Analisis Penerapan Akuntansi Keuangan Pada Pemerintah Desa Sekeladi Hilir Kecamatan Tanah Putih Kabupaten Rokan Hilir

Ainun, Nur (2019) Analisis Penerapan Akuntansi Keuangan Pada Pemerintah Desa Sekeladi Hilir Kecamatan Tanah Putih Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Sekeladi Hilir Village, Tanah Putih District Rokan Hilir Regency. With regard to this research which is the object is Desa Sekeladi Hilir. The issues raised in this study is how accounting applications are carried out in Desa Sekeladi Hilir Tanah Putih District, Rokan Hilir Regency based on Accounting Principles Accepting General and why Application of Accounting is done in the Village Sekeladi Hilir was declared not in accordance with the Accepting Accounting Principles General. The purpose of this study is to determine the suitability Application of Accounting to the Village Government of Sekeladi Hilir, Tanah District Putih, Rokan Hilir Regency based on General Accepted Accounting Principles and to find out what causes the discrepancies in the Application of Accounting Sekeladi Hilir Village Government is based on General Accepted Accounting Principles. Data collected by researchers in the form of primary data and secondary data including: General Cash Book, Tax Assistant Book, Bank Book, Reports Budget Realization, APBDesa Realization Accountability Report, Report Village Property, as well as other supporting data obtained from documents, books and other relevant research results with this research. Data collection techniques in this study is by interviews, documentation and using descriptive qualitative methods. The results of this study indicate that the application of accounting is carried out by Desa Sekeladi Hilir Tanah Putih Subdistrict Rokan Hilir Regency accordingly with Permendagri No. 113 of 2014 and the Guidelines for Accounting Assistance Village Finance by the Indonesian Institute of Accountants in 2015, but not yet in line with General Accepting Accounting Principles for not making a Big Book, Balance Sheet and Adjustment Journal, especially on fixed assets owned by Desa Sekeladi Hilir. Lack of competent human resources the field of accounting is one of the causes of this discrepancy occur and further technical guidance is needed.

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