ANALYSIS OF ACCOUNTING IMPLEMENTATION OF VILLAGE OWNED BUSINESS ENTITIES (BUMDes) KUANTAN SINGINGI REGENCY

Abstract

Owned Enterprises (BUMDes) X are BUMDes located in Logas Village, Singingi District, Kuantan Singingi Regency which are engaged in savings and loans and buying and selling agricultural tools and equipment. The purpose of this study was to find out whether the accounting implementation carried out by BUMDes X was in accordance with SAK ETAP. Data collection techniques used are interviews and data archiving from BUMDes X. The data analysis used is descriptive method, which is to compare the data that has been collected with relevant theories and then draw conclusions. In this study, several problems were found, including; does not count bad debts, does not present inventory on the balance sheet, does not present several financial statements, namely statements of changes in equity, cash flow statements, and notes to financial statements. Based on the results of the study, it was found that BUMDes X had not presented financial statements in accordance with SAK ETAP.