Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintahan Kampung Rempak Kecamatan Sabak Auh Kabupaten Siak

Aini, Jumratul (2019) Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintahan Kampung Rempak Kecamatan Sabak Auh Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine and analyze the suitability of the application of village financial accounting in the Government of Kampung Rempak, Sabak Auh District, Siak Regency with General Acceptance Accounting Principles (GAAP). The type of data used in this study are Primary Data and Secondary Data. Primary Data is data obtained directly from respondents through interviews regarding records taken at the village office. And Secondary Data is data obtained from the village office in the form that has become without changing. The secondary data types that exist in Rempak Village Government, Sabak Auh Subdistrict, Siak Regency consist of General Cash Book, Village Bank Book, Tax Support Book, Revenue Details Book, Activity Support Book, Inventory Data, Budget Revenue and Expenditure Village, Budget Realization Report Village Revenues and Expenditures and Village Ownership Reports. The results of this study indicate that the Application of Village Financial Accounting in the Government of Kampung Rempak, Sabak Auh Subdistrict, Siak Regency is not fully in accordance with General Acceptable Accounting Principles. Because the Government of Kampung Rempak, Sabak Auh Subdistrict, Siak Regency does not make a special journal that separates the cash receipts journal and the cash disbursement journal, does not post it to the ledger, does not make a trial balance, does not make adjustments to inventory and does not make a depreciation of fixed assets.

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