Analisis Penerapan Akuntansi Pada Desa Danau Rambaikecamatan Batang Gansal Kabupaten Indragiri Hulu
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Institusion
Universitas Islam Riau
Author
Astuti, Yeli
Subject
HF5601 Accounting
Datestamp
2022-05-13 10:01:58
Abstract :
This research was conducted in the village of Danau Rambai Batang Gansal District Indragiri Hulu Regency.This study aims to determine whether the application of village accounting in the village of Danau Rambai Batang Gansal District Indragiri Hulu Regency is in accordance with generally accepted accounting. This study used descriptive qualitative method. The types of data used are primary and secondary. Data collection was used with documentation and interview techniques. The analytical technique used is descriptive method, namely the method of analysis and comparison with various types of theories related to the discussion of research which then draws a conclusion. The result of research conducted by the author indicate that the village of Danau Rambai Batang Gansal District Indragiri Hulu Regency does not depreciate fixed assets,does not make adjustments toinventories, and in the village?s wealth report does not calculate accumulated depreciation and does not present the value of fixed assets obtained. In the previoud year to the current year, so that the application of accounting in the village of Danau Rambai Batang Gansal District Indragiri Hulu Regency is not in accordance with generally accepted accounting principles.
This research was conducted in the village of Danau Rambai Batang Gansal District Indragiri Hulu Regency.This study aims to determine whether the application of village accounting in the village of Danau Rambai Batang Gansal District Indragiri Hulu Regency is in accordance with generally accepted accounting. This study used descriptive qualitative method. The types of data used are primary and secondary. Data collection was used with documentation and interview techniques. The analytical technique used is descriptive method, namely the method of analysis and comparison with various types of theories related to the discussion of research which then draws a conclusion. The result of research conducted by the author indicate that the village of Danau Rambai Batang Gansal District Indragiri Hulu Regency does not depreciate fixed assets,does not make adjustments toinventories, and in the village?s wealth report does not calculate accumulated depreciation and does not present the value of fixed assets obtained. In the previoud year to the current year, so that the application of accounting in the village of Danau Rambai Batang Gansal District Indragiri Hulu Regency is not in accordance with generally accepted accounting principles.
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