Frimaetha, Dea Richa
(2020)
Analisis Penerapan Akuntansi Pada Kantor Komisi Pemilihan Umum (KPU) Kota Pekanbaru.
Other thesis, Universitas Islam Riau.
Abstract
The Office of the Election Commission of Pekanbaru City is one of the accounting entities under the State Ministry / Institution that is obliged to hold accounting and accountability reports for the implementation of the State Revenue Budget by preparing financial reports. This study aims to determine the suitability of the application of accounting in the Analysis of Application of Accounting in the Election Commission of the City of Pekanbaru with Government Regulation Number 71 of 2010 concerning Government Accounting Standards. This research was conducted in the financial section of the Pekanbaru City Election Commission Office, the types and sources of data are primary data and secondary data, data collection techniques, namely by interviewing and documenting or photocopying financial data of the Pekanbaru City Election Commission Office. In the preparation of this study, the authors used a descriptive method by comparing practice with existing theories, then drawn a conclusion presented in the thesis. From the results of this study it was concluded that the Application of Accounting in the Office of the Election Commission of Pekanbaru City has not fully referred to Government Regulation Number 71 of 2010 concerning Government Accounting Standards. One of them does not make adjusting journals for fixed assets and current assets. So it needs to be improved so that the Application of Accounting in the Office of the Election Commission of Pekanbaru City can be implemented and evaluated in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards.
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