Analisis Penerapan Sak Etap Pada Badan USAha Milik Desa (Bumdes) Langkitin Di Desa Langkitin

This research aims to knowing the application of the SAK ETAP in the preparation of financial statements BUMDes Langkitin in Desa Langkitin Kecamatan Rambah Samo Kabupaten Rokan Hulu. Technique analysis the data in this research use descriptive qualitative method and only to elaborate on the result of the interviews conducted when the situation. Based on result of the research indicates that the record-keeping (journal) on others transaction classification of transactions conducted with BUMDes Langkitin yet according to SAK ETAP. BUMDes Langkitin used journal memorial to trial balance and compaction to an estimate so it was not yet appropriate with SAK ETAP. BUMDes Langkitin presenting financial statement only two kinds such us balance sheet and income statement while according to SAK ETAP there are five kinds such us balance sheet, income statement, report of changes in equity, cash flow statement notes to financial statemen