Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Rantau Panjang Kiri Hilir Kecamatan Kubu Babussalam Kabupaten Rokan Hilir

Nurfazilah, Nurfazilah (2020) Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Rantau Panjang Kiri Hilir Kecamatan Kubu Babussalam Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Rantau Panjang Kiri Hilir Village, Kubu Babussalam District, Rokan Hilir Regency, which aims to find out how the application of accounting in the Rantau Panjang Kiri Hilir Village Kubu Babussalam District in Rokan Hilir Regency with General Acceptance Accounting Principles. The types of data used by researchers are Primary data and Secondary data. Primary Data is data obtained from direct interviews with the Village Secretary and Treasurer of the Rantau Panjang Kiri Hilir Village regarding the history of the Village and the process of preparing financial statements. And Secondary data is data obtained in the form of documents relating to the Village of Rantau Panjang Kiri Hilir such as Village Vision and Mission, notebooks and village financial reports. The results of this study are the application of Financial Accounting in the Village Government of Rantau Panjang Kiri Hilir does not make a special journal that separates the income and expenditure journals in accordance with the occurrence of transactions in the general books, does not post to the ledger, does not make a trial balance, does not calculate the value of the inventory and does not make adjustments to fixed depreciation and inventory and not make a closing date. So that the application of Financial Accounting in the Rantau Panjang Village Government is not fully in line with General Acceptable Accounting Principles.

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