Priwana, Intan (2021) Analisis Penerapan Akuntansi Keuangan Pada Desa Redang Seko Kecamatan Lirik Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in the local government of Redang Seko Village, Lirik District, Indragiri Hulu Regency. This study aims to determine the suitability of the application of accounting in Redang Seko village with generally accepted accounting principles (GAAP). This type of qualitative research uses data in the form of primary data and secondary data. What is meant by primary data is data obtained and obtained from interviews and documents related to village financial management. Secondary data is data obtained from related literatures. The data collection techniques that the researchers describe are the results of interviews and documentation results. The data analysis technique in this study used a descriptive method. The results obtained from research in Redang Seko Village show that the Village does not make a ledger and balance sheet. Not making adjustments and in the Village Owned Wealth Report, the Village does not calculate the accumulated depreciation of fixed assets. The application of accounting in the Redang Seko Village Government is not in accordance with the Generally Accepted Accounting Principles (PABU).

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