ANALISIS PENERAPAN AKUNTANSI PIUTANG PADA BADAN USAHA MILIK DESA (BUMDES) LUBUAK SONTUL DESA PULAU RUMPUT KEC. GUNUNG TOAR KAB. KUANTAN SINGINGI

Abstract

This research was conducted at the village-owned enterprise (BUMDes) Lubuak Sontul Pulau Rumput Village. This study aims to determine how the application of accounts receivable accounting in village-owned enterprises (BUMDes) Lubuak Sontul Pulau Rumput Village, Gunung Toar District, Kuantan Singingi Regency. The method used in this research is qualitative. The data used in this study are primary data and secondary data, where primary data is in the form of observational data related to the purpose of this study. While secondary data is in the form of accounting records regarding receivables at BUMDes Lubuak Sontul Pulau Rumput Village.

Based on the results of the study, it can be concluded that the Village-Owned Enterprises (BUMDes) of Lubuak Sontul Pulau Rumput Village in applying accounts receivable accounting have not been in accordance with PSAK no 9.