Faisya Rinaldi, Alghi (2022) Analisis Penerapan Akuntansi Pada Desa Nagari Lubuk Basung Kabupaten Agam. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of the application of village government accounting at the Village Office of Nagari LubukBasung, LubukBasung District, Agam Regency with Generally Accepted Accounting Principles. The data collection technique used in this research is by using the method of interviews, questionnaires and documentation. In analyzing the data, the writer uses a descriptive method, which is to analyze the data by collecting data and to explain the situations and conditions encountered in the research in the field, then they are compared with various theories and conclusions are drawn and suggestions are given. The results of the study are the basis for recording carried out by Nagari LubukBasung Village, namely the cash basis recording method, namely recording is carried out when transactions occur both income and expenses. The books made by LubukBasung Nagari Village are in accordance with the 2015 IAI-KASP. The preparation of financial statements is not in accordance with IAI-KASP because LubukBasung Nagari Village does not make a trial balance and work sheet and does not make adjusting journals and does not calculate accumulation depreciation. Meanwhile, in presenting the Financial Statements of Nagari LubukBasung Village, it has been implemented in accordance with IAI-KASP 2015. The application of Financial Accounting in LubukBasung Village is not fully in accordance with Generally Accepted Accounting Principles.

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