Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Kampung Baru Padusunan Kecamatan Pariaman Timur Kota Pariaman Sumatera Barat

Sari, Desri Nurmita (2019) Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Kampung Baru Padusunan Kecamatan Pariaman Timur Kota Pariaman Sumatera Barat. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the application of financial accounting in the village government of Kampung Baru Padusunan, East Pariaman District, Pariaman City, West Sumatra in accordance with General Accepted Accounting Principles. Based on the problems encountered, the author seeks to obtain related data in the form of: General Cash Cash Book, Tax Assistant Cash Book, Village Bank Book, Report on Realization of the Implementation of the Village Revenue and Expenditure Budget, and Report on Village Assets. Furthermore, the data collected was analyzed using descriptive methods, namely analyzing data by collecting data to explain the situation and conditions in the field, and compared with theories that support the discussion with the data that the author obtained, then taken one the conclusion which is the solution to the problem at hand. From the data analysis conducted by the writer, there was a problem, namely the application of accounting by Kampung Baru Padusunan Village, East Pariaman Subdistrict, Pariaman City, West Sumatra, which was not in accordance with generally accepted accounting principles. So from the results of the study the authors provide input, suggestions, and solutions to the village of Kampung Baru Padusunan, East Pariaman District so that in the future the implementation of the dairy village financial report preparation with generally acceptable accounting principles.

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