Analisis Implementasi Akuntansi Keuangan Dalam Pengelolaan Dana Desa Pada Desa Sungai Luar Kecamatan Batang Tuaka Kabupaten Indragiri Hilir

Amanda, Nadya Rahmi (2021) Analisis Implementasi Akuntansi Keuangan Dalam Pengelolaan Dana Desa Pada Desa Sungai Luar Kecamatan Batang Tuaka Kabupaten Indragiri Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Sungai Luar village, Indragiri Hilir Regency which aims to determine whether the application of financial accounting in managing village funds in Sungai Luar Village, Batang Tuaka District, Kab. Indragiri Hilir has complied with generally accepted accounting principles The types of data in this study are primary data and secondary data where primary data was obtained through structured interviews with the village head and treasurer or the village finance department, while secondary data was obtained from the village office in the form of documents and financial records. The analytical technique used in this study is a qualitative descriptive method The results showed that the application of financial accounting in managing village funds in Sungai Luar Village, Kec. Batang Tuaka Kab. Indragiri Hilir is not in accordance with generally accepted accounting principles because the Sungai Luar village government did not classify and summarize. In addition, in the Village Owned Wealth Report, Sungai Luar Village did not calculate the value of the remaining inventory at the end of the period and did not accumulate the value of fixed assets with the previous year.

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