Agustina, Ony Vina (2020) Analisis Penerapan Akuntansi Pada Pemerintah Kecamatan Lima Puluh Kota Pekanbaru (Studi Kasus Pada Kantor Camat Lima puluh). Other thesis, Universitas Islam Riau.
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Abstract
The research aims to look at the application of accounting in the LimaPuluh District Government of Pekanbaru City (study case at the LimaPuluh Subdistrict Office) in accordance with Government Accounting Standards. The research investigates is primary and secondary data. Data collection techniques with interviews, documentation and observation. Data analysis uses descriptive analysis by comparing it is suitability with theory after that make a conclusion. The results of this study are LimaPuluh Subdistrict Office has not fully implemented the existing Government Accounting Standards as the office of LimaPuluh Subdistrict does not separate cash disbursement journals and cash receipts they direct transactions are record in the general cash book and does not separate financial journal and budgeting journal. Depretiation value of fixed assets has not been presented in accordance with the fair value.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Government Accounting Standards, Local Financial Accounting | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Budi Santoso S.E | ||||||
| Date Deposited: | 27 Sep 2022 01:56 | ||||||
| Last Modified: | 27 Sep 2022 01:56 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/15673 |
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