Analisis Penerapan Akuntansi Keuangan Pada Desa Setako Raya Kecamatan Peranap Kabupaten Indragiri Hulu

The purpose of this study was to determine whether the Accounting Application conducted by Setako Raya Village Peranap District, Indragiri Hulu Regency was in accordance with the Financial Accounting Assistance Guidelines for IAI-KASP Village 2015. In this study the authors found several problems, namely Setako Raya Village did not present a ledger, balance sheet lane balance and balance sheet. Furthermore, Setako Raya Village in presenting the Village Ownership Report where the fixed assets that have a useful life of more than a year are not calculated accumulated depreciation, so the value of fixed assets does not indicate the true value. In addition, in the Village Assets report the number of assets obtained in 2017 was not reported in the Village Assets Report in 2018. In this study the authors used a descriptive method by comparing practice and existing theories, data collection techniques in this study using interview techniques, documentation and observation. The results of this study indicate that the Application of Financial Accounting in Setako Raya Village, Peranap District, Indragiri Hulu Regency is not yet fully in line with the 2015 IAI-KASP Village Financial Accounting Assistance Guidelines