Analisis Penerapan Akuntansi Keuangan Pada Desa Sari Galuh Majapahit Kecamatan Tapung Kabupaten Kampar (Studi Empiris Desa Sari Galuh Majapahit Kecamatan Tapung Kabupaten Kampar)

Afriani, Kartina (2021) Analisis Penerapan Akuntansi Keuangan Pada Desa Sari Galuh Majapahit Kecamatan Tapung Kabupaten Kampar (Studi Empiris Desa Sari Galuh Majapahit Kecamatan Tapung Kabupaten Kampar). Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Sari Galuh Majapahit Village, Tapung District, Kampar Regency. which aims to find out whether the accounting practices in Sari Galuh Majapahit Village, Tapung District, Kampar Regency are in accordance with Generally Accepted Accounting Principles. In this study the authors found several problems, namely Sari Galuh Majapahit Village did not make ledgers, did not record the Adjustment Journal of consumables and the use of fixed assets. Another problem that exists in Sari Galuh Majapahit Village is in the presentation of the Village Property Report where the fixed asset account which has a nominal value does not calculate its accumulated depreciation. The data used by researchers at Sari Galuh Majapahit Village are primary and secondary data. Primary data is data obtained with oral information provided by the Village Head of Sari Galuh Majaphit, Tapung District, Kampar Regency regarding the recording system used in the village. Meanwhile, Secondary Data is data obtained from the village government in finished form, for example village profiles, organizational structures, and village financial reports. Data collection techniques using interview and documentation techniques. Meanwhile, the data analysis technique used descriptive methods. From the results of research that has been conducted in Sari Galuh Majapahit Village, Tapung District, Kampar Regency, it can be concluded that the accounting applied is not in accordance with Generally Accepted Accounting Principles.

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