Analisis Penerapan Akuntansi Keuangan Desa Pada Desa Tri Manunggal Kecamatan Tapung Kabupaten Kampar

ABSTRACT ANALYSIS OF APPLICATION OF VILLAGE FINANCIAL ACCOUNTING IN TRI MANUNGGAL VILLAGE TAPUNG SUB DISTRICT KAMPAR DISTRICT BY: NOPRI ORIZA SATIVA 165310845 This research was conducted in the Tri Manunggal Village, Tapung District, Kampar Regency. This study aims to determine the suitability of the application of accounting in the Village Government of Tri Manunggal with General Acceptance Accounting Principles. The data used in this study consisted of primary data and secondary data. Primary data in the form of interviews with the parties concerned as well as direct documentation. Secondary data in the form of written or oral data obtained in the village of Tri Manunggal, such as general cash books, bank books, activity cash books, tax books, accountability reports on the realization of the APBDes and reports on village property. The technique used by the author in collecting data is interviews and documentation in analyzing data and using descriptive methods. Based on research conducted by researchers and analyzing data, it can be concluded that the village of Tri Manunggal has not made records in accordance with General Acceptance Accounting Principles