Analisis Penerapan Akuntansi Pada Kantor Desa Sialang Panjang Kecamatan Tembilahan Hulu Kabupaten Indragiri Hilir

Kasmawati, Kasmawati (2020) Analisis Penerapan Akuntansi Pada Kantor Desa Sialang Panjang Kecamatan Tembilahan Hulu Kabupaten Indragiri Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in sialangPanjang village, TembilahanSubdistrict, Indragiri hilirDistrict, the purpose of this study was to determine the suitability of accounting application in SialangPanjang village government with generally accepted accounting principles. Sources of data used in this study consist of primary data and secondary data. Primary data is data obtained directly from the results of interviews with long sialang village administrators related to the basis of recording and recognition used in the village. Meanwhile, secondary data is data obtained indirectly, namely data obtained by collecting General Cash Books, Village Bank Books, Activities Assisting Cash Books, Tax Assistant Cash Books, Village Income and Expenditure Budget Implementation Reports, and Village Property Reports. Data collection techniques through interviews and data analysis documentation, and this research uses descriptive methods. Based on the results of the data analysis that has been done, it can be concluded that the application of accounting in the village government of SialangPanjang is not in accordance with the General Acceptable Accounting Principles.

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