Analisis Penerapan Akuntansi Pada Pemerintahan Desa Bukit Raya Kecamatan Singingi Hilir Kabupaten Kuantan Singingi

This research was conducted in Bukit Raya Village, Singingi Hilir Subdistrict, Kuantan Singingi Regency. The purpose of this research was to determine whether financial management in government of Bukit Raya village is accordance with Generally Accepted Accounting Principles and used Guidelines Assistance Village Financial Accounting 2015. The data used are primary data and secondary data, for primary data such as interviews about village history and secondary data contained financial statements and organizational structure. Process financial management in Bukit Raya village not fully implemented Guidelines Assistance Village Financial Accounting, because there are some stages that are not done, that stage of classification must make general ledger and subsidiary ledger, then stage of summary is making trial balance and work sheet, and Bukit Raya Village not making adjustment to current assets and not make nominal in fixed assets this year or previouse year in Village Wealth Report