Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Sepahat Kecamatan Bandar Laksamana Kabupatem Bengkalis

ABSTRACT ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING IN THE GOVERNMENT OF SEPAHAT VILLAGE, KECAMATAN BANDAR LAKSAMANA BENGKALIS DISTRICT BY: RIFKY OKTAVIAN 155310875 This research was conducted at Kepenghuluan, Sepahat Village, Bandar Laksamana District, Bengkalis Regency with the aim of this study was to find out whether the implementation of financial accounting in Sepahat Village Kepenghuluan Village, Bandar Laksamana District, Bengkalis Regency was in accordance with General Beterima Accounting Principles. The data used in Kepenghuluan, Sepahat Village, Bandar Laksamana District, Bengkalis Regency. Primary data is data obtained by conducting interviews with parties with an interest in financial management, namely the head of the Kepenghuluan, the secretary of prenghulu and the treasurer of the history, vision and mission and the recording system. Meanwhile, secondary data is data obtained from government knowledge in ready-to-use forms such as organizational structures and financial reports. Data collection techniques using interview techniques and settings. The results of research conducted in Kepenghuluan, Sepahat Village, Bandar Laksamana District, Bengkalis Regency did not record the General Journal which was the main recording medium of transactions according to when the transaction occurred in the General Cash Book, and did not make adjustments to investors and did not depreciate Fixed Assets in the Kepenghuluan Wealth Report