Analisis Penerapan Akuntansi Pada Kantor Komisi Pemilihan Umum Kabupaten Bengkalis

Safitri, Maehiandina (2018) Analisis Penerapan Akuntansi Pada Kantor Komisi Pemilihan Umum Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

The General Election Commission office of Bengkalis Regency is one of the accounting entities under the State Ministry / Institution which is obliged to carry out accounting and accountability report for the implementation of the State Budget (APBN) by draw up the financial statements. This research aims to find out the suitability of accounting in the Accounting Application Analysis at the General Election Commission office of Bengkalis Regency with Government Regulation Number 71 on 2010 about Government Accounting Standards. This research was conducted in the financial department of the General Election Commission office of Bengkalis Regency, the types and sources of data are primary and secondary data, data collection techniques by using interview and documentation or copying financial data of the General Election Commission Office of Bengkalis Regency. In doing this research, the researcher uses descriptive methods by comparing between practicing and existing theories, and makes a conclusion that present in the thesis. The results of this research it can be concluded that the Application of Accounting in the General Election Commission office of Bengkalis Regency not in accordance with Government Regulation Number 71 on 2010 about Government Accounting Standards. One of them is the journal cash receipts and cash outlay that have not been recorded in the ledger and do not make adjusting journals for fixed assets and current assets. So it needs to be improved so that the Implementation of Accounting in the General Election Commission office of Bengkalis Regency can be implemented and evaluated in accordance with Government Regulation Number 71 on 2010 concerning Government Accounting Standards.

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