Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Tanjung Bonai Kecamatan Lintau Buo Utara Kabupaten Tanah Datar

Chair, Yunita Kumala (2020) Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Tanjung Bonai Kecamatan Lintau Buo Utara Kabupaten Tanah Datar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Tanjung Bonai Village, Lintau Buo Utara District, Tanah Datar Regency. The purpose of this study was to determine the application of accounting applied to the Village Government of Tanjung Bonai in accordance or not with the Village Financial Accounting Guidelines. Types of data and data sources used are primary data and secondary data. The data collection techniques used were interviews and documentation. The data analysis technique used is descriptive method. All data collected were analyzed and compared with relevant theories. Based on the research and discussion that has been done, it can be concluded that the application of accounting in the Village Government of Tanjung Bonai, Lintau Buo Utara District, Tanah Datar Regency is not in accordance with the Village Financial Accounting Guidelines. Tanjung Bonai Village, Lintau Buo Utara District, Tanah Datar Regency did not make adjustments, did not depreciate fixed assets, did not make an appropriate nominal amount on assets and equity, and did not present the fixed asset value of the previous year.

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