Analisis Penerapan Akuntansi Keuangan Desa Pada Desa Tanjung Sawit Kecamatan Tapung Kabupaten Kampar

Yuhendri, Yuhendri (2019) Analisis Penerapan Akuntansi Keuangan Desa Pada Desa Tanjung Sawit Kecamatan Tapung Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Tanjung Sawit Village, Tapung District, Regency Kampar, which aims to learn how Appropriate Accounting Application Village Finance in Tanjung Sawit Village, Tapung District, Kampar Regency with IAI-KASP Village Financial Accounting Assistance Guidelines and Accepting Accounting Principles General. The type of data used in this study are Primary Data and Secondary Data. Primary Data is data obtained from direct interviews with the Finance Commission Tanjung Sawit Village Tapung District Kampar Regency is about the process regulate or record Village Finance. Secondary data is data obtained from documents containing Tanjung Sawit Village Tapung District Kampar District, such as village vision and mission, notebooks, and village financial reports. The technique of collecting data used by the author in this study uses Survey Method, which is by looking at the documentation and conducting interviews. even though This research method uses descriptive method. The results showed that the application of Village Financial Accounting in the Village Tanjung Sawit Tapung Sub-District, Kampar Regency is not yet fully in accordance with IAI-KASP Village Financial Accounting Assistance Guidelines and Accepting Accounting Principles General. Tanjung Sawit Village Tapung District Kampar Regency does not make books Large, does not make a Balance Sheet, does not calculate Depreciation of a Fixed Asset It is expected that the Village, and does not make Adjustment Journal.

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