Analisis Penerapan Akuntansi Keuangan Pada Desa Tambak Kecamatan Langgam Kabupaten Pelalawan
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Institusion
Universitas Islam Riau
Author
Amir, Ade Irmawati
Subject
HF5601 Accounting
Datestamp
2022-04-06 07:18:37
Abstract :
The goal of this study is to find out the appropriateness of accounting application in Tambak village, Langgam District, Pelalawan District, and General Accepted Accounting Principles. Types and sources of data which the author used for this study were primary data and secondary data, which in the research the author got information by conducting oral interviews, and the other hand, author would also got village report data received through hard copy in the form of Budget Books, General Cash Books, Books cash for Tax Assistance, Village Bank Book, Cash for Activity Assistant, Village Inventory List, Village Assets Report, Report on Realization of Village Budget Implementation. Basicall,,Tambak village Subdistrict Langgam had made a village financial report, but there were still some shortcomings, namely, the Village had not made a ledger, balance sheet, and lane balance sheet. Tambak village also has not yet calculated the adjustments to the balance of fixed assets and inventories, and Tambak village didn't not yet presented the value of the assets of the previous year in the village wealth report. According on the results of this study can be shown that the application of accounting in the Village Tambak District Langgam Pelalawan Regency could be declared not fully in accordance with the general acceptable accounting principles.
The goal of this study is to find out the appropriateness of accounting application in Tambak village, Langgam District, Pelalawan District, and General Accepted Accounting Principles. Types and sources of data which the author used for this study were primary data and secondary data, which in the research the author got information by conducting oral interviews, and the other hand, author would also got village report data received through hard copy in the form of Budget Books, General Cash Books, Books cash for Tax Assistance, Village Bank Book, Cash for Activity Assistant, Village Inventory List, Village Assets Report, Report on Realization of Village Budget Implementation. Basicall,,Tambak village Subdistrict Langgam had made a village financial report, but there were still some shortcomings, namely, the Village had not made a ledger, balance sheet, and lane balance sheet. Tambak village also has not yet calculated the adjustments to the balance of fixed assets and inventories, and Tambak village didn't not yet presented the value of the assets of the previous year in the village wealth report. According on the results of this study can be shown that the application of accounting in the Village Tambak District Langgam Pelalawan Regency could be declared not fully in accordance with the general acceptable accounting principles.
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