Analisis Penerapan Akuntansi Keuangan Pada Desa Kulim Jaya Kecamatan Lubuk Batu Jaya, Kabupaten Indragiri Hulu

ABSTRACT The purpose of this research is to find out whether the accounting process carried out in Kulim Jaya Village Government, Lubuk Batu Jaya District, Indragiri Hulu Regency is in accordance with the Indonesian Accountants Association, the Public Sector Compatement and how its financial management. In the results of the research made by the author, it was found that problems occurred in the Kulim Jaya Village Government, Lubuk Batu Jaya District, Indragiri Hulu Regency, where the supplies in Kulim Jaya Village did not calculate the value of the remaining supplies at the end of the period, then the Kulim Jaya Village Government did not add the total. The value of fixed assets in the 2018 Village Property Wealth Report into the total fixed assets of the Village Owned Wealth Report 2019. The results of research on the application of financial accounting for the Kulim Jaya Village Government, Lubuk Batu Jaya District, Indragiri Hulu Regency, showed that the Kulim Jaya Village Government is not fully in accordance with the General Accepted Accounting Principles