IMPLEMENTASI PENERAPAN PSAP NOMOR O2 TENTANG LAPORAN REALISASI ANGGARAN DANA DESA PADA DESA RANTAU PANJANG KECAMATAN SIMPANG HILIR KABUPATEN KAYONG UTARA (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2020)