Analisis Penerapan Akuntansi Keuangan Pada Desa Serusa Kecamatan Bangko Kabupaten Rokan Hilir

This research was conducted in Serusa Village, Bangko District, Rokan Hilir Regency, which aims to determine whether the application of Financial Accounting in Serusa Village, Bangko District, Rokan Hilir Regency is in accordance with generally accepted accounting principles. The data used by researchers in Serusa Village, Bangko District, Rokan Hilir Regency is primary and secondary data. Where Primary Data is the first data recorded or collected directly from the financial section of Serusa Village, Bangko District, Rokan Hilir Regency. Secondary data is data obtained in the form of data documents regarding financial reports, organizational structures and documents related to village financial planning and management. Data collection techniques using interview and documentation techniques. While the data analysis technique using descriptive method. From the data analysis conducted by the above researchers, it was found a problem that the application of accounting in Serusa Village, Bangko District, Rokan Hilir Regency was not in accordance with IAI-KASP (2015) concerning Guidelines for Village Financial Accounting Assistance and Generally Accepted Accounting Principles (PABU)