Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Sumber Mulya Desa Payung Sekaki Kecamatan Tambusai Utara Kabupaten Rokan Hulu

ABSTRACT This research was conducted at Village-Owned Enterprises ( BUMDes) Sumber Mulya, Umbrella Village, Sekaki, Tambusai Utara District, Rokan Hulu Regency. The purpose of this research is to find out how the application of accounting at BUMDes Sumber Mulya is based on generally accepted accounting principles. The types of data used in this study are primary and secondary data. Primary data is data obtained from interviews with BUMDes administrators regarding the history of the establishment of BUMDes, the recording system carried out in BUMDes, accounting policies applied in BUMDes and regarding BUMDes activities. Secondary data is data obtained by collecting data that has been compiled by BUMDes administrators, such as balance sheets and profit and loss accounts. In analyzing the data for this research, the writer uses descriptive method, which is the data obtained from the company and then arranged in such a way and analyzed based on relevant theories, then a conclusion can be drawn. This Village-Owned Enterprise has not yet presented a cash flow report as contained in the standard. Therefore, there is no financial information available as a basis for assessing the ability of a business entity to generate cash and cash equivalents. As well as this Village-Owned Enterprise has not provided a report on changes in equity and notes on financial statements