Analisis Penerapan Akuntansi Keuangan Pada Desa Buluh Cina Kecamatan Siak Hulu Kabupaten Kampar

Lestari, Karina Dwi (2022) Analisis Penerapan Akuntansi Keuangan Pada Desa Buluh Cina Kecamatan Siak Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in one of the villages in Siak Hulu Subdistrict of Kampar Regency is Buluh Cina Village. The purpose of this research is to determine the suitability between the application of financial accounting in Buluh Cina Village Siak Hulu Subdistrict in Kampar Regency with General Accepted Accounting Principles. Primary data and secondary data are the types and sources of data used in this study. Primary data is data obtained by interviewing the village finance department. Whereas secondary data is data obtained from the Village in the form of ready, including General Cash Book - Cash Book, Village Bank Book, Tax Assistant Cash Book, Activity Assistant Cash Book, Report on Realization of the Implementation of the Village Revenue and Expenditure Budget, as well as Village Ownership Reports.In this study the data collection techniques used were interview and documentation techniques. Then using descriptive methods in technical data analysis in research. The results of research conducted show that: (1) did not make adjustments to purchased supplies, and (2) there was no depreciation of fixed assets in the form of equipment and machinery, buildings and buildings, as well as roads, networks, and installations, so that the application accounting in the government of Buluh Cina village Siak Hulu Subdistrict in Kampar Regency is not yet fully in accordance with General Accepted Accounting Principles.

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