Analisis Penerapan Akuntansi Keuangan Pada Desa Kembang Damai Kecamatan Panggaran Tapah Darussalam Kabupaten Rokan Hulu

Retnowati, Desi (2019) Analisis Penerapan Akuntansi Keuangan Pada Desa Kembang Damai Kecamatan Panggaran Tapah Darussalam Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine whether the Application of Accounting carried out by Kembang Damai Village, Pagaran Tapah Darussalam District, Rokan Hulu Regency was in accordance with the Financial Accounting Assistance Guidelines for IAI-KASP Village in 2015. In this study the authors found several problems, namely the Kembang Damai Village, which did not yet present a ledger. , balance sheet and lane balance. Furthermore, Kembang Damai village in the presentation of the Village Assets Report where the fixed assets that have a useful life of more than a year are not calculated the accumulated depreciation, so the value of the fixed assets does not indicate their true value. In addition, in the Village Assets Report the amount assets obtained in 2017 are not reported in the Village Assets Report in 2018. In this study using descriptive quantitative methods with case studies, namely describing the management of the Village Fund in the Kembang Damai village with the real phenomenon that occurs in the management of village funds in the Kembang Damai village in realizing good value, so that conclusions can be drawn. The results of this study indicate that the Application of Financial Accounting in Kembang Damai Village, Pagaran Tapah Darussalam District, Rokan Hulu Regency has not been fully in accordance with the Financial Accounting Assistance Guidelines for IAI-KASP Village in 2015. The Fund Management of the Kembang Damai Village Funds has largely been accountable, transparent, and participatory.

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