Analisis Penerapan Akuntansi Keuangan Pada Kepenghuluan Bagan Sinembah Barat Kecamatan Bagan Sinembah Raya Kabupaten Rokan Hilir

This research was conducted in Kepenghuluan Bagansinembah Barat, Bagan Sinembah Raya District, Rokan Hilir Regency. The researcher intends to determine the suitability of the accounting application in the West Papua Islands with the General Accepted Accounting Principles. Types of data used in this study are primary data and secondary data. Primary data is data obtained directly through interviews regarding the recording process carried out in Kepenghuluan Bagansinembah Barat. Secondary data is data obtained through several documents related to the West Bagansinembah Kepenghuluan. Data analysis techniques use descriptive by comparing the existing practice and theory. Based on the results of the data analysis carried out, it was concluded that the application of financial accounting in the West Java Islands was not fully in accordance with the General Acceptable Accounting Principles