Analisis Penerapan Akuntansi Desa Pada Desa Makmur Sejahtera Kecamatan Gunung Sahilan Kabupaten Kampar

Arista, Caesna (2019) Analisis Penerapan Akuntansi Desa Pada Desa Makmur Sejahtera Kecamatan Gunung Sahilan Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Village Office of Makmur Sejahtera Gunung Sahilan District Kampar Regency. The purpose of this study is to determine whether or not suitable village accounting is implemented in Makmur Sejahtera Village Gunung Sahilan Subdistrict Kampar Regency with the principle of accounting for general rationality. Source of data used in this study are primary data and secondary data. Primary data is data obtained through documentation and question and answer directly to the informants at the Makmur Sejahtera Village Office. Whereas secondary data are in the form of General Cash Book, Activity Assistant Cash Book, Bank Book, Tax Assistant Cash Book, Income Details Book, Village Ownership Report, Realization of APBDes Implementation Report, Village Revenue and Expenditure Budget, and Inventory List. Data collection techniques used are question and answer and documentation. And the data analysis technique used is descriptive method which is a method of comparing practice with existing theories. Based on the results of the study, it was concluded that the application of village accounting applied by Makmur Sejahtera Village Gunung Sahilan Subdistrict Kampar Regency was not in accordance with General Acceptable Accounting Principles.

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