Analisis Penerapan Akuntansi Keuangan Pada Desa Sidomukti Kecamatan Pangkal Kuras Kabupaten Pelalawan

Windira, Devina (2019) Analisis Penerapan Akuntansi Keuangan Pada Desa Sidomukti Kecamatan Pangkal Kuras Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Sidomukti Village, Pangkal Kuras District, Pelalawan Regency. The purpose of this study is to determine the suitability between the application of financial accounting in Sidomukti Village, Pangkal Kuras District, Pelalawan Regency with General Accepted Accounting Principles. Data collected in this study are primary data and secondary data. Primary data were obtained through interviews with interested parties in village financial management, namely the village head, village secretary and village treasurer, while secondary data included: Village Ownership Report, Report on Realization of APBDes Implementation, Village Budget and Revenue, Village Cash Book Cash, Tax Assistant Cash Book, Village Bank Book, Activity Assistant Cash Book and Village Asset Register. Data collection techniques used in this study are through interviews and documentation. Furthermore, the data obtained were analyzed using descriptive methods. The accounting cycle used in this study includes the recording phase, the classification stage, the summary stage, and the reporting stage The results of this study indicate that the application of accounting in Sidomukti Village, Pangkal Kuras Subdistrict, Pelalawan Regency is in accordance with the Financial Assistance Accounting Compartment (KASP) Financial Assistance Guidelines by the Indonesian Institute of Accountants in 2015. However, it is not in accordance with General Acceptance Accounting Principles because it does not make adjustments to supplies and does not calculate depreciation of village fixed assets.

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