Analisis Penerapan Akuntansi Keuangan Pada Desa Topang Kecamatan Rangsang Kabupaten Kepulauan Meranti

Safitri, Vinia (2021) Analisis Penerapan Akuntansi Keuangan Pada Desa Topang Kecamatan Rangsang Kabupaten Kepulauan Meranti. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Topang Village, Rangsang District, Meranti Islands Regency. The purpose of this study is to find out how the application of accounting in Topang Village with Generally Accepted Accounting Principles (PABU). The types of data used in this study are Primary Data and Secondary Data. Primary data is data obtained by conducting an interview with the village treasurer dealing with the preparation of village financial reports. Secondary data is data obtained from literature, documents, and reports related to research. Data collection techniques used are interview and documentation techniques. While the data analysis technique using descriptive method. The results of research conducted in Topang Village, Rangsang Subdistrict, Meranti Islands Regency, showed that the village did not post accounts to the general ledger, did not make a trial balance, and did not depreciate fixed assets and did not calculate accumulated depreciation in the Village Property Wealth Report and there were errors in data input. in the 2019 Village-Owned Wealth Report. The accounting application carried out in Topang Village is not in accordance with the Generally Accepted Accounting Principles (PABU). Keywords: Village Financial Management, Generally Accepted Acounting Principles

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