Analisis Penerapan Akuntansi Keuangan Desa Pada Kampung Empang Pandan (Kecamatan Koto Gasib Kabupaten Siak)

Maemunah, Novi Khoirum (2018) Analisis Penerapan Akuntansi Keuangan Desa Pada Kampung Empang Pandan (Kecamatan Koto Gasib Kabupaten Siak). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to find out how the application of village financial accounting and whether the management is in accordance with the Village Financial Accounting Assistance Guidelines (IAI-KASP 2015). The techniques carried out by researchers in collecting data were interview techniques, and documentation techniques. Basically the process of recording financial statements in Kampung Empang Pandan, Koto Gasib Subdistrict, Siak Regency in 2017 has been carried out, but it has not gone well and is not fully in accordance with the 2015 IAI-KASP. village balance,paperwork and wealth.Every transaction that occurs both related to receipt of expenditure expenses, and financing receipts / expenditures is recorded in the General Cash Book (BKU). Furthermore, the transactions that have been carried out are recorded in the general ledger and the appropriate subsidiary ledger. After all transactions are recorded in the BKU and the Ledger, the next stage is the summation stage from the general ledger to the trial balance. Recording to the trial balance is done to ensure that the process carried out has been properly recorded (debit and credit checks are balanced). By making a trial balance, it will facilitate the preparation of the APBDesa Realization Accountability Report and Regional Property Report. The results of this study indicate that in the Application of Village Financial Accounting in Kampung Empang Pandan, Siak Regency has not fully complied with the 2015 Village Financial Accounting Assistance Guidelines.

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