Analisis Penerapan Akuntansi Pada Pemerintah Desa Buluh Cina Kecamatan Siak Hulu Kabupaten Kampar

Oktavia, Oktavia (2019) Analisis Penerapan Akuntansi Pada Pemerintah Desa Buluh Cina Kecamatan Siak Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted on the Chinese village government in the Regency Kampar. The purpose of this study was to determine the application of accounting Buluh Chinese village government. The variable of this research is the application of accounting village government. This research method is descriptive quantitative, namely describing the application of the accounting government of the village of Buluh Cina and explain using numbers in financial presentation Buluh Chinese village government. The sample in this study was the village government Reed China that records financial transactions and applies them accounting for its business. The results of this study are accounting in the government The village is not profit oriented, the services provided solely for the benefit of the people. Application of revenue and expenditure cash in Buluh China Village, Siak Hulu Subdistrict, Kampar District yet do a separation of recording between cash receipts and cash disbursements which are made. Overall cash receipts and cash disbursements are made to facilitate the money obtained and exited. Buluh Cina village yet make cash receipt journals, cash expenditure journals, ledgers and balance sheets balance. Application of Accounting to the Government of the Buluh Village in Siak District Hulu Kampar Regency is not fully in accordance with the Accounting Principles Accept General. At the end of the year Buluh China Village, Siak Hulu District Kampar Regency does not make good general journals of cash receipts and cash outlays, and have not depreciated fixed assets.

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