Analisis Penerapan Akuntansi Pada Pemerintahan Desa Sungai Keranji Kacamatan Singingi Kabupaten Kuantan Singingi

Vidiastuti, Yunita Pradika (2023) Analisis Penerapan Akuntansi Pada Pemerintahan Desa Sungai Keranji Kacamatan Singingi Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

ANALYSIS OF ACCOUNTING IMPLEMENTATION IN GOVERNMENT OF SUNGAI KERANJI VILLAGE, SINGINGI DISTRICT, DISTRICT KUANTAN SINGINGI ABSTRACT The purpose of this study was to determine the suitability of the application of accounting in Sungai Keranji Village Government with Generally Accepted Accounting Principles.The research object taken by the authors in this study was the financial reports in the Government of Sungai Keranji Village for 2017-2018. The types of data needed in the research are secondary data, data collection using documentation. Data analysis used descriptive method.The results showed that Sungai Keranji Village, Singingi District, Kuantan Singingi Regency, in presenting village financial reports, there were still many that were not in accordance with the IAI-KASP Guidelines for Village Financial Accounting Assistance 2015, namely not making a Trial Balance, no adjusting journals and not making depreciation of fixed assets on village property report. Based on the research results, it is known that the application of accounting for Sungai Keranji Village, Singingi District, Kuantan Singingi Regency is not in accordance with generally accepted accounting principles. Keywords: Implementation, Accounting, Village Government

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