Analisis Penerapan Akuntansi Pada Pemerintahan Desa Pematang Sikek Kecamatan Rimba Melintang Kabupaten Rokan Hilir

This research was conducted in Pematang Sikek Village, Rimba Melintang District, Rokan Hilir Regency. The purpose of this study was to determine the suitability of the accounting application in the Pemtang Sikek village government with the generally accepted accounting principles. The types of data used in this study are primary and secondary data. Primary data was obtained through direct interviews with the village treasurer regarding the basis for recording and recognition used in the village. Meanwhile, secondary data was obtained from documents related to Pematang Sikek Village, which consisted of a General-Cash Book, Village Bank Book, Tax Assistant Cash Book, Activity Assistant Cash Book, Village Income and Expenditure Budget Implementation Reports, and Wealth Reports. Belongs to the village of Pematang Sikek. The data collection techniques used by the writer were interviews and documentation. In analyzing the data, this study uses descriptive methods. Based on the results of the data analysis that has been done, it can be concluded that the application of accounting in the Pematang Sikek village government is not in accordance with the General Accepted Accounting Principles