Analisis Penerapan Akuntansi Keuangan Pada Desa Kualu Kecamatan Tambang Kabupaten Kampar

Fatimah, Siti (2019) Analisis Penerapan Akuntansi Keuangan Pada Desa Kualu Kecamatan Tambang Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the Application of Accounting in Kualu Village Government, Tambang District, Kampar Regency is in accordance with General Accepted Accounting Principles. Based on research by the author, the problem found is that Kualu Village Government did not make a Ledger, Balance Sheet, Balance Sheet After Adjustment, Closing Journal, as well as not counting the Fixed Assets Accumulation owned by the Village in the Village Assets Report. Based on the problem that the writer found, the writer seeks to obtain related data in the form of: General Cash Book, Village Bank Book, Tax Assistant Cash Book, Activity Assistant Cash Book, Revenue Details Assistant Book, Register for Request for Payment, Register for Receipt of Payment, Report on Wealth Village Owned and APBdesa Implementation Report. This study uses a descriptive method that is by using a comparison between theories that support the discussion with the data that the author obtained from the Village. The results of the comparison are taken as a conclusion to prove the truth of the research hypothesis. As well as using the validity test technique by conducting an appeal to find a match between the criteria that exist in the instrument with the facts in the field by using data source triangulation techniques. Triangulation of data sources is to find out how the validity of certain information through methods and sources of data acquisition. The results of research conducted by the author is found that Kualu Village, Tambang District, Kampar Regency did not make a Ledger, Balance Sheet, Balance Sheet After Adjustment, Closing Journal, and did not calculate the Accumulation of Fixed Assets owned by the Village in the Village Assets Report.

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