Analisis Penerapan Akuntansi Pada Pemerintahan Desa Pematang Tebih Kecamatan Ujungbatu Kabupaten Rokan Hulu

Saputri, Ani (2019) Analisis Penerapan Akuntansi Pada Pemerintahan Desa Pematang Tebih Kecamatan Ujungbatu Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the appropriateness of accounting application in Pematang Tebih Village Government, Ujungbatu Subdistrict, Rokan Hulu Regency with the Indonesian Accountants Association of Financial Accounting Assistance Guidelines for Public Sector Accounting Compartment (IAI KASP, 2015). For the problems that have been found, the authors collect data that has been presented by Pematang Tebih Village, Ujungbatu District, Rokan Hulu Regency. The types of data in this study are primary data and secondary data. Primary data is data obtained directly from interviews with the Secretary of Pemaang Tebih Village regarding the recording process of Pematang Tebih Village and secondary data is data obtained indirectly that is data obtained by collecting such as APBDesa, Bank Book, General Cash Book, Assistant Cash Book Taxes, Reports on the Realization of APBDesa Village, Village Ownership Reports and Recapitulation. Data collection techniques for more dike villages through interviews and documentation. Data analysis is using a qualitative descriptive method. From the results of research conducted by the author, the conclusion can be concluded that the application of accounting in the Government of Pematang Tebih Village Ujungbatu District is not in accordance with the Indonesian Institute of Accountants Financial Accounting Assistance Guidelines for Public Sector Accounting Compartments (IAI KASP, 2015).

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