Abstract :
This study aims to compare the financial performance of BUMDes Makmur Jaya and Primadona the type of researceh used is a quqntitqtive researceh type because the data collected from the financial statements of each BUMDes in 2016-2020. The analytical methoud used is descriptive method approach and difference test (Wilcoxon Test). The object of this research are BUMDes Makmur Jaya and Primadona at Kecamatan Tandun Kabupaten Rokan Hulu. Data collection techniques in this study were interviews, observation, and documentation. The results of this study indicate that there were a significant differences on financial performance, where the financial performance of BUMDes Primadona is better than BUMDes Makmur Jaya.