Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Bukit Meranti Kecamatan Seberida Kabupaten Indragiri Hulu

Mahmuddah, Siti (2021) Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Bukit Meranti Kecamatan Seberida Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Bukit Meranti Village, Seberida District, Indragir Hulu Regency, which aims to determine the suitability of the application of financial accounting in the village administration of Bukit Meranti Village, Seberida District, Indragiri Hulu Regency with generally accepted accounting principles. In this study the authors found several problems, namely in the village-owned wealth report there are fixed assets in the form of land but the value is Rp. 0.00, meaning that the fixed assets in the form of land are not reported in value, do not depreciate fixed assets so that the final balance in 2019 does not shows the true value. In addition, inventories in 2018, including postal and stamp items, office tools, cleaning tools / cleaning materials were not included as additional supplies for 2018. The data used in this study are the types and sources of primary data. While the data collection techniques used by researchers are interview and documentation techniques. Then the data analysis technique used a descriptive method. Based on the results of this study indicate that the implimentation of financial accounting in the village government of Bukit Meranti, Seberida district, Indragiri Hulu district, in the application of accounting has not been implemented as a whole and is not fully in accordance with the General Accepted Accounting Principles. Keywords: Descriptive Method, Village Accounting Cycle and Village Property Report.

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