Analisis Penerapan Akuntansi Pemerintah Pada Kantor Camat Kubu Babussalam Kabupaten Rokan Hilir

Dinata, Ricky Iskandar (2021) Analisis Penerapan Akuntansi Pemerintah Pada Kantor Camat Kubu Babussalam Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT This research, which was conducted at the Kubu Babussalam sub-district office, aims to see the suitability of accounting applications in the Kubu Babussalam sub-district government, Rokan Hilir district (Case study at the Kubu Babussalam sub-district office) with Generally Applicable Accounting Principles. The types and sources of data used in this study were interviews, documentation and observation. After all the data has been collected, then the data is analyzed using the descriptive method, namely by comparing the existing theory and practice, then from these results conclusions can be drawn to be presented in the thesis. The result of this research is that the Office of the Head of Kubu Babussalam Rokan Hilir Regency has not applied General Accounting Principles such as not separating the receipts and cash disbursements from direct transactions recorded into the general cash book and there is no separation of budget journals and financial journals. The Office of the Head of the Kubu Babussalam Sub-district, Rokan Hilir Regency, has also not made an adjusting journal. So it needs to be perfected so that the application of Government Accounting at the Office of the Head of the Kubu Babussalam Sub-District of Rokan Hilir Regency can be carried out and evaluated in accordance with Generally Accepted Accounting Principles.

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