Analisis Penerapan Akuntansi Keuangan Pada Desa Sotol Kecamatan Langgam Kabupaten Pelalawan

Pratiwi, Annisa Wira (2020) Analisis Penerapan Akuntansi Keuangan Pada Desa Sotol Kecamatan Langgam Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine how the application of Financial accounting the Village and is on its management are in accordance with the guidelines assistance for the financial accounting of the village (IAI-KASP 2015). Engineering conducted by the researcher in the data collection technique is interview and documentation techniques. The type and source of data conducted by the researcher, namely primary data and secondary data.The primary Data in this study is in the form of an oral interview with the board of the Sotol Village to get the information needed while the Secondary data in the form of data village reports obtained via a hard copy such as General Cash Books, Books Cash for Tax Assistance, Village Bank Book, Cash For Activity Assistant, Village Inventory List, Budget revenue and expenditure of the village, Village Assets Report, Report on Realization of Village Budget Implementation. Basically the process of recording financial reports in the Sotol Village Langgam District Pelalawan Regency in the Year 2018 has been implemented, but had not been properly and fully with the IAI-KASP 2015. The Sotol Village does not calculate the balance of inventory remaining at the end of the period. Next Village Sotol does not present the value of the assets of the previous year. The village Sotol also not calculate the accumulated depreciation on fixed assets.The results of this study can be shown that the application of financial accounting in the Village Sotol District Langgam Pelalawan Regency could be declared not fully in accordance with guideline assistance for the financial accounting of the village 2015 (IAI-KASP 2015)

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