Rahaya, Siti (2020) Analisis Penerapan Akuntansi Keuangan Pada Kantor Desa Tasik Serai Barat KM 25 Kecamatan Talang Muandau Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.
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Abstract
ABSTRACT ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING IN THE OFFICE OF THE VILLAGE OF TASIK SERAI BARAT KM 25 KECAMATAN TALANG MUANDAU BENGKALIS DISTRICT BY: SITI RAHAYA 165310837 This research was conducted at the Tasik Serai Barat Village Office, Talang Muandau District, Bengkalis Regerency, The purpose of this study was to determine the suitability of the accounting application of the Tasik Serai village government with the generally accepted accounting principles. The types of data in this study are primary and secondary data. Primary data was obtained through interviews with the village treasurer regarding the basis for recording and recognition used in the village. Meanwhile secondary data consist of General-Cash Book, Village Income and Expenditure Budget Implementation Report, and Village Property Report. Data collection techniques through interviews and documentation. In analizing the data using a descriptive qualitativemethod. The results of the study show some shortcomings in the presentation of the financial statements presented in the first Tasik Serai Village, the first Tasik Serai Village does not calculate the remaining inventory balance, the second Tasik Serai Village does not calculate the value of fixed assets in 2017 for buildings and land, the third recording is carried out Tasik Serai village has not posted into a ledger and does not summarize from ledgers to trial balances and working papers. Based on the results of the data analysis that has been done, it can be cocluded that the application of accounting in the Tasik Serai village government is not in accordance with the General Acceptable Accounting Principle.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Financial Accounting and village government | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Budi Santoso S.E | ||||||
| Date Deposited: | 24 Nov 2022 09:09 | ||||||
| Last Modified: | 24 Nov 2022 09:09 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/15315 |
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