Savitri, Maida Indah (2023) Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Pulau Burung Di Kecamatan Pulau Burung Kabupaten Indragiri Hilir. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to find out how appropriate the application of financial accounting in the Government of Pulau Burung Village with the 2015 IAI-KASP Guidelines. This research was conducted in Pulau Burung Village, Pulau Burung District, Indragiri Hilir Regency. In research using descriptive qualitative research method. Pulau Burung Village, Pulau Burung District in the preparation of Financial Statements based on a cash basis (cash basis). The accounting process implemented in Pulau Burung Village uses a computerized system using the Village Financial System (Siskeudes) application. Bird Island Village has carried out the process of recording financial statements in 2019, but it has not been implemented properly and fully in accordance with the 2015 IAI- KASP Guidelines. Bird Island Village does not calculate the remaining inventory balance at the end of the period Bird Island Village does not present the amount of fixed assets at APBDesa Realization Report into the 2019 Village-Owned Wealth Report. Pulau Burung Village also does not calculate the accumulated depreciation of fixed assets. Bird Island Village should in the Village Owned Wealth Report present the value of the assets obtained from the previous year. Bird Island Village should present the amount of fixed assets acquired in the Village Budget Realization Report into the 2019 Village-Owned Wealth Report. Bird Island Village should make inventory records that can facilitate the village in preparing Village-Owned Wealth Reports. The results of this study indicate that the Implementation of Financial Accounting in the Government of Pulau Burung Village is not fully in accordance with the 2015 IAI-KASP Guidelines.

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