Analisis Penerapan Akuntansi Keuangan Desa Pada Desa Indrapuri Kecamatan Tapung Kabupaten Kampar

Muhamarda, Muhamarda (2019) Analisis Penerapan Akuntansi Keuangan Desa Pada Desa Indrapuri Kecamatan Tapung Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This paper aims to find out how the application of financial accounting in Indrapuri village, Tapung Subdistrict, Kampar Regency is based on the 2015 IAI-KASP principle. There are several problems encountered in this study between not recording ledgers, not making a trial balance, not making a balance sheet. In accordance with the problems found, the authors try to obtain related data in the form of general cash books and wealth reports belonging to the village. then the data that has been obtained is then analyzed using descriptive methods, namely by collecting data to explain the situation and conditions found in field research directly in the field, and can be compared with the theories that the author has got and then can be drawn a conclusion that is problem solving faced. From the data analysis conducted by the author on the problems encountered, it showed that the village of Indrapuri, Tapung Subdistrict, Kampar Regency was not in accordance with IAI-KASP 2015. The results of the study were expected to be useful for the village, providing input and thought contributions for village progress in building a positive image especially the village of Indrapuri, Tapung Sub-District, Kampar Regency.

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