Krisjayati, Krisjayati
(2020)
Analisis Penerapan Akuntansi Keuangan Desa Pada Desa Bukit Lipai Kecamatan Batang Cenaku Kabupaten Indragiri Hulu.
Other thesis, Universitas Islam Riau.
Abstract
This study aims to find out how the application of Village Financial Accounting in Bukit Lipai Village, Batang Cenaku Subdistrict, Indragiri Hulu Regency and whether the management is in accordance with the Minister of Home Affairs Regulation No. 113 of 2014. The analysis used is descriptive analysis, in which data are collected, compiled, interpreted, then analyzed based on clear and actual conditions. Using Interview Techniques, Direct Observation Techniques, Documentation Techniques, and Literature Study Techniques at Bukit Lipai Village Office, Batang Cenaku District, Indragiri Hulu Regency. The results of this study indicate that the implementation of Village Financial Accounting in Bukit Lipai Village has been done well, but there are still some things that are not done in the village financial statements, so it has not gone well, and causes the quality of financial reports is not maximized, because Bukit Lipai Village Do not calculate the value of current assets in the form of inventory, do not make adjusting entries and do not depreciate Village Fixed Assets, and do not present fixed assets from the previous year to the following year. This could also be due to several factors such as the ability of human resources which are classified as low, level of education, and lack of socialization in the application of Village Financial Accounting. From these findings, the authors also sought to obtain related data in the form of: General Cash Book, Village Bank Book, Tax Assistant Cash Book, and other supporting books used by the village. Then in the Reporting stage, the activities carried out at this stage are: Making Accountability Report on the Realization of APBDesa Implementation, Village Owned Activity Reports, and Village Asset Management Recapitulation Reports.
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