Analisis Penerapan Akuntansi Pada Desa Pakning Asal Kecamatan Bukit Batu Kabupaten Bengkalis

This research was conducted in Pakning Village from Bukit Batu Subdistrict, Bengkalis Regency. This study intends to find out if the accounting that has been applied Pakning village from Bukit Batu Subdistrict Bengkalis is guided by thee Principles of Accounting Grateful General. The data used by the author in Pakning Village, Bukit Batu Subdistrict, Bengkalis Regency is Primary data and Secondary data. Primary data is data obtained through interviews to interested parties in government financial management such as village heads and village treasurers. While secondary data is data obtained from the government in the form of finished documents such as Village Financial Statements. Data Collection Techniques using interview and documentation techniques. Then the data obtained is analyzed using Descriptive Method. The results of research that has been conducted in the government of Pakning Asal Village has found some problems such as, Pakning Asal Village does not calculate the value of supplies, Pakning Asal Village does not calculate depreciation in the Village Wealth Report. From the results of research conducted in Pakning Village From Bukit Batu Subdistrict, Bengkalis, it can be concluded that the accounting applied has not been in accordance with the General Grateful Accounting Principles