Financial Management and Accounting System of BUMDesa in an Orderly Manner

Abstract

BUMDesa is an economic unit sector that is envisioned by the Ministry of Villages of Indonesia in the context of accelerating the economy starting from the lowest level, namely the village level. The presence of BUMDesa will support economic problems directly if the handling of BUMDesa is managed by competent people. One of the factors in the performance of BUMDesa is the financial management owned by BUMDesa managers. Understanding financial literacy, financial reporting procedures and how to manage finances needs to be owned by BUMDes managers must be an important commitment. The number of registered BUMDesa units is increasing, but in reality, in the field, it has not been accompanied by the number of economic contributions and even the existing BUMDes are only limited to the list of BUMDesa names. BUMDesa operations have not been running as they should, so it is necessary to conduct more in-depth research related to the BUMDesa financial management system and accountability or accounting orders carried out by BUMDesa. The purpose of this research is to dig deeper into the financial management of BUMDes that has been implemented in general to then be able to offer solutions to improve management for the achievement of the goals of establishing BUMDesa. This research is planned to be carried out on several BUMDes in the Modo sub-district area of Indonesia with a qualitative descriptive method using primary data in the form of interviews and secondary data in the form of checking BUMDesa financial documents. The basic theory in this study is stakeholder theory Where there will be accountability for participation funds from villages for BUMDesa. This research is important because there have not been many previous researchers who have reviewed research on BUMDesa and then implemented the results of their research in the form of community service research to improve financial governance and support the Village SDGs.