Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Tepi Selo Kecamatan Lintau Buo Utara Kabupaten Tanah Datar

Emilia, Emilia (2019) Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Tepi Selo Kecamatan Lintau Buo Utara Kabupaten Tanah Datar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in the Tepi Selo Village, North Lintau Buo Subdistrict, Tanah Datar District, which aims to find out how the application of accounting in the Tepi Selo Village, North Lintau Buo Subdistrict, Tanah Datar District with General Accepting Accounting Principles. The types of data used by the authors are Primary Data and Secondary Data. Primary Data is data obtained from direct interviews with the treasurer of the Village of Tepi Selo regarding the history of the establishment of the Village of Tepi Selo, and the process of preparing village financial statements. Secondary data is data obtained from documents relating to the Village of Tepi Selo, for example village vision and mission, notebooks and village financial reports. Data collection techniques used by the author is to use survey methods, namely by observation and interviews. While the analysis of this research uses descriptive analysis using qualitative methods. The results of this study indicate that the Application of Financial Accounting in the Village Government of Tepi Selo is not fully in accordance with the General Accepted Accounting Principles.

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