Analisis Penerapan Akuntansi Keuangan Pada Badan Usaha Milik Desa (BUMDes) Karya Anggun Desa Pasir Jaya Kecamatan Rambah Hilir Kabupaten Rokan Hulu
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Institusion
Universitas Islam Riau
Author
Irsyad, Muhammad
Subject
HF5601 Accounting
Datestamp
2022-04-23 09:02:39
Abstract :
The purpose of this study is to determine the appropriateness of the application of accounting at Village Owned Enterprises (BUMDes) Karya Anggun ,Pasir Jaya Village, Rambah Hilir Sub District with General Acceptable Accounting principles. The data collection techniques used in this study were interview and documentation methods. In analyzing the data, the writer uses descriptive method, which is analyzing the facts found in the field, then connecting with the theories that the author has obtained, so that a conclusion can be drawn which is a solution to the problem at hand. The result of this study are that the BUMDes Karya Anggun Pasir Jaya Village flow statements, equity reports, and notes to financial statements. Village Prosperous Enterprises (BUMDes) Karya Anggun also does not present the allowance for uncollectible accounts in the balance sheet.
The purpose of this study is to determine the appropriateness of the application of accounting at Village Owned Enterprises (BUMDes) Karya Anggun ,Pasir Jaya Village, Rambah Hilir Sub District with General Acceptable Accounting principles. The data collection techniques used in this study were interview and documentation methods. In analyzing the data, the writer uses descriptive method, which is analyzing the facts found in the field, then connecting with the theories that the author has obtained, so that a conclusion can be drawn which is a solution to the problem at hand. The result of this study are that the BUMDes Karya Anggun Pasir Jaya Village flow statements, equity reports, and notes to financial statements. Village Prosperous Enterprises (BUMDes) Karya Anggun also does not present the allowance for uncollectible accounts in the balance sheet.
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