Analisis Penerapan Akuntansi Pada Pemerintah Desa Harapan Baru Kecamatan Mandau Kabupaten Bengkalis

Yana, Suci Dwi (2021) Analisis Penerapan Akuntansi Pada Pemerintah Desa Harapan Baru Kecamatan Mandau Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Harapan Baru Village, Mandau District, Bengkalis Regency, which aims to determine whether the Accounting Implementation in Harapan Baru Village is in accordance with the Generally Accepted Accounting Principles. In this study, the data used consisted of primary data and secondary data. Primary data is information that originates from the original source, namely through direct questions and answers regarding oral statements obtained from the Village Apparatus of Harapan Baru, Mandau District, Bengkalis Regency in the form of Village history and the system of recording and recognition processes applied to Harapan Baru Village. On the other hand, Secondary Data is a source of data obtained indirectly which is used only as a support for primary data such as village financial reports consisting of a General-Cash Book, Activity Assistant Cash Book, Tax Assistant Cash Book, Bank Book, Realization Report on the Implementation of the Income Budget. and Expenditures, Village Owned Wealth Reports and Income Details Assistance Book. Data collection techniques using interview techniques and documentation techniques. Meanwhile, for data analysis, this research uses descriptive method. Based on the results of this study it can be concluded that the application of accounting in the Village Government of Harapan Baru, Mandau District, Bengkalis Regency is not in accordance with the General Accepted Accounting Principles.

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