Penyusunan Laporan Keuangan Bdan Usaha Milik Desa Pandan Makmur dan Tasik Seminai Makmur di Kecamatan Koto Gasip Kabupaten Siak

Nuralisa, Nuralisa (2024) Penyusunan Laporan Keuangan Bdan Usaha Milik Desa Pandan Makmur dan Tasik Seminai Makmur di Kecamatan Koto Gasip Kabupaten Siak. Undergraduate thesis, Politeknik Negeri Bengkalis.

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Abstract

This research aims to prepare financial reports for the Pandan Makmur and Tasik Seminai Makmur cooperatives located in Koto Gasib District, Siak Regency. Financial reports prepared based on the Accounting Standards applicable in Indonesia include profit and loss statements, financial position reports, cash flow reports and notes to financial reports. The method used in this research is a case study with a qualitative descriptive approach. Data was obtained through interviews, observation and documentation. In preparing financial reports, researchers refer to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research results show that the two BUMDesa have not fully implemented correct accounting principles in preparing their financial reports. This is caused by a lack of understanding by BUMDesa administrators regarding accounting standards and a lack of competent human resources in the field of accounting. By preparing financial reports in accordance with SAK EMKM, it is hoped that BUMDesa Pandan Makmur and Tasik Seminai Makmur can increase transparency and accountability in their financial management, so that they are able to provide more accurate and relevant information to stakeholders.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors Email NIDN/NIDK UNSPECIFIED Wahyuni, Endang Sri endang.sri@polbeng.ac.id NIDN0017078404
Uncontrolled Keywords:	Financial Reports, Cooperatives, SAK EMKM, Transparency, Accountability.
Subjects:	550 ILMU EKONOMI > 560 ILMU EKONOMI > 562 Akuntansi
Divisions:	Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR
Depositing User:	Akuntansi Keuangan Publik B 2024
Date Deposited:	22 Aug 2024 10:24
Last Modified:	22 Aug 2024 10:24
URI:	http://eprints.polbeng.ac.id/id/eprint/13304

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