Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Harapan Makmur Selatan Kecamatan Bagan Sinembah Raya Kabupaten Rokan Hilir

This research aimed to find out whether or not the financial accounting applied in the government system of Harapan Makmur Selatan village, Bagan Sinembah Raya Sub-district, Rokan Hilir Districthad been based on general accounting principles. There were some problems discovered in this research such as the absence of general journal verses, no depreciation process towards the fixed assets in village wealth report done, and no recordings on ledger and trial balance. In accordance with the problems found, the writter tried to gain the related data such as general cash book and village wealth report. Next, the data gained were then analysed by using descriptive method by gathering the data in order to explain the situation and condition found in the field. It could also be compared to the theory that the writter had. Then, a conclusion would be drawn as the solution to the problem. According to data analysis, it showed that Harapan Makmur Selatan village, Bagan Sinembah Raya Sub-district, Rokan Hilir Distric thad not run the government based on general accounting principles. Hopefully, with the results of this research, it would be very useful for the village government as inputs and consideration of thoughts for village progress in building possitive images especially for Harapan Makmur Selatan village, Bagan Sinembah Raya Subdistrict, Rokan Hilir District