Analisis Penerapan Akuntansi Desa Pada Desa Kota Bangun Kecamatan Tapung Hilir Kabupaten Kampar

Nurpiana, Erma (2023) Analisis Penerapan Akuntansi Desa Pada Desa Kota Bangun Kecamatan Tapung Hilir Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Kota Bangun Village, Tapung Hilir District, Kampar Regency, which aims to determine the suitability of accounting application in Kota Bangun Village Government with generally accepted accounting. In this study using data sources, namely primary and secondary data. Primary data are direct interviews in the urban village of Bangun regarding the basis of recording and acknowledgment used in the village. While secondary data is data that is carried out indirectly, namely collecting data from the General Cash Book, Village Bank Book, Activity Assistant Cash Book, Tax Assistant Cash Book, Realization Reports on the Implementation of the Village Revenue and Expenditure Budget, and Village Owned Wealth Reports. The technique of collecting data is through interviews and documentation of data analysis, and this research uses descriptive methods. Based on the results of data analysis, it can be concluded that the application of accounting at the Kota Bangun Village Government is not in accordance with the Generally Accepted Accounting Principles.

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