Analisis Penerapan Akuntansi Keuangan Pada Desa Suka Maju Kecamatan Rambah Kabupaten Rokan Hulu

The purpose of this study was to determine the application of financial management in Suka Maju Village, Rambah District, Rokan Hulu Regency, which began with the planning, implementation, administration, reporting and accountability procedures. In conducting this research, what is used as a guideline is General Acceptance Accounting Principles. The types of data collected for the purpose of this study are Primary Data and Secondary Data. Whereas the source of the data for this research was written documents which had been provided by the village of Suka Maju Village, Rambah District, Rokan Hulu Regency. Accounting records for Suka Maju Village, Rambah Subdistrict, Rokan Hulu Regency presents the Realization of the Village Revenue and Expenditure Budget Report and Village Ownership Reports, which are supplemented with supporting books such as General Cash Book, Village Bank Book, Tax Assistant Book and Village Inventory Book. The data collection technique was carried out through interviews and direct documentation with the Suka Maju Village Officials in Rambah District, Rokan Hulu Regency. Then the data were analyzed using descriptive methods. The results of this study indicate that the application of accounting carried out by the Government of Suka Maju Village, Rambah District, Rokan Hulu Regency is not in accordance with the 2015 IAI-KASP Village Financial Accounting Assistance Guidelines