Efektivitas Pengelolaan Keuangan dan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Dengan Pendekatan Goal Model

Nurhazana Nurhazana(1*), Endang Sri Wahyuni(2)

(1) Politeknik Negeri Bengkalis
(2) Politeknik Negeri Bengkalis
(*) Corresponding Author

Sari


One form of economic strengthening in the village development with the formation of  village-owned business entity (BUMDesa) by utilizing local resources in an effort to improve the welfare of rural communities. Village financial management patterns are different from BUMDesa management, but the two cannot be separated in terms of accountability for the participation of funds. Starting from this BUMDesa in carrying out its business unit activities, BUMDesa funding sources come from the community, loans / grants from the Government both local and central government. Relating to BUMDesa's business activities which are inseparable from various risks. This research is a literature study that aims to see practically how the effectiveness of BUMDesa's financial management and accounting with the goal model approach. Indicators of the effectiveness of BUMDesa with the goal model approach will be seen in meeting the objectives of BUMDes in the form of achieving the final results of the Business Entity and not seen from the way or process the business entity is moving. This does not deny that good financial management must start from the process of planning, implementing, administering , reporting, financial accountability. The important thing in Accounting is the process of recording and reporting on the use of funds collected to be held accountable to the village community.

Article metrics

Abstract views : 60 | views : 5

Teks Lengkap:

PDF

Referensi


Referensi:

Amirullah, M. A., Ulum, I. & Prasetyo, A. (2016). Analysis of Financial Management Based on Minister Home Affairs Regulation 113 of 2014 (Case study in Brumbungan Kidul Village, Maron Sub-district, Probolinggo Regency). Proceedings of Internastional Conference on Accounting and Finance, Universitas

Muhammadiyah Yogyakarta.

Azhari. (2019). Model Pemberdayaan Bumdes Dan Solusi Pembangunan Ekonomi Desa: Suatu Kajian Literatur. Jurnal J-Iscan Vol.1 No. 2 Juli-Desember.

Cameron dan Whetten. (1996). Organizational Effectiviness and Quality: The Second Generation1, Higher Education: Handbook of Theory and Research, 11.

Carls S. Warren; James M. Reever; Jonathan E. Duchac; Novrys Suhardianto; Devi S. Kalanjati; Amir Abadi Jusuf; Chaerul D; Djakman. (2015) Accounting-Indonesia Adaptation, 25th Edition. Salemba Empat. Jakarta.

Jones, R., & Pendlebury, M. (2015). Public Sector Accounting. Pearson Education.

Keputusan Menteri Desa dan PDTT Republik Indonesia Nomor 4 Tahun 2015 tentang Pendirian, Pengurusan dan Pengelolaan, dan Pembubaran Badan Usaha Milik Desa (BUMDesa).

Mardiasmo. (2010). Akuntansi Sektor Publik. Yogyakarta: Penerbit ANDI.

Pemerintah Propinsi Riau. (2018). Petunjuk Teknis Pengelolaan Badan Usaha Milik Desa. Dinas Pemberdayaan Masyarakat dan Desa. Pekanbaru.

Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 Tentang pengelolaan keuangan desa

Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Tentang pengelolaan keuangan desa

Peraturan Menteri Desa, Pembangunan Daerah Tertinggal dan Transmigrasi RI Nomor 4 Tahun 2015 tentang Pendirian, Pengurusan, dan Pengelolaan, dan pembubaran Badan Usaha Milik Desa.

Peraturan Menteri Desa, Pembangunan Daerah Tertinggal dan Transmigrasi RI Nomor 19 Tahun 2017 tentang Penetapan Prioritas Dana Desa.

Sumpeno, Wahjudin. 2011. Perencanaan Desa Terpadu. Edisi Kedua. Read.

Susilawati, Desi; Parwoto; Wulaningrum PW; Wijayanto, Tri.

(2020). Journal of Applied Accounting and Taxation, Vol. 5, No. 1, March, 57-69.

Taufik, Taufeni. (2009). Pengelolaan Keuangan Desa Dalam Sistem Keuangan Negara Republik Indonesia. Jurnal Ekonomi Universitas Riau.

Undang-undang Nomor 17 Tahun 2003 Tentang Keuangan Negara

Undang-undang Nomor 6 Tahun 2014 Tentang Desa

Belum Punya Bumdes 200 desa di Riau Tetap terima Bantuan Keuangan. (2019, September 25). Retrieved Mei 15, 2020, from https://www.cakaplah.com/berita/baca/42191/2019/08/25/belum-punya-bumdes-200-desa-di-riau-tetap-terima-bantuan-keuangan


Refbacks

  • Saat ini tidak ada refbacks.


##submission.copyrightStatement##



This IAKP Journal has been listed and indexed in :

Copyright of Jurnal Inovasi Bisnis (p-ISSN : ...... e-ISSN : .......... )

Creative Commons License
Jurnal Inovasi Akuntansi & Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 

Editorial Office :
Pusat Penelitian dan Pengabdian kepada Masyarakat 
 Politeknik Negeri Bengkalis 
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711 
E-mail: iakp@polbeng.ac.id
 www.polbeng.ac.id

http://ejournal.polbeng.ac.id/index.php/iakp