Analisis Penerapan Akuntansi Keuangan Desa Pada Kenagarian Piobang Kecamatan Payakumbuh Kabupaten 50 Kota Sumatera Barat

Handayan, Riri (2019) Analisis Penerapan Akuntansi Keuangan Desa Pada Kenagarian Piobang Kecamatan Payakumbuh Kabupaten 50 Kota Sumatera Barat. Other thesis, Universitas Islam Riau.

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Abstract

In this globalization era, the village government certainly received a Village Fund that was large enough to be managed. Of course the distribution of these funds must be managed and accounted for by the village apparatus properly and also on target in use. The purpose of the research carried out is whether the Application of Accounting in Piobang sub-District of Payakumbuh District of 50 Cities is in accordance with General Acceptable Accounting Principles. From the problem occurred in Piobang that in completing this study the authors sought to obtain data relating to: General Cash Book (BKU) and Village Assets Report. The next stage with the data obtained by the author can be analyzed by Descriptive method is to analyze and collect data in order to explain the conditions as well as the conditions that the authors encountered in research in the field, and compare with the theory that the authors get to be drawn conclusions to be able to solve the obstacles encountered. In the analysis of the data carried out in the constraints obtained in the study, it can be concluded that in the Application of Accounting in Piobang sub-District Payakumbuh District 50 City not yet fully in accordance with General Acceptable Accounting Principles. So in the results of this study, the author will try to provide input, solutions and also advice to the Piobang sub-District Payakumbuh District 50 City that in the future it is expected that in financial implementation will be better and also in accordance with General Acceptable Accounting Principles.

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