Analisis Penerapan Akuntansi Keuangan Pada Badan Usaha Milik Desa (BUMDES) Pematang Jaya Desa Pematang Berangan Kecamatan Rambah Kabupaten Rokan Hulu

This research was conducted at Pematang Jaya Village-Owned Enterprises (BUMDes), Pematang Berangan Village, Rambah District, Rokan Hulu Regency, which aims to determine whether the accounting applied by the Pematang Jaya Village-Owned Enterprise (BUMDes) is in accordance with generally accepted accounting principles. The purpose of carrying out this research is not understanding the suitability of the accounting application carried out by village-owned enterprises (BUMDes) Pematang Jaya with generally accepted accounting principles. The data technique used in this study used interviews and descriptive methods that made comparisons between the data collected and related theories and presented in the form of research results. Based on the research that has been done and the discussion, it can be concluded that the application of accounting at village-owned enterprises (BUMDes) Pematang Jaya, Pematang Berangan Village, Rambah District, Rokan Hulu Regency is not in accordance with current accounting principles