Analisis Penerapan Akuntansi Keuangan Pada Pemerintah Desa Teluk Pulau Hilir Kecamatan Rimba Melintang Kabupaten Rokan Hilir

B, Azura (2022) Analisis Penerapan Akuntansi Keuangan Pada Pemerintah Desa Teluk Pulau Hilir Kecamatan Rimba Melintang Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Teluk Pulau Hilir, Rimba Melintang District, Rokan Hilir Regency. This research was conducted with the aim of knowing how the suitability of the application of generally accepted accounting. The type of research is qualitative research using primary data and secondary data. What is meant by primary data is data obtained from interviews with parties related to village financial management. Secondary data is data obtained through literature studies, books, internet and documents from Teluk Pulau Hilir Village. Data collection techniques presented in the form of interviews and documentation. The data analysis technique in this study used a descriptive method. The process of recording financial report in Teluk Pulau Hilir village, Rimba Melintang District, Rokan Hilir Regency in 2019 has been carried out, but has not yet gone well and fully with Generally Accepted Accounting Principles Standards. Teluk Pulau Hilir village does not calculate the remaining inventory balance at the and of the period.Furthermore, Teluk Pulau Hilir village did not present the previous year’s acquisition price. Teluk Pulau Hilir village also has not calculated the accumulated depreciation of fixed assets. The results of this study indicate that the application financial accounting in Teluk Pulau Hilir village, Rimba Melintang District, Rokan Hilir Regency is not fully in accordance with the General Accepted Accounting Principles.

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