Analisis Penerapan Akuntansi Pada Keuangan Desa Pada Desa Redang Kecamatan Rengat Barat Kabupaten Indragiri Hulu

Ayuningtyas, T. Mega Swastika (2021) Analisis Penerapan Akuntansi Pada Keuangan Desa Pada Desa Redang Kecamatan Rengat Barat Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research paper aims to evaluate the implementation of financial accounting by village government in Indonesia. Furthermore, the research investigates whether village financial accounting is in accordance to Generally Accepted Accounting Principles (GAPP). Using qualitative method based on field study, the research took place in Redang Village, Rengat Barat District, Indragiri Hulu Regency. Interviews were conducted on village officers and also collectingsome datas such as financial reports. The results show that village financial accounting has not been fully implemented because there are some inadecuacy like the absence of general ledger, trial balance and adjusting journal. Consequently, strong efforts should be done in order to improve the quality of system in the future. The research is significant for scholars to understand the development of village financial accounting in Indonesia. For village governments, this research contributes as a reflection to improve the qualitty of village financial accounting.

Item Type: Thesis (Other)
Uncontrolled Keywords: Village Financial Accounting, Generally Accepted Accounting Principles (GAPP), Indonesia
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: > Akuntansi S.1
> Akuntansi S.1
Depositing User: Budi Santoso S.E
Date Deposited: 16 Jul 2022 08:38
Last Modified: 16 Jul 2022 08:38
URI: http://repository.uir.ac.id/id/eprint/12392

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