Analisis Penerapan Akuntansi Pada Desa Sebauk Kecamatan Bengkalis Kabupaten Bengkalis

Romadhan, Fahrozi (2021) Analisis Penerapan Akuntansi Pada Desa Sebauk Kecamatan Bengkalis Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at Sebauk Village Administration, Bengkalis District, Bengkalis Regency. This study aims to determine whether the application of village financial accounting in the Sebauk Village, Bengkalis District, Bengkalis Regency, is in accordance with Generally Accepted Accounting Principles. This study used the descriptive qualitative method. The type of data used are primary data and secondary data. Data collectionwas carriedot using documentation and interview techniques. The analysis technique used is a descriptive technique which means analysis and comparison with various type of theories related to the discussion of research for which a conclusion is drawn. The results of the research conducted found indication that Sebauk Village, Bengkalis District, Bengkalis Regency does not make adjustments to inventories, does not post to ledgers, does not compile a trial balance, in the Village Owned Wealth Report does not calculate the accumulation depreciation and does not present the value of fixed assets obtained in the previous year against the current year, so that the Accounting Application in the Sebauk Village Government is not fully in accordance with the Generally Accepted Accounting Principles.

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