Analisis Penerapan Akuntansi Pada Pemerintahan Desa Simpang Tanah Lapang Kecamatan Kuantan Hilir Kabupaten Kuantan Singingi

Olivia, Oni (2020) Analisis Penerapan Akuntansi Pada Pemerintahan Desa Simpang Tanah Lapang Kecamatan Kuantan Hilir Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Simpang Tanah Lapang Village, Kuantan Hilir District, Kuantan Singingi Regency. The purpose of this study was to determine the suitability of the application of accounting in the village administration of Simpang Tanah Lapang with General ly Acceptance Accounting Principles. The data used in this study consisted of Primary Data and Secondary Data. Primary data is data obtained from interviews with the apparatus of Simpang Tanah Lapang Village, Kuantan Hilir District, Kuantan S ingingi Regency related to the history of the establishment of Simpang Tanah Lapang Village, the recording and recognition system applied to the Simpang Tanah Lapang Village Government. Whereas Secondary Data Consists of Reports on the Implementation of Vi llage Revenue and Expenditure Budgets, Village Ownership Reports, Village Revenue and Expenditure Budgets, Genera l l y Cash Book, Activity Assistant Cash Book, Village Bank Book and Simpang Tanah Lapang Village Tax Assistant Cash Book. Data collection techniques in this study used interview and documentation techniques. In this study the authors used a descriptive analysis method that is by collecting data, grouped and arranged so that it can be examined based o n relevant theory. Based on the results of this study, it can be concluded that the application of accounting to the Village Government of Simpang Tanah Lapang, Kuantan Hilir Subdistrict, Kuantan Singingi Regency is not yet fully in accordance with Genera l ly Accepted Accounting Principles.

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