Analisis Penerapan Akuntansi Pemerintahan Pada Kantor Camat Bandar Petalangan Kabupaten Pelalawan

Anggraini, Reka (2020) Analisis Penerapan Akuntansi Pemerintahan Pada Kantor Camat Bandar Petalangan Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

The research was conducted at the Head Office of Bandar Petalangan, Pelalawan Regency. The objective of this research is to find out whether the application of accounting is in accordance with Government Regulation (PP) Number 71 of 2010 and Regulation of the Minister of Home Affairs (PEMENDAGRI) Number 64 of 2013. The types of data used are primary and secondary data. The primary data in this study are the financial reports of the Head Office of Bandar Petalangan, Pelalawan Regency in 2017 and 2018, while the secondary data in this study are the results of interviews conducted by the author with treasurer staff at the Head Office of Bandar Petalangan, Pelalawan Regency. The results showed that the application of government financial accounting at the Head Office of Bandar Petalangan, Pelalawan Regency was not in accordance with the Government Accounting Standards. Where, the Head Office of Bandar Petalangan, Pelalawa Regency does not make a separate journal between cash receipts and cash disbursements, all are recorded in a general journal and does not differentiate between financial journals and budget journals. In this study, it can be concluded that, the Head Office of Bandar Petalangan, Pelalawand Regency in making accountability reports is not in accordance with Government Accounting Standards set out in Government Regulation Number 71 of 2010 and PEMENDAGRI Number 64 of 2013

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