Analisis Penerapan Akuntansi Keuangan pada Pemerintahan Desa Kusau Makmur Kecamatan Tapung Hulu kabupaten Kampar

Saputra, Jasmi Nurhidayat (2021) Analisis Penerapan Akuntansi Keuangan pada Pemerintahan Desa Kusau Makmur Kecamatan Tapung Hulu kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research was carried out in Kusau Makmur Village, Tapung Hulu District, Kampar Regency to find out how the appropriateness of the accounting application with the General Acceptance Accounting Principles. The types of data used by the author are primary data and secondary data. Primier data is data obtained from direct interviews with the treasurer of the village of Kusau Makmur regarding the history of the establishment of the village of Kusau Makmur, and the process of compiling village financial reports. Secondary Data There is data obtained from documents related to Kusau Makmur Village, for example, village vision and mission, notebooks and Village Financial Reports. The data collection technique used by the writer is a survey method, namely by means of observation and interviews. While the analysis of this research uses descriptive analysis using qualitative methods. The results of this study indicate that some of the shortcomings of the financial reports presented by the village of Kusau Makmur are not making general journals, not depreciating fixed assets, not recording ending inventory balances. It can be seen that the Implementation of Financial Accounting in Kusau Makmur Village is not yet fully in accordance with the Generally Accepted Accounting Principles.

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