Analisis Penerapan Akuntansi Pada Desa Kosik Putih Kecamatan Simangambat Kabupaten Padang Lawas Utara

Hardianti, Rica (2019) Analisis Penerapan Akuntansi Pada Desa Kosik Putih Kecamatan Simangambat Kabupaten Padang Lawas Utara. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the Accounting Application in Kosik Putih Village, Simangambat Subdistrict, North Padang Lawas Regency is in accordance with IAI-KASP Guidelines for Village Financial Accounting Assistance in 2015. There are several problems encountered in this study, namely: Desa Kosik Putih not making adjusting journals to consumables. Another problem is in the presentation of Village-Owned Wealth Reports (Attachment 6) where fixed asset accounts that have a useful life of one year do not count the accumulated depreciation. In accordance with the problems found, the author seeks to obtain related data in the form of: General Cash Book, Realization of Realization of APBD Implementation Report and Village Property Report. Data collection techniques in this study were interviews, documentation and observation. After all the data is collected, then the data is analyzed using descriptive methods. Based on the results of the research and discussion it can be concluded that Kosik Putih Village, Simangambat Subdistrict, North Padang Lawas Regency is not in accordance with the IAI-KASP Guidelines for Assistance for Village Financial Accounting in 2015.

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