Analisis Penerapan Akuntansi Ana Desa Pada Desa Sialang Pasung Kecamatan Rangsng Barat Kabupaten Kepulauan Meranti (Studi Kasus Pada Desa Sialang Pasung Kecamatan Rangsang Barat Kebupaten Kepulauan Meranti)

Atmaroyanti, Rina (2019) Analisis Penerapan Akuntansi Ana Desa Pada Desa Sialang Pasung Kecamatan Rangsng Barat Kabupaten Kepulauan Meranti (Studi Kasus Pada Desa Sialang Pasung Kecamatan Rangsang Barat Kebupaten Kepulauan Meranti). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to find out the application of village fund accounting and how financial management is in accordance with the General Accepted Accounting Principles or not. The techniques used by researchers in collecting data are interview techniques and documentary techniques. The process of recording in the financial statements carried out by Sialang Pasung Village, West Rangsang District, Meranti Islands Regency in 2017 has basically been carried out, but it is still not fully running well and still not in accordance with General Acceptable Accounting Principles. Sialang Pasung Village, West Rangsang Subdistrict, Meranti Islands Regency, in recording the General Cash Cash Book (BKU) does not separate cash receipts and disbursements. Sialang Pasung Village, West Rise Subdistrict, Meranti Islands Regency also did not make a Big Book, Balance Sheet. and does not count the Adjusting Journal, Depreciation in Fixed Assets and Consumables (Inventory) The results of this study indicate that the Village Fund Accounting forerunner in Sialang Pasung Village, West Rangsang District, Meranti Islands Regency is not yet fully in accordance with General Acceptable Accounting Principles.

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