Analisis Penerapan Akuntansi Keuangan Pada Desa Sukadamai Kecamatan Ujung Batu Kabupaten Rokan Hulu

Rasyid, Lian Safitri (2019) Analisis Penerapan Akuntansi Keuangan Pada Desa Sukadamai Kecamatan Ujung Batu Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The studies have done in the Village Sukadamai District of Ujung Batu regency of Rokan Hulu . The study is intended to determine the suitability of calibration pan accounting at the Village Sukadamai with the Association of Accounting Indonesia Guidelines for the Assistance Accounting Finance Kompertemen Accounting Sector Public (IAI-KASP : 2015 ). The data used in this study are composed of primary data and secondary data . Primary data is data obtained directly from the results wawancar a by Treasurer Village Sukadamai about the process of recording y ang conducted by the Village Sukadamai . While the data secondary is data that is obtained in the form of caption information as APBDesa , Books Cash Works , Books Cash Assistant Tax , Book Bank village , Book Helper Event , Book Inventory , Reports Accountability Realization exercising their Budget Revenue and Expenditure Village ( APBDesa ) and Reports Wealth Owned The village . Data collection techniques, namely interviews and documentation . The data analysis technique uses descriptive . Based on the results of data analysis conducted , it can be concluded that the application of village financial accounting in Sukadamai is not in accordance with the Indonesian Accounting Association Guidelines for Financial Accounting Assistance for the Public Sector Accounting Compartment (IAI-KASP: 2015).

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