Analisis Penerapan Akuntansi Keuangan Di Pemerintahan Desa Tanjung Medang Kecamatan Hulu Kuantan Kabupaten Kuantan Singingi

Julianti, Ulpa (2021) Analisis Penerapan Akuntansi Keuangan Di Pemerintahan Desa Tanjung Medang Kecamatan Hulu Kuantan Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

Text 175310705.pdf - Submitted Version Download (1MB)

Abstract

The research was conducted in Tanjung Medang Village, Hulu Kuantan District, Kuantan Singingi Regency, with the aim of knowing whether the application of financial accounting in Tanjung Medang Village was in Permendagri No. 113 of 2014 concerning Village Financial Management and was in Accordance with Generally Accepted Accounting Principles. The research design used in this study is a qualitative descriptive method. The types and sources of data used are primary data with secondary data, with data collections techniques, namely used through direct interviews with village heads, village treasurers, village operators, and village secretaries, and documentations, in the form of village financial documents and reports. The data analysis technique used in this research is a descriptive qualitative approach. The results showed that the application of accounting in Tanjung Medang Village, Hulu Kuantan District, Kuantan Singingi Regency, was in Permendagri No. 113 of 2014 and Generally Accepted Accounting Principles, namely regarding the stages of recording, classfying, summarizing, and reporting. And there are some things that are not appropriate, namely not depreciating fixed assets, and not accumulating the value of the previous years fixed assets in the Village Owned Wealth Report. Analysis based on the data that have been obtained and observed in Tanjung Medang Village, in the application of accounting in the Village Government can be drawn a conclusion that the application of accounting is not fully in accordance with Generally Accepted Accounting Principles.

Actions (login required)

View Item