Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Sungai Lala Kecamatan Sungai Lala Kabupaten Indragiri Hulu

Frenti, Frenti (2021) Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Sungai Lala Kecamatan Sungai Lala Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the suitability of accounting implementation in Sungai Lala village government with the generally accepted accounting principles. The data used in this study consist of primary data and secondary data. Primary data is obtained through interviews with village treasurers regarding the basis for recording and recognition used in the village, while secondary data contains financial reports and organizational structure. The data collection techniques used were interviews and documentation. In this research, data analysis is using descriptive method. The result of this research is that in preparing the financial statements of Sungai Lala Village, it does not make ledgers, subsidiary ledgers, trial balances, and work sheet. Another problem that occurs in the Sungai Lala Village government is that it can be seen in the Village Owned Wealth Report on its inventory and fixed assets, where there is no inventory value, namely 0 (zero), and the Sungai Lala Village government fixed assets do not accumulate depreciation. Based on the results of the research and discussion that has been carried out, it can be concluded that the application of financial accounting in the administration of Sungai Lala Village, Sungai Lala District, Indargiri Hulu Regency is not in accordance with the General Accounting Principles.

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