Analisis Penerapan Akuntansi Keuangan Pada Badan Usaha Milik Desa (BUMDes) Harapan Barokah Di Desa Pekantua Kecamatan Kempas Kabupaten Indragiri Hilir

The purpose of this research is to find out whether BUMDes Harapan Barokah has applied generally accepted accounting principles. As for the problems at BUMDes Harapan Barokah this does not separate current assets from fixed assets and also does not separate current debt from long-term debt, BUMDes does not record receivables write-offs in the statement of financial position, in the accounts receivable development report there are still many members who have not paid off their debt bumdes which causes the amount of receivables to be too large. Based on the problems described, this BUMDes has not applied generally accepted accounting principles. This research was conducted in the BUMDes office, to be precise, next to the Pekantua village office. The types of data that I use as a guideline for conducting this thesis research are primary data and secondary data. The data collection technique is done by collecting data using interview techniques and documentation techniques. From the results of the research that has been made the conclusion that can be drawn from this thesis research is that Village-Owned Enterprises (BUMDes) Harapan Barokah in Pekantua, Kempas District, Indragiri Hilir Regency, has not fully applied generally accepted accounting principles