Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintahan Desa Ganting Kecamatan Salo Kabupaten Kampar

Zuliardi, Boyman (2020) Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintahan Desa Ganting Kecamatan Salo Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The author conducted research at the Ganting Village Office, Salo District, Kampar Regency, the aim of the study was to determine the suitability of the accounting application at the Ganting Village Government with General Accepted Accounting Principles. The types and sources of data that the authors collect in this study are primary data and secondary data. Primary data in this study were in the form of oral interviews, while secondary data obtained through soft copies were General Cash Books, Village Bank Books, Tax Assistant Cash Books, Payment Request Register Letters, Village Property Reports, Village Revenue and Expenditure Budget Implementation Reports, Inventory book, Revenue Budget Plan Change. Collecting data in this study the authors used interview and documentation techniques. This research uses descriptive analysis method by collecting data, then grouped then arranged so that it can be researched based on the relevant theory The results of this study indicate that the application of financial accounting in the village of Ganting, Salo district, Kampar district is not in accordance with the principles of generally accepted accounting.

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