Analisis Penerapan Akuntansi Pada Keuangan Desa Kanagarian Batu Payuang Kecamatan Lareh Sago Halaban Kabupaten Lima Puluh Kota Provinsi Sumatera Barat

Rahayu, Lusi Desri (2019) Analisis Penerapan Akuntansi Pada Keuangan Desa Kanagarian Batu Payuang Kecamatan Lareh Sago Halaban Kabupaten Lima Puluh Kota Provinsi Sumatera Barat. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine how the suitability of the application of accounting in the finance of Kanagarian Batu Payuang Village, Lareh Sago Halaban Subdistrict, Fifty Cities, West Sumatra Province based on the generally accepted accounting principles (PABU). This research uses descriptive method, that is, analyzing data by examining and comparing between relevant practices and theories related to the discussion of problem solving. The types of data to be collected in this study include Primary Data and Secondary Data. While the techniques carried out in collecting data are Interview Technique and Documentation Technique on Batu Payuang Kanagarian, Lareh Sago Halaban Sub-District, Lima Puluh Kota Regency. Accounting application on Kanagarian Batu Payuang Subdistrict Lareh Sago Halaban presents Nagari Income and Expenditure Budget Report (APBNag), General Cash Book, Bank Nagari Book, Tax Book, Realization of Realization of APBDes Implementation Report, Realization of Nagari Revenue and Expenditure Budget Report, Property Wealth Report Village, and Sectoral Program Reports and Regional Programs that Enter Nagari. Basically, the process of recording financial statements in Kanagarian Batu Payuang, Lareh Sago Halaban District, Lima Puluh Kota Regency in 2017 has been carried out, but it is not yet in accordance with the Generally Accepted Accounting Principles. Kanagarian Batu Payuang has not made a Ledger, Assistant Ledger, Balance Sheet, Balance Sheet, and does not make Depreciation of Fixed Aseet owned. The results of this study indicate that the Kanagarian Batu Payuang District of Lareh Sago Halaban in Fifty Cities in the Implementation of Accounting in Village Finance is not yet in accordance with the Generally Accepted Accounting Principles (PABU).

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