Analisis Penerapan Akuntansi Pada Pemerintahan Desa Makmur Kecamatan Pangkalan Kerinci Kabupaten Pelalawan
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Institusion
Universitas Islam Riau
Author
Rahmadani, Lidya Desy
Subject
HF5601 Accounting
Datestamp
2022-03-25 09:54:55
Abstract :
This research was conducted in Makmur Village, Pangkalan Kerinci District, Pelalawan Regency. The purpose of carrying out this research is to determine the suitability between the application of accounting in the Prosperous Village with the General Accepted Accounting Principles and using the Village Financial Accounting Assistance Guidelines 2015. Sources of data used in this study are primary data and secondary data. Primary data is data in the form of books required and information collected and obtained directly from the treasurer or financial officer of the Village of Makmur. While secondary data is complementary data, secondary data obtained such as from the Village Financial Accounting Assistance Guidelines Module (IAI-KASP) 2015 and the Village Financial System Application Module. In this research, the data analysis technique used is descriptive qualitative method, which is to compare existing data with the appropriate theory. Based on the results of the research, there are several stages that are not carried out, namely the Classification Stage which requires making a General Ledger and Auxiliary Ledger, then the Summarization Stage, which is making a Balance Sheet and Work Sheet, and Desa Makmur has not calculated depreciation of fixed assets, has not made a journal of depreciation of fixed assets use, adjustments to current assets and do not mention the nominal value of fixed assets for the current year or the previous year in the Village Property Report.
This research was conducted in Makmur Village, Pangkalan Kerinci District, Pelalawan Regency. The purpose of carrying out this research is to determine the suitability between the application of accounting in the Prosperous Village with the General Accepted Accounting Principles and using the Village Financial Accounting Assistance Guidelines 2015. Sources of data used in this study are primary data and secondary data. Primary data is data in the form of books required and information collected and obtained directly from the treasurer or financial officer of the Village of Makmur. While secondary data is complementary data, secondary data obtained such as from the Village Financial Accounting Assistance Guidelines Module (IAI-KASP) 2015 and the Village Financial System Application Module. In this research, the data analysis technique used is descriptive qualitative method, which is to compare existing data with the appropriate theory. Based on the results of the research, there are several stages that are not carried out, namely the Classification Stage which requires making a General Ledger and Auxiliary Ledger, then the Summarization Stage, which is making a Balance Sheet and Work Sheet, and Desa Makmur has not calculated depreciation of fixed assets, has not made a journal of depreciation of fixed assets use, adjustments to current assets and do not mention the nominal value of fixed assets for the current year or the previous year in the Village Property Report.
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