU). Keywords: Financial Statements, Accounting Implementation, Village-Owned Enterprises-Sipmpan Pinjam (BUMDes-SP). Generally Accepted Accounting Principles (PABU).

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