Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintah Desa Sungai Meranti Kecamatan Pinggir Kabupaten Bengkalis

Hilda, Yanti (2022) Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintah Desa Sungai Meranti Kecamatan Pinggir Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the application of financial accounting at the Sungai Meranti Village government is in accordance with the IAI-KASP (2015) regarding Guidelines for Village Financial Accounting Assistance. The object of this research is the Sungai Meranti Village, Pinggir District, Bengkalis Regency. The types and sources of data used in this study are primary data and secondary data. Primary data is data obtained through a structured interviews with the Village Head, Village Secretary and Village Treasurer or the Village Finance section. While secondary data is data obtained from the Village Office in the form of documents and any financial records. The analysis technique used in this research is by using descriptive methods. The results of the research conducted indicate that the application of financial accounting at the Sungai Meranti Village Government, Pinggir District, Bengkalis Regency is not in accordance with the IAI-KASP (2015) concerning Guidelines for Village Financial Accounting Asisstance. The Sungai Meranti Village Government does not classify and summarize, besides that in the Village Owned Wealth Report, Sungai Meranti Village does not accumulate the value of fixed assets with the previous year.

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