Analisis Penerapan Akutansi Pada Badan Usaha Milik Desa (BUMDES) Sepakat Sejahtera Desa Simpang Kota Medan Kecamatan Kelayang Kabupaten Indragiri Hulu

This research was conducted at the village Owned Enterprises (BUMDes) Sepakat Sejahtera, Simpang Kota Medan Kelayang District Indragiri Hulu, this research aims to find out of BUMDes Sepakat Sejahtera Desa Simpang Kota Medan is in accordance with the generally accepted accounting principles. The types of data taken at the Sepakat Sejahtera Village Owned Enterprises (BUMDes) is primer data and techniques carried out by interview, observation and documentation. After completing the required data, the writer analyzes the descriptive method by examining and comparing the data has been collected with related thoeries and presented in the form of the research.. Based on the results of research that has been done that the accounting process in BUMDes Sepakat Sejahtera is not ccomplete. BUMDes Sepakat Sejahtera does not make journals, ledgers, adjusting journals, cash flow statements, statements. From the discussion and results that have been carried out by the author that three are problems in it, it can be concluded that BUMDes Sepakat Sejahtera simpang Kota Medan City is not in accordance with generally accepted accounting priniples