Analisis Penerapan Akuntansi Keuangan Pada Desa Koto Tinggi Kecamatan Rambah Kabupaten Rokan Hulu

Fahlevi, Liza (2019) Analisis Penerapan Akuntansi Keuangan Pada Desa Koto Tinggi Kecamatan Rambah Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research is to find out wheter the Application of Financial Accounting in Koto Tinggi Village in Rambah District, Rokan Hulu Regency is in accordance with IAI-KASP 2015 regarding Guidelines of Village Financial Accounting Assistance, which starts from the planning, implementation, administration, reporting and also accountability procedures. In conducting this research, what was used as a guideline was the 2015 IAI-KASP 2015 concering Village Financial Accounting Assistance Guidelines. The types of data collected for the purpose of conducting this research are primary data and also secondary data. Primary data is data obtained from interviews with informants about the history of Koto Tinggi Village, Rambah District, Rokan Hulu Regency. Whereas secondary data is data obtained from village officials in the form of files such as village organizational structure, and also village financial reports. And as for the technique in data collection conducted in this study is by direct interview and also direct documentation with the Koto Tinggi Village apparatus, Rambah District, Rokan Hulu Regency. Then the data analysis is using descriptive methods. And the result of this research are showing that the application of accounting that has been applied by the Koto Tinggi Village, Rambah District Rokan Hulu Regency is not in accordance with the 2015 IAI-KASP regarding the Guidelines for Village Financial Acoounting Assistance.

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