ANALISIS PELAKSANAAN PENYUSUNAN LAPORAN KEUANGAN BADAN USAHA MILIK DESA PADA KABUPATEN BELITUNG TIMUR

siswanto siswanto, Iskandar Iskandar, kodirin kodirin

Abstract


This research aims to determine the process of preparing financial reports for Village-Owned Enterprises in Belitung Timur Regency. This research was conducted on 5 village-owned enterprises in Belitung Timur Regency. The research method is qualitative with a case study approach related to the process of preparing financial reports carried out by village-owned enterprises in 2022 and 2023 as well as looking at sample data from other village-owned enterprises financial reports. The research results show that village-owned enterprises financial reports in Belitung Timur Regency have generally not been prepared in accordance with applicable standards. In 2023, Belitung Timur Regency village-owned enterprises will have prepared financial reports using an application, but there are still several errors that occur, this is because the education process for village-owned enterprises managers is still ongoing. This research offers several solutions that can be implemented, including the regional government issuing regulations requiring village-owned enterprisesto prepare financial reports according to standards, and holding training for village-owned enterprises managers.


Keywords


Accounting, Village-Owned Enterprises, Financial Reporting

Full Text:

PDF

References


Ahmadi. (2023). KPK RI observasi desa antikorupsi di Kabupaten Belitung Timur. Antara Babel.

Anisykurlillah, I., Mahmud, A., Latifah, L., Susilowati, N., & Saputra, A. M. (2022). Penguatan Manajerial Pengurus BUMDes Asung Daya Dalam Penentuan Penyusutan Aset Tetap (Vol. 3, Issue 4). https://madaniya.pustaka.my.id/journals/contents/article/view/301

Creswell, J. P. (2015). Research Design. Pendekatan Kualitatif, Kuantitatif, dan Mixed. Edisi Ketiga (3rd ed.). Pustaka Pelajar, Yogyakarta.

Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah, (2018).

Kieso, Donald.E, Jerry J. Weygandt, & Terry D. Warfield. (2014). Intermediate Accounting (2nd ed.). John Willey & Sons.

Krismonni, Y., Sulaiman, A., & Saputra, P. P. (2022). Analisis Unit Usaha Waterboom Badan Usaha Milik Desa Di Desa Mekar Jaya Kabupaten Belitung Timur. Jurnal Penelitian Dan Pengabdian Kepada Masyarakat (JPPM), 3(1), 49. https://doi.org/10.24198/jppm.v3i1.34573

Martani, Veronica, Wardhani, Farahmita, & Tanujaya. (2019). Akuntansi Keuangan Menengah Berbasis PSAK Edisi 2 Buku 1 (2nd ed.). Salemba Empat.

Mesta, E. S., & Rachmat, R. Al. (2021). Penilaian Persediaan Barang Dagang Berdasarkan SAK EMKM pada BUMDES Karya Maju Kecamatan Keluang Kabupaten Musi Banyuasin. Jurnal Bisnis, Manajemen, Dan Ekonomi, 1(3), 1–11. https://doi.org/10.47747/jbme.v1i3.110

Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menengah, Pub. L. No. 20 (2008).

Republik Indonesia. (2014). UU No 6 Tahun 2014 tentang Desa.

Peraturan Pemerintah Nomor 11 Tahun 2021 tentang Badan Usaha Milik Desa, (2021).

Rosa Ratna Sri Anggraeni, M., & Jaya Yogyakarta, A. (2016). Peranan Badan Usaha Milik Desa (Bumdes) Pada Kesejahteraan Masyarakat Pedesaan Studi Pada Bumdes Di Gunung Kidul, Yogyakarta. MODUS, 28(2), 155–167.

Rosari, R., Cakranegara, P. A., Pratiwi, R., Kamal, I., & Sari, C. I. (2022). Strategi Manajemen Sumber Daya Manusia dalam Pengelolaan Keuangan BUMDES di Era Digitalisasi. Owner, 6(3), 2921–2930. https://doi.org/10.33395/owner.v6i3.870

Saputra, A. N., Anggraeni, F. A., Restuti, M. D., Kristen, U., & Wacana, S. (2023). Akuntabilitas Pengelolaan Laporan Keuangan Di Bumdes Maskumambang. 1(2), 223–231. https://e-journal.naureendigition.com/index.php/pmb

Yasni, R., Nugroho, A., & Sumantri, J. (2023). Kolaborasi Mewujudkan Pencatatan Akuntansi BUMDESA Belitung Timur Yang Lebih Baik. SULUH: Jurnal Abdimas, 4(2), 168–181. https://doi.org/10.35814/suluh.v4i2.4141




DOI: https://doi.org/10.32502/jab.v8i2.7116

Refbacks

  • There are currently no refbacks.


Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palembang

Jl. Jenderal A. Yani 13 Ulu, Seberang Ulu II, Palembang (30263), Indonesia.

Indexed by :