Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Bagan Jawa Pesisir Kecamatan Bangko Kabupaten Rokan Hilir

Agustin, Asri (2019) Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Bagan Jawa Pesisir Kecamatan Bangko Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine how the application of Government Financial Accounting conducted by the Bagan Jawa Pesisir Village, Bangko District, Rokan Hilir Regency based on General Accepted Accounting Principles. This research uses descriptive method by comparing the existing practices and theories, data collection techniques in this study using interview, documentation and observation techniques. The results of the study showed several problems, namely Desa Jawa Bagan Desa not yet present a ledger, balance sheet and adjusting entries. Furthermore, the Bagan Jawa Pesisir village does not depreciate its fixed assets in the road account in the Village Assets Report for 2017, then this village also does not calculate the value of inventory and adjustments to the amount of consumables, from the results it is known that the Application of Financial Accounting in the Bagan Village Coastal Java, Bangko Subdistrict, Rokan Hilir Regency is not yet fully in accordance with General Acceptable Accounting Principles.

Item Type: Thesis (Other)
Uncontrolled Keywords: Accounting Cycles and Reports of Village Ownership
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: > Akuntansi S.1
Depositing User: Mia
Date Deposited: 17 Feb 2022 08:38
Last Modified: 17 Feb 2022 08:38
URI: http://repository.uir.ac.id/id/eprint/5927

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