Perlakuan Akuntansi Terhadap Selisih Kas Pada Neraca Laporan Keuangan Unit Daringan BUMDes Kesongo

Gabriella Stefany, Ronny Prabowo

Abstract


This study aims to determine the causes of cash differences that occurred in the Daringan unit of BUMDes Kesongo for the period August-December 2021. Data collection is carried out by requesting evidence of incoming and outgoing transactions per day, conducting cash opname, and reconfirming by comparing with previous reports, and then discussing with the management of the daringan unit. Cash opname is carried out by making general journals and if there are differences, more in-depth observations will be made by conducting interview techniques and data analysis is carried out using descriptive techniques. This research was conducted with 3 activity streams of data analysis activities, namely data reduction, data presentation, and conclusion drawing or verification. The results showed that the final balance after cash opname was Rp. 43,264,893. The difference reported is Rp. 88 for the balance at the bank with details of the balance of only Rp. 43,264,805 and the difference in the  balance in hand of Rp. 24,693 with details of the balance of Rp. 43,240,200. The cash difference is not recorded in accordance with applicable accounting principles due to the lack of understanding of BUMDes financial managers regarding the recording of existing cash difference transactions

DOI: https://doi.org/10.26905/afr.v6i1.9788

 



Keywords


BUMDes, Cash different, and Cash opname

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References


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DOI: https://doi.org/10.26905/afr.v6i1.9788

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