Analisis Penerapan Akuntansi Keuangan Di Pemerintahan Desa Teluk Radang Kecamatan Kundur Utara Kabupaten Karimun Kepulauan Riau (Kepri)

Indunefiani, Indunefiani (2021) Analisis Penerapan Akuntansi Keuangan Di Pemerintahan Desa Teluk Radang Kecamatan Kundur Utara Kabupaten Karimun Kepulauan Riau (Kepri). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the implementation of financial accounting in Teluk Radang Village Government, Kundur Utara district, Karimun Islands Riau Regency (KepRi) in accordance with Domestic Government Regulation No. 113 of 2014 concerning Village Financial Management, IAI-KASP (2015) and generally accepted principles. The data analysis technique in this study using a qualitative descriptive method. The type of data used in this research is primary data and secondary data. The results of the study show that overall the implementation of accounting in Teluk Radang Village is in accordance with IAI-KASP (2015) namely through the recording stage (1), the classification stage (2), the summarizing stage (3), and the reporting stage (4). In the creation of the village’s finance report, inflammation bay does not make ledger and balance statements consistent with acceptable accounting principles, the village of pain bay also does not present capital spending value on the village’s wealth report, does not present the value of capital spent on the village’s wealth report, and does not accumulate the value of previous assets on the village’s wealth report. Analysis based on the data observed in the village of Teluk Radang in the implementation of accounting for village governance, may be concluded that the application of accounting has been consistent with the guidelines IAI-KASP of 2015 but has not fully agreed with the generally accepted principles of accounting

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