Analisis Penerapan Akuntansi Keuangan Pada Desa Sialang Palas Kecamatan Lubuk Dalam Kabupaten Siak

Marbun, Rina Wati (2022) Analisis Penerapan Akuntansi Keuangan Pada Desa Sialang Palas Kecamatan Lubuk Dalam Kabupaten Siak. Other thesis, Universitas Islam Riau.

Text 175310898.pdf - Submitted Version Download (8MB)

Abstract

This research was conducted in Sialang Palas Village, Lubuk Dalam District, Siak Regency. This study aims to determine how the suitability of accounting application in Sialang Palas Village to Generally Accepted Accounting Principles. This study uses a qualitative method, namely research that is descriptive and uses analysis. the types and sources of data used are primary data in the form of Village Accounting policies obtained by Village employees in the finance department, secondary data in the form of village development history, organizational structure and village financial reports. The collection technique used in the research is by interviewing village employees in the finance department, and documentation. The results of this study Sialang Palas Village, Lubuk Dalam District, Siak Regency did not calculate depreciation on fixed assets, there was an error in the transfer of fixed asset balances and at the end of the period. The Sialang Palas Village Government did not calculate the remaining inventory balance. From the results of this study, it can be concluded that the application of financial accounting in Sialang Palas Village, Lubuk Dalam District, Siak Regency is not fully in accordance with generally accepted accounting principles.

Actions (login required)

View Item