Analisis Penerapan Akuntansi Pada Desa Banglas Barat Kecamatan Tebing Tinggi Kabupten Kepulauan Meranti

Hasanah, Nurul (2019) Analisis Penerapan Akuntansi Pada Desa Banglas Barat Kecamatan Tebing Tinggi Kabupten Kepulauan Meranti. Other thesis, Universitas Islam Riau.

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Abstract

The application of accounting in village governance is an important thing to consider, because accounting can be used as a regulator and controller for all financial activities. one of the objectives of applying accounting is to regulate and protect the assets or assets of the relevant agencies. The purpose of this study was to determine whether the application of accounting in the West Banglas Village, Tebing Tinggi Subdistrict, Kepulauan Meranti Regency was in accordance with generally accepted accounting principles. The problem found in this research is not counting and presenting depreciation of fixed assets. For the problems found, the author seeks to obtain related data in the form of: general cash book, tax assistant tax book, village bank book, realization report. Furthermore, the data obtained were analyzed using descriptive methods, namely research whose data collection process allows researchers to produce a description of the phenomenon of the village under study. From the data analysis conducted by the writer or the problem found in this study, it was obtained that the application of accounting in the village of West Banglas, Tebing Tinggi Subdistrict, Kepulauan Meranti Regency was not in accordance with generally accepted accounting principles. So from the results of the study the author tries to provide input, solutions and suggestions for the village of West Banglas, Tebing Tinggi District, Kepulauan Meranti Regency in the future it is expected that financial implementation will be better.

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