Analisis Penerapan Akuntansi Keuangan Pada Desa Sukaping Kecamatan Pangean Kabupaten Kuantan Singingi

Fitriani, Noor (2020) Analisis Penerapan Akuntansi Keuangan Pada Desa Sukaping Kecamatan Pangean Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Sukaping Village, Pangean District, Kuantan Singingi Regency, the purpose of this study was to determine whether the Accounting Implementation conducted by Sukaping Village was in accordance with the General Accepted Accounting Principles. In the research conducted, the authors found several problems, including that Sukaping Village had not made a ledger, trial balance, and balance sheet. Then in the Village Property Report, the depreciation expense and accumulated depreciation of the fixed assets owned by Sukaping Village were not calculated and the asset value that was not included. obtained in 2018 in the 2019 Village Property Report. The method used by the writer in this research is descriptive method in which the writer compares the practice with the existing theory, the data collection technique used by the writer is by interview, documentation and observation. The final result of this research is that the application of accounting that has been carried out by Sukaping Village, Pangean District, Kuantan Singingi Regency is not fully in accordance with the Generally Accepted Accounting Principles.

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