Analisis Penerapan Akuntansi Pada Pemerintah Kecamatan Kandis Kabupaten Siak (Kantor Camat Kandis)

Marpaung, Ade Alvionita (2020) Analisis Penerapan Akuntansi Pada Pemerintah Kecamatan Kandis Kabupaten Siak (Kantor Camat Kandis). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the Application of Accounting in the District Office of Kandis Siak Regency is in accordance with the Generally Accepted Accounting Principles. The location of this research was conducted at the District Office of Kandis Siak Regency which is located on Jl. Raya Pekanbaru-Duri KM 76 Kel. Telaga Sam-sam, Kec. Kandis. Types and sources of data used are primary data and secondary data. Data collection techniques in this study were interviews, documentation and observation. After all the data has been collected then the data is analyzed using descriptive methods by comparing between existing practice and theory, then a conclusion is drawn to be presented in the thesis. The results showed that the Application of Accounting in the District Office of Kandis Siak Regency had not fully referred to the Generally Accepted Accounting Principles namely the Office of the District Head of Kandis Siak did not separate journals between Cash Receipts and Cash Expenditures, all of which were included in the General Journal, District Office of Kandis District Siak has made a Financial Journal, Budget Journal in a General Journal Book.The District Office of Kandis Siak Regency has not yet made an Adjustment Journal. Because the Adjustment Journal is an accounting rectification activity at the end of the year so that the accounts in the financial statements are in accordance with the actual conditions. So it needs to be improved so that the Application of Goverment Accounting in the District Office of Kandis Siak Regency can be implemented and evaluated in accordance with Generally Accepted Accounting Principles.

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