Analisis Penerapan Akuntansi Pada Desa Kuantan Sako Kecamatan Logas Tanah Darat Kabupaten Kuantan Singingi

Waruwu, Wider Wati (2021) Analisis Penerapan Akuntansi Pada Desa Kuantan Sako Kecamatan Logas Tanah Darat Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

This research was carried out in Kuantan Sako Village, Logas Tanah Darat District, Kuantan Singingi Regency. The researcher intends to find out the appropriateness of the application of Accounting in the Kuantan Sako Village with Generally acceptance Accounting. In this study the authors used a qualitative descriptive method. By comparing practice and existing theories, data collection techniques in this study using interviewing, documentation, and observation techniques. Kuantan Sako Village, Logas Tanah Darat District does not calculate depreciation of fixed assets, there is an error in the transferring fixed asset balances and at the end of the period the Kuantan Sako did not calculate the remaining balance of supplies. the results of this study indicate the Application of financial accounting in Kuantan Sako, Logas Tanah Darat District, Kuantan Singingi Regency is not fullin accordance by General Acceptance Accounting Principles. Keywords: General Acceptance Accounting, Village Accounting

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