Analisis Penerapan Akuntansi Keuangan Pada Desa Lubuk Terap Kecamatan Bandar Petalangan Kabupaten Pelalawan

Septiani, Winda (2022) Analisis Penerapan Akuntansi Keuangan Pada Desa Lubuk Terap Kecamatan Bandar Petalangan Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Lubuk Terap Village, Bandar Petalangan District, Pelalawan Regency. The researcher intends to find out whether the application of accounting carried out by Lubuk Terap Village, Bandar Petalangan District, Pelalawan Regency is in accordance with Generally Accepted Accounting Principles. The types of data used in this research are primary data and secondary data. The author uses a descriptive method, namely, analyzing and collecting data, which is then arranged based on the group so that the data can be researched based on relevant theories related to the formulation of the problem. Lubuk Terap Village, Bandar Petalangan District did not calculate depreciation on fixed assets, then there was an error in the transfer of fixed asset balances and at the end of the period the Lubuk Terap Village Government did not calculate the remaining inventory balance at the end of the period. From the results of the research that has been carried out, it can be concluded that the application of financial accounting in Lubuk Terap Village, Bandar Petalangan District, Pelalawan Regency is not fully in accordance with Generally Accepted Accounting principles

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