Analisis Penerapan Akuntansi Pada Keuangan Desa Di Desa Sungai Kuning Kecamatan Singingi Kabupaten Kuantan Singingi

Efendi, Serlina (2019) Analisis Penerapan Akuntansi Pada Keuangan Desa Di Desa Sungai Kuning Kecamatan Singingi Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Sungai Kuning Village, Singingi District, Kuantan Singingi Regency. The purpose of this study was to determine the suitability of the application of village financial accounting in Sungai Kuning Village which was guided by the Village Financial Accounting Assistance (IAI-KASP) in 2015. The research variable was the application of village financial accounting. The data used in this study were primary data and secondary. Primary data was collected from the object of the research, namely interviews, while secondary data in the form of financial statements made by Sungai Kuning Village. The method of this research is descriptive quantitative method, which describes the application of the financial accounting of Sungai Kuning village and explains the use of figures in the financial presentation of Sungai Kuning Village. The results of this study are the basis of the recording carried out by Sungai Kuning Village, namely the meeting basis of cash Basis recording, which is done when there is a transaction both income and expenditure. The books made by Sungai Kuning Village are in accordance with IAI-KASP 2015. In the preparation of financial reports it is not in accordance with IAI-KASP because Sungai Kuning Village does not make balance sheets and lane balance sheets and does not make adjusting journals and does not calculate accumulated depreciation. Whereas in presenting the Financial Report of Sungai Kuning Village, it has been implemented in accordance with IAI-KASP Year 201. The implementation of Financial Accounting in Sungai Kuning Village, Singingi Subdistrict, Kuantan Singingi District has not been fully in accordance with IAI-KASP on Village Financial Accounting Assistance Guidelines.

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