Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintahan Desa Danau Lancang Kecamatan Tapung Hulu Kabupaten Kampar

Kurniawan, Dedi (2019) Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintahan Desa Danau Lancang Kecamatan Tapung Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research is conducted on the village of Danau Lancang District Tapung Hulu Kampar District, which aims to know how to fit the implementation of accounting in the village of Danau Lancang District Tapung Hulu Kampar District with the principles of accounting Acceptable. The data types used by authors are primary Data and secondary Data. Primary data is the data obtained from a direct interview with the treasurer of Danau Lancang Village about the history of the founding of Danau Lancang Village, and the process of preparing the village's financial statements. Secondary data is data obtained from documents relating to Danau Lancang village, such as the vision of village missions, notebooks and the village's financial statements. The data collection techniques used by the authors are by using survey methods, namely by observation and interviews. While analysis of this research uses a descriptive analysis using qualitative methods. The results of this research show that the implementation of financial accounting in Danau Lancang Village government has not been fully in accordance with the acceptable accounting principles.

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