EXPLORATORY STUDY OF ACCOUNTING PRACTICES OF VILLAGE-OWNED SOCIAL ENTERPRISE IN BANDUNG REGENCY
| Main Author: | Zhafirah, Firda |
|---|---|
| Format: | bachelorthesis doc-type Bachelors |
| Bahasa: | ind |
| Terbitan: |
, 2019
|
| Online Access: |
http://repository.unpad.ac.id/frontdoor/index/index/docId/5736 |
Daftar Isi:
- ABSTRACT The implementation of financial accounting is very important for every business entity, including one of them BUMDes (Village-Owned Social Enterprises) because it can provide important financial information about business, both for internal and external parties. This study aims to determine the extent of the accounting practices of BUMDes in Bandung Regency and also to find out internal factors that can affect the accounting practices in BUMDes. The sample used in this study was the management of BUMDes in Bandung Regency at the management level, namely 72 respondents. Data collection techniques were carried out using a questionnaire distributed to each BUMDes in Bandung Regency. The method used in this study is descriptive statistical analysis and logistic regression with the help of SPSS software. The descriptive statistical analysis is used to see how the current conditions of accounting practices in BUMDes. Whereas logistic regression is used to determine whether certain factors can influence the accounting practices or not. The factors studied as independent variables are the age of BUMDes and management education level of BUMDes. While the dependent variable is financial statements completeness, financial statements benefits optimization, and use of computer-based accounting. The results of descriptive analysis show that the application of accounting at BUMDes Bandung Regency has not been maximized. Then, the results of logistic regression show that the age of BUMDes affects the financial statements completeness and financial statements of benefits optimization, but does not affect the use of computer-based accounting. While Management education level of BUMDes does not affect financial statements completeness, financial statements benefit optimization, or use of computer based-accounting. Keywords: BUMDes, Accounting Practice, Descriptive Statistics Analysis, Logistic Regression Analysis