Analisis Penerapan Akuntansi Pemerintahan Pada Kantor Camat Pucuk Rantau Kab. Kuantan Singingi

Putri, Ela Julinda (2020) Analisis Penerapan Akuntansi Pemerintahan Pada Kantor Camat Pucuk Rantau Kab. Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the application of government accounting at the head office of the top rantau district of Kuantan Singingi. The research subject is the office of the camat shoot rantau and the object of this research is field research.The types of data sources collected in this study are primary data and secondary data.The data collection method used is interview method and documentation method The result of the research is that the head office of the top rantau district. Kuantan Singingi in the process of recording accounting does not depreciate assets fixed, so the value of assets provided in the balance sheet is not based on real conditions. General cash book presented by the sub-district office Pucuk Rantau also has not made a separation between the cash receipt journal and cash disbursement journal. From the description of the discussion and the results of the research conducted by the author, it can concluded that the results of research on the application of government accounting.The Office of the Head of the Pucuk Rantau Sub-district, Kuantan Singingi Regency is not in accordance with this Government Accounting Standards.

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