Analisis Penerapan Akuntansi Keuangan Desa (studi Kasus Pada Kantor Desa Air Putih Kecamatan Lubuk Batu Jaya)

The purpose of this research is to find out the application of village financial accounting in the Air Putih Village of Lubuk Batu District Jaya Indragiri Hulu Regency Is in accordance with IAI-KASP Guidelines Village Financial Accounting Assistance in 2015 The types of data collected in this study can be classified in 2 parts namely primary data and secondary data. Primary data is data collected from research objects related to application Village financial accounting is data about the Air Putih Village financial statements. Whereas secondary data is data that the author obtained in the form of finished ones consists of data on the general history of the Air Putih Village, the Village's organizational structure Air Putih, the vision and mission of the development of Air Putih Village, Air Desa financial statements Putih consisting of Village Assets Report, Realization Report Revenue and Expenditures Budget (APBDesa), Detailed Support Book Income, Village Asset Inventory Book, Tax Assistant Cash Book, Bank Book Village, and General Cash Book. To obtain the necessary data done by interview or direct interviews with related employees and management with this research. Documentation is collecting data contained in Desa Air Putih regarding the application of Village Financial Accounting using descriptive method, where the data the authors obtained in this study will be processed and compiled as well as comparing with relevant theories and support and can solve problems, so on from the analysis These conclusions and suggestions can be drawn. From the analysis that has been stated, it can be concluded that The application of village financial accounting in the Air Putih Village is not yet in line with IAI-KASP 2015 Village Financial Accounting Assistance Guidelines