Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintahan Desa (Studi Kasus Desa Teluk Berembun Kecamatan Tanah Putih Kabupaten Rokan Hilir)

Sari, Fermaina (2021) Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintahan Desa (Studi Kasus Desa Teluk Berembun Kecamatan Tanah Putih Kabupaten Rokan Hilir). Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at The Village of Teluk Berembun Tanah Putih District of Rokan Hilir Regency which aims to find out whether the Application of Financial Accounting in The Village of Teluk Bedew Dewy District of Tanah Putih Rokan Hilir regency has been in accordance with the Generally Accepted Accounting Principles (PABU). The types of data used in this study are Primary Data and Secondary Data. Primary data is data obtained directly to the Treasurer in the form of oral interviews to get the information needed in the form of village financial statements, village structures, and office photo documentation. Secondary data is data indirectly obtained from third parties. The data needed is in the form of a Village Property Report held by the Treasurer. The data collection techniques used in this study use interview and documentation methods. While the data analysis technique used is descriptive methods. From the results of the research conducted it can be known that the Village of Teluk Berembun does not count the remaining inventory at the end of the period, the village of Teluk Berembun also does not calculate the accumulated depreciation in fixed assets, and also does not present the value of assets obtained in the previous year into the reporting year. So that the application of accounting carried out by teluk bedewbun village has not been fully in complete with general accounting principles.

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