Analisis Penerapan Akuntansi Pada Pemerintahan Desa Bolak Raya Kecamatan Mandah Kabupaten Indragiri Hilir

This research was conducted in Bolak Raya Village, Mandah District, Indragiri Hilir Regency. The purpose of this study was to find out how the suitability of the application of accounting in the government of Bolak Raya Village, Mandah District, Indragiri Hilir Regency with Village Financial Accounting Assistance Guidelines. In conducting this research, the author uses a qualitative method where this research is descriptive in nature supported by relevant theories. In collecting data, the technique used by the researcher is interview technique and documentation technique. The results of the study found problems that occurred in the Bolak Raya village government, where for the supply in the Bolak Raya village it did not calculate the value of the remaining inventory at the end of the period, then the Bolak Raya village government did not add the total value of fixed assets to the 2019 village wealth report into the total Asset report assets belonging to the village in 2020. The results of this study indicate that the application of financial accounting in Bolak Raya Village, Mandah District, Indragiri Hilir Regency has not fully complied with the Village Financial Accounting Assistance Guidelines