Aldini, Mesra (2023) Analisis Penerapan Akuntansi Pada Pemerintah Kecamatan Payung Sekaki Kota Pekanbaru (studi Kasus Kantor Camat Payung Sekaki). Other thesis, Universitas Islam Riau.

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Abstract

The resesearch aims to look at the application of accounting in the Payung Sekaki District Government of Pekanbaru City (study case at the Payung Sekaki Subdistrict Office) in the accordance with Government Accounting Standards. The research investigates is primary and secondary data. Data collection tehniques with interviews, documentation, and observation. Data analysis uses descriptive analysis by comparing it is suitability with theory after that make a conclusion. The results of this study are Payung Sekaki Subdistrict Office has not fully implemented the existing Government Accounting Standards as the Office of Payung Sekaki Subdistrict does not separate cash disbursement journals and cash receiptsl journals they direct transactions are the record in the general cash book and does not separate financial journal and budgeting journal. Depreciation value of fixed assets has not been presented in accordance with the fair value.

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