Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Alah Air Kecamatan Tebing Tinggi Kabupaten Kepulauan Meranti

Nazi, M. Fauzan (2020) Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Alah Air Kecamatan Tebing Tinggi Kabupaten Kepulauan Meranti. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Alah Air Village, Tebing Tinggi District, Kepulauan Meranti District. In connection with this research, the object is the Alah Air Village. The problem raised in this study is how to apply the accounting office of Alah Air Village, Tebing Tinggi Subdistrict, Meranti Islands Regency based on General Acceptance Accounting Principles. The purpose of this study is to determine the suitability of the Application of Accounting in the Government of Alah Air Village, Tebing Tinggi District, Kepulauan Meranti District based on General Accepted Accounting Principles. Reports collected by researchers in the form of secondary data and primary data, namely: General Cash Book, Tax Assistant Book, Bank Book, Budget Realization Report, Accountability Report Realization of Village Budget, Village Ownership Report, and other supporting data obtained from documents, books books, and the results of other studies relating to this study. Data collection techniques in this study are by interview, documentation and using descriptive qualitative methods. The results of this study indicate the adoption of accounting by the Alah Air Village Government of Tebing Tinggi Subdistrict, Kepulauan Meranti Regency in accordance with the Minister of Home Affairs Regulation 20 of 2018 and the Guidelines for Assistance for Village Financial Accounting by the Indonesian Institute of Accountants in 2015.

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