Analisis Penerapan Akuntansi Keuangan Desa Pada Desa Muara Uwai Kecamatan Bangkinang Kabupaten Kampar

Putra, Akil Fuzfa Pratama (2019) Analisis Penerapan Akuntansi Keuangan Desa Pada Desa Muara Uwai Kecamatan Bangkinang Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research is to find out whether the Application of Village Financial Accounting in Muara Uwai Village, Bangkinang District, Kampar Regency is in accordance with the IAI - KASP Village Financial Accounting Assistance Guidelines. There were a number of problems found in this study, including: not making ledgers, then not doing the range of the balance book ledger and not making work papers / balance sheets as recommended by IAI - KASP. For the problems encountered, the author seeks to obtain related data in the form of: Relatization Report of Village Budget Revenue and Expenditure Implementation, General Cash Book and Activity Assist Cash Book and some other supporting data. Furthermore, the data that has been obtained is analyzed using descriptive methods, namely analyzing the data by collecting data to explain the situation and c onditions found in the research in the field, and compared with the theories that the author has obtained and then draw conclusions which are solving the problems faced . From the data analysis conducted by the author on the problems encountered in this st udy, the results obtained that the Accounting Application in Muara Uwai Village, Bangkinang District, Kampar District is not in accordance with the Village Financial Accounting Assistance Guidelines. So from the results of the research, the author tries to provide input, solutions, and suggestions for Muara Uwai Village, Bangkinang District, Kampar Regency in the future, it is expected that financial implementation will be better.

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