ABSTRACT This study aims to examine the implementation of good governance and accounting information systems on the performance of BUMDes in BUMDes in Siak Regency. The population in this study is BUMDes in Siak Regency. The sample used was 121 BUMDes in Siak Regency. Approximately 126 respondents participated in this study consisting of directors, secretaries, treasurers and heads of units. D…