Analisis Penerapan Akuntansi Keuangan Pada Desa Mulya Subur Kecamatan Pangkalan Lesung Kabupaten Pelalawan

Annisya, Pazri (2022) Analisis Penerapan Akuntansi Keuangan Pada Desa Mulya Subur Kecamatan Pangkalan Lesung Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Mulya Subur Village Government, Pangkalan Lesung District, Pelalawan Regency. This study aims to determine the suitability of the application of accounting in Mulya Subur Village, Pangkalan Lesung District, Pelalawan Regency with Generally Accepted Accounting Principles (GAAP). This type of research uses qualitative methods using primary and secondary data types. Primary data is data obtained by conducting interviews and documents related to village financial management. Secondary data is supporting data to complete the needs of this research such as: government publications, analysis provided by the media, web, internet, and others. Data collection techniques that researchers do by conducting interviews and documentation. The data analysis technique used is descriptive method. The results of research conducted by the village of Mulya Subur, Pangkalan Lesung District, Pelalawan Regency, show that the village does not post accounts to the general ledger, does not make a trial balance, does not add 2019 Capital Expenditures to Fixed Assets in 2019 in the Village Owned Wealth Report, does not depreciate the fixed assets, and does not calculate accumulated depreciation in the Village Property Report. The application of accounting carried out by Mulya Subur village is not in accordance with the Generally Accepted Accounting Principles (GAAP).

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