Analisis Pengelolaan Dan Akuntabilitas Laporan Keuangan Badan Usaha Milik Desa Widya Artha Wiguna Desa Penuktukan, Kecamatan Tejakula Buleleng

Abstract

This quantitative descriptive reseach aims to analyze the management and accountability of financial statements at the Badan Usaha Milik Desa (BUMDes) Widya Artha Wiguna Desa Penuktukan Kecamatan Tejakula, Kabupaten Buleleng, Provinsi Bali. The research data were collected using an interview technique with a sample using a purposive sampling technique. Research informants are the leader of the BUMDes, treasurer, secretary, village leader as advisor, supervisor, and community users of the BUMDes business unit. Based on the results of interviews based on management indicators, the procedures for establishing, managing and dissolving BUMDes Widya Artha Wiguna are currently in accordance with Permendesa No. 4 years 2015. Meanwhile, for the accountability of financial reports, the BUMDes management has made financial reports that have been reported both vertically (internally) and horizontally (externally) have also been carried out, but have not yet been disseminated to the general public in the form of uploads on the village website.

Keywords : management, accountability, finance, BUMDes