Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Lubuk Siam Kecamatan Siak Hulu Kabupaten Kampar

This research was conducted in Lubuk Siam Village, Siak Hulu District, Kampar Regency. The purpose of this study is to determine the suitability of the application of financial accounting applied in the Lubuk Siam Village Government with the General Acceptable Accounting Principles. Sources of data used in this study are primary data and secondary data. Primary data was obtained through direct interviews with village treasurers at the Lubuk Siam Village Office, Siak Hulu District, Kampar Regency. Meanwhile, secondary data is in the form of General Cash Book, Activity Assistant Cash Book, Tax Assistance Cash Book, Village Bank Book, Detailed Income Budget Book, Village Income and Budget Report, Village Income and Expenditure Budget Realization Report and Lubuk Siam Village Property Report. The data collection techniques used were interviews and documentation. In this research, the data analysis technique used is descriptive method, which is a method that compares practice with existing theories. Based on the research results, it can be concluded that the implementation of village financial accounting implemented by the Lubuk Siam Village Government, Siak Hulu District, Kampar Regency is not in accordance with the General Accepted Accounting Principles