Analisis Penerapan Akuntansi Pada Pemerintahan Desa Sungai Sialang Kecamatan Batu Hampar Kabupaten Rokan Hilir

This research was conducted in Sungai Sialang Village, Batu Hampar District, Rokan Hilir Regency. The purpose of this study was to determine whether the accounting applied by Sungai Sialang Village, Batu Hampar District, Rokan Hilir Regency was based on General Accepted Accounting Principles. The data used are primary data and secondary data Based on the research and discussion conducted, several problems were discovered, including Sungai Sialang Village not calculating Inventory value in the Village Ownership Report. In the process of applying Financial Accounting in Sungai Sialng Village it is not yet in accordance with General Acceptable Accounting Principles. Sungai Sialang Village has not made a Big Book, Balance Sheet, and has not calculated the Accumulated Depreciation in the Village Assets Report. From the results of research conducted in Sungai Sialang Village, Batu Hampar District, Rokan Hilir Regency, it can be concluded that the applied accounting is not fully in accordance with General Acceptable Accounting Principles