Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Mudik Ulo Kecamatan Hulu Kuantan Kabupaten Kuantan Singingi

Maizola, Tiara (2020) Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Mudik Ulo Kecamatan Hulu Kuantan Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine whether the application of village financial accounting in the village government of Mudik Ulo, Hulu Kuantan District, Kuantan Singingi Regency is in accordance with the General Accepted Accounting Principles. From the problems that the authors have found, the authors try to obtain the data that has been presented by the Village Government of Mudik Ulo, Hulu Kuantan District, Kuantan Singingi Regency. The research method that I use for this research is using primary data and secondary data. Primary data were obtained directly from the results of interviews with the secretary of the Mudik Ulo Village regarding the recording system carried out by the Village Government. Secondary Data is data obtained from a collection of records and documents from the Village Government of Homecoming Ulo, Hulu Kuantan District, Kuantan Singingi District in the form of Village Income and Expenditure Budget (APBDes), General Cash Book, Tax Assistant Cash Book, Village Bank Book, Assistant Cash Book Activities, Reports on Realization of APBDes Implementation, and Village Wealth Reports. The accounting cycle used is the recording stage, the classification stage, the summarizing stage and the reporting stage. The data analysis that the writer uses is descriptive method. Based on the results of the data analysis that the author has done, the author can find out that the Mudik Ulo Village Government does not make ledgers, does not make trial balances, does not calculate adjustments to inventory and fixed assets.

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