Analisis Penerapan Akuntansi Pemerintahan Desa Pada Desa Tasik Juang Kecamatan Lubuk Batu Jaya Kabupaten Indragiri Hulu
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Institusion
Universitas Islam Riau
Author
Sari, Weni Novita
Subject
HF5601 Accounting
Datestamp
2022-02-24 04:45:37
Abstract :
The research in Tasik Juang Village, Lubuk Batu Jaya Subdistrict, Indragiri Hulu Regency aims to find out whether the Implementation of Village Government Accounting is in accordance with the Indonesian Accountants Association of Public Sector Accountants (IAI-KASP). The data used by researchers are based on primary data that is data obtained from interviews with the Village Treasurer and other Village Officials. In addition, researchers also obtained data that has been compiled in the form of the history of the founding of Tasik Juang Village, Organizational Structure, General Cash Book, Tax Book, Bank Book, Budget Realization Report, and Report on the Assets of Tasik Juang Village. Then the data is analyzed using a descriptive method by grouping the data and compiling it to be compared with various relevant theories. Then describe and explain in sentence form. Based on the data obtained by researchers and from the analysis conducted by researchers, it can be concluded that the Application of Accounting for the Government of Tasik Juang Village, Lubuk Batu Jaya District, Indragiri Hulu Regency is not fully in accordance with the Indonesian Institute of Accountants Public Accountant Compartment (IAI-KASP).
The research in Tasik Juang Village, Lubuk Batu Jaya Subdistrict, Indragiri Hulu Regency aims to find out whether the Implementation of Village Government Accounting is in accordance with the Indonesian Accountants Association of Public Sector Accountants (IAI-KASP). The data used by researchers are based on primary data that is data obtained from interviews with the Village Treasurer and other Village Officials. In addition, researchers also obtained data that has been compiled in the form of the history of the founding of Tasik Juang Village, Organizational Structure, General Cash Book, Tax Book, Bank Book, Budget Realization Report, and Report on the Assets of Tasik Juang Village. Then the data is analyzed using a descriptive method by grouping the data and compiling it to be compared with various relevant theories. Then describe and explain in sentence form. Based on the data obtained by researchers and from the analysis conducted by researchers, it can be concluded that the Application of Accounting for the Government of Tasik Juang Village, Lubuk Batu Jaya District, Indragiri Hulu Regency is not fully in accordance with the Indonesian Institute of Accountants Public Accountant Compartment (IAI-KASP).
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