Analisis Penerapan Akuntansi Keuangan Pada Kampung Tengah Di Kecamatan Mempura Kabupaten Siak Sri Indrapura

Linda, Rosa (2021) Analisis Penerapan Akuntansi Keuangan Pada Kampung Tengah Di Kecamatan Mempura Kabupaten Siak Sri Indrapura. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to find out how the application of financial accounting in Kampung Tengah in mempura district, Siak Sri Indrapura regency with Generally Accepted Accounting Principles (PABU). The types of data used in this study are primary dara and secondary data. Primary data is data obtained directly from the head of finance and head of general affairs in the form of oral interviews to obtain the information needed in the form of village financial reports, village structures, and office photo documentation. Seconary data is data inderectly obtained from third parties. The data needed isn’t the form of a village owned wealth report held by the general finance and literature. Data collection techniques used in this study using interviews and documentation. While the data analysis technique used is the descriptive method. The results of research conducted in Kampung Tengah village in Mempura Dictrict, Siak Sri Indrapura Regency, showed that the village didn’t post existing accounts to the ledger, didn’t make a trial balance, didn’t depreciate fixed assets and didn’t accumulate depreciation on fixed assets in the wealth report. Owned by the village, and there are errors or misstatements in the current assets and fixed assets sections. The application of accounting carried out in the Kampung Tengah village or village is not in accordance with the Generally Accepted Accounting Principles (PABU).

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