ANALYSIS OF THE ROLE OF ACCOUNTING IN VILLAGE OWNED BUSINESS ENTITIES ( BUMDES) (Case Study In BUMDes Rawa Bento In Jernih Jaya Village, Gunung Tujuh Distric, Kerinci Regency)

Abstract

BUMDes estabilished to strengthen the village’s original income, reduce unemployment, while increasing business opportunities. And also as driving force for the village economi which is carried out either thourh the integration of UPKu and the village economich institution (VEI) or other axisting consolidation, thourh developing exsisting Village Economich Institutations and sreating news bussines. The establishment of BUMDes is also intended to facilitate encouraging, protecting of activites that develop according to the costums and culture of the local community. Currently the Rawa Bento BUMDes finalcial recording system does not use the role of accounting, because every transaction that exists in online written in the general ladger, while thre is also needed to be able to provide training on accounting for BUMDes and government, so that BUMDes can make financial reports that are generally accepted and in accordance with the basis of accounting so that the results of finalcial reports are more accutate.