Analisis Penerapan Akuntansi Keuangan Pada Desa Sintong Bakti Kecamatan Tanah Putih Kabupaten Rokan Hilir

Nurpuja, Siti (2019) Analisis Penerapan Akuntansi Keuangan Pada Desa Sintong Bakti Kecamatan Tanah Putih Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to find out whether the Accounting Application that has been applied by Pakasai Village, East PariamanSubdistrict, Pariaman City, West Sumatra is in accordance with the Financial Accounting Assistance Guidelines for IAI-KASP Village 2015. The authors found several problems in this study including the Pakasai Village not presenting ledgers, balance sheets and have not yet calculated depreciation. Furthermore, the Pakasai Village in the Village Ownership Report where the assets, especially roads, irrigation and networks have not accumulated value so that the value has not shown the true value. 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, Report on Village Ownership and Realization of 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. As for the results of research conducted by the author, it is found that Pakasai Village, East PariamanSubdistrict did not make a Ledger, Balance Sheet, Balance Sheet After Adjustment, Closing Journal, as well as not counting the Accumulation of Fixed Assets owned by the Village in the Village Assets Report.

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