Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Harapan Sentosa Desa Rantau Sialang Kecamatan Kuantan Mudik Kabupaten Kuantan Singingi
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Institusion
Universitas Islam Riau
Author
Mardotillah, Mardotillah
Subject
HF5601 Accounting
Datestamp
2022-04-23 08:59:20
Abstract :
This research was conducted at the Village Owned Enterprises (BUMDes) Harapan Sentosa Village Rantau Sialang District Kuantan Mudik Kuantan Singingi district which aims to know the suitability of accounting application in village owned enterprises (BUMDes) Harapan Sentosa Village Rantau Sialang District Kuantan Mudik Kuantan Singingi with accounting principles that are generally applicable. This type of research is qualitative research. The types and data sources used are primary and secondary data. Data collection techniques with interview methods and documentation. Data analysis techniques that use descriptive analysis methods. The results of this study are first, BUMDes Harapan Sentosa does not create general journals, general ledgers, balance sheets before adjustments, adjustment journals, balance sheets after adjustments, lane balances, closing journals, and balance sheets after closing. Second, revenue recognition and load recognition of BUMDes Harapan Sentosa using accrual basis. Third, the presentation of the balance sheet has not been in accordance with generally accepted accounting principles because it has not presented an uncollectible receivable allowance, reported the value of office inventory does not match the acquisition price and errors due to using minus the current debt section. Fourth, BUMDes Harapan Sentosa has not presented reports of equity changes, cash flow statements and notes on financial statements.
This research was conducted at the Village Owned Enterprises (BUMDes) Harapan Sentosa Village Rantau Sialang District Kuantan Mudik Kuantan Singingi district which aims to know the suitability of accounting application in village owned enterprises (BUMDes) Harapan Sentosa Village Rantau Sialang District Kuantan Mudik Kuantan Singingi with accounting principles that are generally applicable. This type of research is qualitative research. The types and data sources used are primary and secondary data. Data collection techniques with interview methods and documentation. Data analysis techniques that use descriptive analysis methods. The results of this study are first, BUMDes Harapan Sentosa does not create general journals, general ledgers, balance sheets before adjustments, adjustment journals, balance sheets after adjustments, lane balances, closing journals, and balance sheets after closing. Second, revenue recognition and load recognition of BUMDes Harapan Sentosa using accrual basis. Third, the presentation of the balance sheet has not been in accordance with generally accepted accounting principles because it has not presented an uncollectible receivable allowance, reported the value of office inventory does not match the acquisition price and errors due to using minus the current debt section. Fourth, BUMDes Harapan Sentosa has not presented reports of equity changes, cash flow statements and notes on financial statements.
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