Analisis Penerapan Akuntansi Pemerintah Desa Pada Desa Rimba Panjang Kecamatan Tambang Kabupaten Kampar

S, M Dony Arifin (2019) Analisis Penerapan Akuntansi Pemerintah Desa Pada Desa Rimba Panjang Kecamatan Tambang Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

Accountability in managing village finance is very important. This requires the village government to manage village finance in a professional, effective and efficient, and accountable manner. The research was conducted at the Government of Rimbo Panjang Village, Tambang District, Kampar Regency, which aims to find out the suitability of Financial Accounting Implementation in the Government of Rimbo Panjang Village, Tambang District, Kampar Regency which aims at the 2015 IAI KASP Village Financial Accounting Assistance Guidelines. Primary Data and Secondary Data. Primary Data is data obtained in direct interviews with the treasurer of Rimbo Panjang Village regarding the history of the establishment of Rimbo Panjang Village and the process of preparing village finances. Secondary data is data obtained from documents relating to Rimbo Panjang Village such as village vision, logbooks and village financial reports. The data collection technique used by the author is to use the survey method, namely by means of documentation and interviews. While the analysis of this study uses Descriptive Methods. The results of this study are the Application of Financial Accounting in the Government of Rimbo Panjang Village, Tambang District, Kampar Regency, not yet fully in accordance with the 2015 IAI KASP Village Financial Accounting Assistance Guidelines. adjusting journals, not making a trial balance, not making work papers or balance sheets and not making village-owned wealth reports.

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