Analisis Penerapan Akuntansi Dana Desa Pada Desa Dedap Kecamatan Tasik Putri Puyu Kabupaten Kepulauan Meranti

Nizam, M. (2019) Analisis Penerapan Akuntansi Dana Desa Pada Desa Dedap Kecamatan Tasik Putri Puyu Kabupaten Kepulauan Meranti. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research is to know the accounting suitability which is applied in Dedap village, Lake PutriPuyu district of Meranti Archipelago Regency with Permendagri No. 113 and Indonesian Institute of Accountants (IAI-KASP) 2015. The financial accounting system of Dedap village in Lake Putripuyu district of Meranti Islands is a base acrual recording system. The types of data collected in this study are primary data and secondary data. Data analysis techniques using Deskritif method techniques. Basically the process of recording financial reports in the village Dedap District Lake PutriPuyu Regency of Meranti Archipelago in the year 2017 has been implemented, but has not done well and is fully compliant with the Indonesian Institute of Accountants Compartment Public Sector Accountant (IAI-KASP) year 2015. Dedap Village has not yet created a cash receipts journal, cash withdrawal journals, General Ledger, balance balance and does not calculate the recap at the end of the period and depreciation of fixed assets. Furthermore, the transactions that have been recorded are posted in the corresponding ledger. After all transactions are recorded in the general Ledger and the ledger, the next stage of the recognition is that the ledger is transferred to the balance sheet. After the balance sheet has been made, it will facilitate the preparation of the village budget and wealth report. Results of the study showed that the implementation of accounting of village funds in Dedap village has not been fully in accordance with the Indonesian Institute of Accountants (IAI-KASP) year 2015.

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