Indrayani, Reli (2019) Analisis Penerapan Akuntansi Pada Pemerintahan Desa Sungai Besar Kecamatan Pucuk Rantau Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.
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Abstract
Village finance is all village rights and obligations that can be assessed with money and everything in the form of money and related goods with the implementation of village rights and obligations (Permen No. 113 of 2014 about village financial management). This study aims to determine the application of accounting to the Sungai Besar village government in Kuantan Regency Singingi is not in accordance with the Acceptable General Principles of Accounting. This study uses secondary data obtained from the report finance of Sungai Besar village, Kuantan Singingi Regency. The object of this research is the village of Sungai Besar, Kuantan Singingi Regency. Analysis method from this study uses descriptive method, namely in the form of percentages. The results of this study indicate that the basis for recording in the village Sungai Besar, Pucuk Rantau District, Kuantan Singingi Regency use cash base and accrual basis. Accounting process in Sungai Besar village, Pucuk Rantau District Kuantan Singingi Regency starts from the village income and expenditure budget, general cash book, tax book, bank book, activity assistant cash book, book auxiliary details of income, reports on the realization of APBDesa implementation, reports wealth belonging to the village. Sungai Besar Village, Pucuk Rantau District, District Kuantan Singingi has not made adjustments to depreciation of fixed assets (equipment and machinery) and adjustments to office stationery and consumables use it. Application of government financial accounting system in Sungai village The size of the Pucuk Rantau Subdistrict, Kuantan Singingi Regency is not appropriate with General Acceptable Accounting Principles.
| Item Type: | Thesis (Other) | |||||||||
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| Uncontrolled Keywords: | Accounting, Sungai Besar Village | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | |||||||||
| Divisions: | > Akuntansi S.1 | |||||||||
| Depositing User: | Mia | |||||||||
| Date Deposited: | 08 Feb 2023 02:42 | |||||||||
| Last Modified: | 08 Feb 2023 02:42 | |||||||||
| URI: | http://repository.uir.ac.id/id/eprint/20136 |
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