Analisis Penerapan Akuntansi Keuangan Pada Desa Sei Simpang Dua Kecamatan Kampar Kiri Hilir Kabupaten Kampar

Putri, Septia Aldina (2021) Analisis Penerapan Akuntansi Keuangan Pada Desa Sei Simpang Dua Kecamatan Kampar Kiri Hilir Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was carried out in the environment of the Village Government of Sei Simpang Dua, Kampar Kiri Hilir District, Kampar Regency. The purpose of this study aims to determine the suitability of the accounting application in Sei Simpang Dua Village with the Generalized Accounting Principles (PABU). This type of research uses data in the form of primary data and uses secondary data. Primary data is defined as data obtained and obtained from interviews and documents which are related to village financial management. Secondary data is data obtained from related literatures. The data collection techniques that the researchers describe are the results of interviews and documentation. The data analysis technique in this study used a descriptive method The results obtained from research at Sei Simpang Dua Village indicate that the village does not implement ledgers and trial balances. The village also does not depreciate fixed assets and in the Village Owned Wealth Report, the Village does not calculate the accumulated depreciation of fixed assets. The application of accounting in the Village Government of Sei Simpang Dua is not yet in accordance with the Generally Accepted Accounting Principles. (GAAP) Keywords: Village Financial Management, Generally Accepted Accounting Principle

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