Analisis Penerapan Akuntansi Keuangan Desa Pada Desa Tekulai Hulu Kecamatan Tanah Merah Kabupaten Indragiri Hilir

This research was conducted in Tekulai Hulu Village, Tanah Merah District, Indragiri Hilir Regency. The purpose of this study was to determine whether the accounting implementation in Tekulai Hulu Village, Tanah Merah District, Indragiri Hilir Regency was in accordance with generally accepted accounting principles. The data collected are primary and secondary data, while the data collection techniques used in this paper are direct interviews and documentation. Based on the research and discussion, the authors found several problems raised by the authors, namely first, Tekulai Hulu Village did not make a Ledger and Balance Sheet, did not calculate the inventory balance in the APBDesa Realization Report where in Village Property the value of the inventory was not presented, did not present the value. fixed assets. After conducting the research it can be concluded that the implementation of accounting in Tekulai Hulu Village, Tanah Merah District, Indragiri Hilir Regency is not in accordance with generally accepted accounting principles