Analisis Penerapan Akuntansi Pada Pemerintahan Desa Suka Maju Kecamatan Tapung Hilir Kabupaten Kampar

Wulansari, Ratna Susi (2021) Analisis Penerapan Akuntansi Pada Pemerintahan Desa Suka Maju Kecamatan Tapung Hilir Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Suka Maju Village, Tapung Hilir District, Kampar Regency. This study aims to determine whether the appropriateness of the accounting application applied in Suka Maju Village Government is based on generally accepted accounting principles. The data used in this study are primary data and secondary data. Primary data were collected from direct interviews at the Suka Maju Village Office, Tapung Hilir District, Kampar Regency. Meanwhile, secondary data is in the form of Village Owned Wealth Reports, Village Income and Expenditure Budget Implementation Reports, Village Income and Expenditure Budgets, General-Cash Book, Activity Assistant Cash Book, Village Bank Book and Suka Maju Village Tax Assistant Cash Book. The data collection techniques used were interviews and documentation. In this study, the authors used data analysis techniques with descriptive methods, namely methods that compare practice with existing theories. The Suka Maju Village Government does not classify and summarize. In addition, in the village-owned wealth report, Suka Maju Village does not calculate the value of the remaining inventory at the end of the period and does not accumulate the value of fixed assets with the previous year. The results of the research that have been carried out, it can be concluded that Suka Maju Village did not make adjustments so that the accounting applied to the Suka Maju Village Government, Tapung Hilir District, Kampar Regency was not in accordance with Generally Accepted Accounting Principles.

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