Analisis Penerapan Akuntansi Pada Pemerintahan Desa Rawang Air Putih Kecamatan Siak Kabupaten Siak Sri Indrapura
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Institusion
Universitas Islam Riau
Author
Putri, Selvi Elvindra
Subject
HF5601 Accounting
Datestamp
2022-02-23 07:15:07
Abstract :
This research was conducted in Rawang Air Putih Village, Siak Subdistrict, Siak Sri Indrapura Regency which aims to find out whether the application of accounting in Rawang Air Putih Village was in accordance with the Financial Accounting Assistance Guidelines for IAI-KASP Village 2015. This study used a descriptive method by comparing data obtained from the village with a variety of existing theories. Rawang Air Putih Village has compiled financial reports using the application of the village financial system (Siskeudes). The Siskeudes application uses a Microsoft Access database, this application is aimed at village government officials to facilitate village financial management from planning to reporting. The Siskeudes application was developed by the government together with the Ministry of Home Affairs and BPKP. The types and sources of data used in this study are primary data regarding the process of village financial preparation, endorsement, financial implementation, supervision and the process of ratifying village financial calculations. While the secondary data is about the history of the village of Rawang Air Putih, the main tasks and vision and mission, as well as financial reports. From the results of this study it can be concluded that the application of financial accounting in Desa Rawang Air Putih, Siak Subdistrict, Siak Regency is not fully in accordance with the 2015 IAI-KASP Village Financial Accounting Assistance Guidelines .
This research was conducted in Rawang Air Putih Village, Siak Subdistrict, Siak Sri Indrapura Regency which aims to find out whether the application of accounting in Rawang Air Putih Village was in accordance with the Financial Accounting Assistance Guidelines for IAI-KASP Village 2015. This study used a descriptive method by comparing data obtained from the village with a variety of existing theories. Rawang Air Putih Village has compiled financial reports using the application of the village financial system (Siskeudes). The Siskeudes application uses a Microsoft Access database, this application is aimed at village government officials to facilitate village financial management from planning to reporting. The Siskeudes application was developed by the government together with the Ministry of Home Affairs and BPKP. The types and sources of data used in this study are primary data regarding the process of village financial preparation, endorsement, financial implementation, supervision and the process of ratifying village financial calculations. While the secondary data is about the history of the village of Rawang Air Putih, the main tasks and vision and mission, as well as financial reports. From the results of this study it can be concluded that the application of financial accounting in Desa Rawang Air Putih, Siak Subdistrict, Siak Regency is not fully in accordance with the 2015 IAI-KASP Village Financial Accounting Assistance Guidelines .
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