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Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Kamparkecamatan Kampar Kabupaten Kampar

Rahayu, Reni (2018) Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Kamparkecamatan Kampar Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the suitability of the application of accounting in Kampar Village, Kampar District, Kampar Regency based on Permendagri Regulation No. 113 of 2014 and IAI KASP of 2014, cash-based in the Government of Desadengan Accounting Principles Accepted Generally. This research was carried out in the village finance department. The types and sources of data used are primary and secondary data. Data collection techniques are by direct interviews and documentation or copying village financial data. In the preparation of the study, the authors used the descriptive method that is by comparing between practice with existing theories, then drawing a conclusion to be presented in the thesis. The results of the research conducted, it is known that the application of accounting in the Kampar Village Government of Kampar District, Kampar Regency is not yet in accordance with the general accepted accounting principles, including not making a general journal that separates the recipient from jurbal and expenditure journal and does not post large books, besides not making adjustment journals and does not make depreciation of fixed assets. Thus it needs to be improved so that the Application of Accounting can be implemented and evaluated according to general accepted accounting principles.

Item Type: Thesis (Other)
Uncontrolled Keywords: Application of Accounting, Kampar Village, Kampar District, Kampar Regency, Accounting Principles Accepted Generally.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: > Akuntansi S.1
Depositing User: Furqan nafis al-azami
Date Deposited: 06 Oct 2021 01:52
Last Modified: 06 Oct 2021 01:52
URI: https://repository.uir.ac.id/id/eprint/2940

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