Analisis Penerapan Akuntansi Pada Komisi Pemilihan Umum (KPU) Bagan Siapi-api Kabupaten Rokan Hilir

The General Election Commission Office of Bagan siapi-api Rokan Hilir Regency is an accounting entity under the General Election Commission of the Republic of Indonesia which is obliged to carry out accounting and accountability reports for the implementation of the State Revenue and Expenditure Budget by compiling financial reports in the form of Budget Realization Reports, Balance Sheet and Notes on Financial statements. This study aims to determine the suitability of accounting application in the Analysis of Accounting Applications at the General Election Commission of Rokan Hilir Regency referring to Government Regulation Number 71 of 2010 concerning Government Accounting Standards. This research was conducted at the financial section of the General Election Commission Office of Chart siapi-api, Rokan Hilir Regency, the types and sources of data are primary data and secondary data, data collection techniques are interviews and documentation of financial data from the General Election Commission Office Chart siapi-api, Rokan Hilir Regency. . In preparing this research, the writer uses descriptive method by comparing the practice with the existing theory, then a conclusion is drawn which is presented in the thesis. From the results of this study it is concluded that the application of accounting at the General Election Commission of Chart siapi-api Rokan Hilir Regency has not fully referred to Government Regulation Number 71 of 2010 concerning Government Accounting Standards. One of them is not making an adjusting journal and ledger for fixed assets. So it needs to be refined so that the Accounting Implementation at the General Election Commission of the Siapi-api Chart of Rokan Hilir Regency can be implemented and evaluated in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards