Analisis Penerapan Akuntansi Keuangan Pada Kantor Camat Kecamatan Rangsang Barat Kabupaten Kepulauan Meranti

Nurhalimah, Siti (2021) Analisis Penerapan Akuntansi Keuangan Pada Kantor Camat Kecamatan Rangsang Barat Kabupaten Kepulauan Meranti. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine whether the application of accounting carried out by the West Rangsang Subdistrict Office of Meranti Islands Regency is in accordance with Generally Accepted Accounting. The data used in this study are primary data and secondary data. Primary data was obtained by interviewing sources and processed by themselves. Secondary data is obtained by asking for data related to this research such as asking for financial reports, vision and mission and so on. In the analysis the authors collect, compile and analyze the data. This research was conducted by descriptive method. The data retrieval technique used is an interview technique which is to hold direct interviews with the finance staff at the West Rangsang sub-district office, Meranti Islands Regency regarding activities, development history, operational policies, and policies in the field of accounting. And also using documentation techniques where by quoting directly the data owned by the West Rangsang sub-district office such as organizational structure and financial reports. Based on the results of research and discussion, it is stated that the application of accounting at the District Office of Rangsang Barat, Meranti Islands Regency has not fully referred to generally accepted accounting, namely the Office of the West Rangsang Subdistrict Head, Kepulauan Meranti Regency, does not make cash flow reports, does not separate journals between Cash Receipts and Cash Expenditures, does not make cash flow statements. make a detailed list of depreciation of fixed assets in 2018, do not make adjusting journals for depreciation of fixed assets, and do not make a trial balance, either a trial balance after adjustment, or working papers to prepare financial statements. So it can be concluded that the application of accounting at the West Rangsang sub-district office of the Meranti Islands Regency is not in accordance with generally accepted accounting.

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