Analisis Penerapan Akuntansi Desa Pada Kepenghuluan Pujud Kecamatan Pujud Kabupaten Rokan Hilir

Triansyah, Adri (2021) Analisis Penerapan Akuntansi Desa Pada Kepenghuluan Pujud Kecamatan Pujud Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Pujud Village Pujud District Rokan Hilir Regency which aims to find out the suitability of the application of accounting carried out by the village of Pujud with Generally Accepted Accounting Principles. The types and sourches of data in this research is primary data which is direct data taken by way of interviews the finance department related to the application of accounting in the village of pujud. Then secondary data which is data obtained from financial statements that have been prepared by village of pujud in 2018 and 2019. The data analysis technique used is descriptive method. From the results of the research conducted, it can be seen that the villae of pujud is not counting and the inventory remaining at the end of the period, village of pujud does not calculate accumulated depreciation on fixed assets, and then not presenting assets acquired in the previous year into the reporting year. So that the application of accounting carried out by village of pujud is not fully in accordance with Generally Accepted Accounting Principles.

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