Analisis Penerapan Akuntansi Keuangan Daerah Pada Dinas Kelautan dan Perikanan Kabupaten Kepulauan Meranti.

The purpose of this study is to determine the suitability of the implementation of regional financial accounting at the Department of Marine and Fisheries Regency of Meranti Islands. The formulation of this research problem is: "How is the appropriateness of the implementation of regional financial accounting on the Department of Marine and Fisheries of Meranti Islands Regency with Governmental Accounting Standards?" The research location is the Department of Marine and FisheriesMeranti Islands District, with data collection techniques that is the method of interview and method of documentation. Data analysis technique used is descriptive method. The results of the research indicate that: (1) The application of cash receipts and disbursements at the Department Marine and Fisheries of Kepulauan Meranti Regency has not yet separated the recording between cash receipts and disbursements, but all transactions are recorded in the General Treasury Book; (2) At the Department of Marine and Fisheries of Kepulauan Meranti Regency has not made a financial journal and budget journal in accordance with Government Regulation Number 71 Year 2010; and (3) Based on the result of the research, it can be concluded that the Department of Marine and Fisheries of Meranti Islands Regency has not applied the Government Accounting Standard completely