Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Maini Darul Aman Kecamatan Tebing Tinggi Kabupaten Kepulauan Meranti

This study aims to determine the suitability of the implementation of financial accounting in Maini Darul Aman Village, Tebing Tinggi District, Meranti Islands Regency in accordance with Generally Accepted Accounting Principles. This research was conducted using primary data sources and secondary data, Primary data was obtained through direct interviews with the village secretary and treasurer at the Maini Darul Aman Village Office, Tebing Tinggi District, Meranti Islands Regency. While secondary data is supporting data that is processed and compiled as additional information in the form of General Cash Book, Activity Supporting Cash Book, Tax Assistant Cash Book, Village Bank Book, Income Budget Detail Book, Village Income and Budget Report, Realization Report of Revenue and Expenditure Budget Executor Village and Wealth Report of Lubuk Siam Village. Data collection techniques used are interviews and documentation. In this study, the data analysis technique used is descriptive method, which is a method that compares practice with existing theory. Based on the results of the study, it can be concluded that the implementation of village financial accounting applied by the Maini Darul Aman Village Government, Tebing Tinggi District, Meranti Islands Regency is not in accordance with Generally Accepted Accounting Principles