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

Wahyudi, Diky (2021) Analisis Penerapan Akuntansi Keuangan Pada Desa Teratak Buluh Kecamatan Siak Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.

Text 155310858.pdf - Submitted Version Download (3MB)

Abstract

The purpose of this research was to determine the suitability of the accounting application carried out by the Teratak Buluh village, Siak Hulu District, Kampar Regency with the Generally Accepted Accounting. The data collected are primary data and secondary data. Data collection techniques in this study were interviews and documents. After all the data has been collected, the data is analyzed using the descriptive method so that it can be seen how the suitability of the accounting application carried out by the Teratak Buluh village, Siak Hulu District, Kampar district with the basic accounting concepts. The results obtained from the research that has been conducted by the author are: (1) Teratak Buluh Village, Siak Hulu District, Kampar Regency is not fully in accordance with Generally Accepted Accounting, (2) the basis for recognition used by Teratak Buluh village is cash basis, (3) in the village-owned wealth report does not record expenses incurred in December which are paid in January of the following year, (4) in the accounting process of Teratak Buluh Village, Siak Hulu District, Kampar Regency, at the summarizing stage, it has not made a trial balance and work sheet. This research is important for other researchers of the same type as a comparison so that it can be refined. For the Teratak Buluh village office, the results of this study can provide knowledge of financial accounting in Teratak Buluh village.

Actions (login required)

View Item