Analisis Penerapan Akuntansi Keuangan Pada Pemerintah Desa Sungai Segajah Makmur Kecamatan Kubu, Kabupaten Rokan Hilir.
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Institusion
Universitas Islam Riau
Author
Trimono, Mugi
Subject
HF5601 Accounting
Datestamp
2022-04-27 10:54:34
Abstract :
This research was conducted in Rokan Hilir District Kubu Sub-District, especially in the finance department of the Sungai Segajah Makmur Village government which aims to find out whether the application of financial accounting to the Government of Sungai Segajah Makmur Village, Kubu Sub-District Rokan Hilir District has been in accordance with the General Gratitude Accounting Principles. The types of data in this study are primary data and secondary data. Primary data obtained through interviews with village finance about recordings conducted in village offices, while secondary data obtained in the form of financial report documents in 2018 and 2019, village vision and mission, village organizational structure. In this study data analysis techniques use descriptive methods. Sungai segajah Makmur Village has not done the classification stage (ledger), the stage of sincerity (balance sheet and lane balance) and the adjustment stage. Sungai segajah Makmur Village does not count the remaining inventory at the end of the period, and does not calculate depreciation and accumulated depreciation of fixed assets held. Overall, the application of financial accounting to the Government of Sungai Segajah Makmur Village, Kubu Sub-District Rokan Hilir District has not been in accordance with the general accounting principles.
This research was conducted in Rokan Hilir District Kubu Sub-District, especially in the finance department of the Sungai Segajah Makmur Village government which aims to find out whether the application of financial accounting to the Government of Sungai Segajah Makmur Village, Kubu Sub-District Rokan Hilir District has been in accordance with the General Gratitude Accounting Principles. The types of data in this study are primary data and secondary data. Primary data obtained through interviews with village finance about recordings conducted in village offices, while secondary data obtained in the form of financial report documents in 2018 and 2019, village vision and mission, village organizational structure. In this study data analysis techniques use descriptive methods. Sungai segajah Makmur Village has not done the classification stage (ledger), the stage of sincerity (balance sheet and lane balance) and the adjustment stage. Sungai segajah Makmur Village does not count the remaining inventory at the end of the period, and does not calculate depreciation and accumulated depreciation of fixed assets held. Overall, the application of financial accounting to the Government of Sungai Segajah Makmur Village, Kubu Sub-District Rokan Hilir District has not been in accordance with the general accounting principles.
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