Analisis Penerapan Akuntansi Pada Dinas Perumahan Rakyat Dan Kawasan Permukiman Kabupaten Rokan Hilir

Rahmawati, Rima Wahyu (2021) Analisis Penerapan Akuntansi Pada Dinas Perumahan Rakyat Dan Kawasan Permukiman Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT This research was conducted at the Department of Public Housing and Residential Area of Rokan Hilir Regency to be precise in the financial section. This study aims to determine wheter the application of accounting at the Public Housing and Residential Area on Rokan Hilir Regency is in accordance with the Generally Accepted Accounting Principles. The types of data in this study are primary data and secondary data. The data collection technique used in this study is to use the direct interview method and document the financial data required at the Public Housing and Residential Area of Rokan Hilir Regency. The data analysis method used is descriptive method, which is to compare the practice with the theory that is related to the research, then a conclusion can be drawn which is presented in the thesis. From the results of this study, it was found that the Public Housing and Residential Area of Rokan Hilir Regency had not calculated the depreciation value of fixed assets for buildings, did not calculated the ending value of inventory and did not make cash flow reports and reports on changes in budget balances. So it can be concluded that the application of accounting at the Public Housing and Residential Area of Rokan Hilir Regency is not accordance with generally accepted accounting principles.

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