Gunawan, Reza Indra (2023) Analisis Penerapan Akuntansi Pada Bumdes Permata Desa Kp. Baru Sentajo Kecamatan Sentajo Raya Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to find out how the suitability of the application of accounting in BUMDes Permata to generally accepted accounting principles. In compiling this research, the writer uses descriptive method. The types and sources of data used are primary data and secondary data. The data collection technique used in this study is by conducting interviews and documentation. The results of this study concluded that in the accounting process carried out, BUMDes Permata did not make journals, trial balance and did not present reports on changes in equity, cash flow reports, and notes on financial statements. In addition, in the calculation of accumulated depreciation listed in the list of fixed assets, there is an error in BUMDes Permata not providing allowance for uncollectible accounts. The application of accounting at BUMDes Permata is not in accordance with Generally Accepted Accounting Principles.

Item Type:	Thesis (Other)
Contributors:	Contribution Contributors NIDN/NIDK Sponsor Zulhelmy, Zulhelmy 1013027401
Uncontrolled Keywords:	KBUMDes, Accounting, Generally Accepted Accounting Principle
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	> Akuntansi S.1
Depositing User:	Afrilla Perpustakaan UIR
Date Deposited:	07 Aug 2025 07:42
Last Modified:	07 Aug 2025 07:42
URI:	https://repository.uir.ac.id/id/eprint/26968

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