Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintahan Desa Citra Damai Kecamatan Rangsang Kabupaten Kepulauan Meranti

Jannah, Miftahul (2019) Analisis Penerapan Akuntansi Keuangan Desa Pada Pemerintahan Desa Citra Damai Kecamatan Rangsang Kabupaten Kepulauan Meranti. Other thesis, Universitas Islam Riau.

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Abstract

Research purposes is to investigate the application of financial management in the District Peace Village image Rangsang Meranti Islands District starts from the procedures of planning, implementation, administration, reporting, and accountability. As a reference to research using Accounting Cycle guided by General Acceptable Accounting Principles. The type of data to be collected in this study are primary data and secondary data. While the source of the data in this study is derived from the records and written nature of the documents, which have been given by the leader of the District Peace Village image Rangsang Application of accounting at the District Peace Village Rangsang image Meranti Islands regency presents data in the form: APBDes, General Ledger, Cash Book Event Assistant, Assistant Tax Cash Book, Bank Book Village, LRA, and village-owned Wealth Report. Data collection techniques by means of interviews and documentation. The data analysis is using descriptive method From the data analysis done by the author on the problems encountered in the study, showed that the application of Accounting at the District Peace Village Government Citra Meranti Islands District Rangsang not in accordance with the General Acceptable Accounting Principles.

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