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All Journal Journal of Business Innovation and Accounting Research
Tri Hesti Utaminingtyas
State University of Jakarta

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Analysis of the Management and Utilization of Village Funds in Bantarjati Village, Klapanunggal District, Bogor Regency Steffani Debora Auli; I Gusti Ketut Agung Ulupui; Tri Hesti Utaminingtyas
Journal of Business Innovation and Accounting Research Vol. 1 No. 2 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/nbhj9b41

Abstract

This study aims to analyze the management and utilization of Village Funds in Bantarjati Village, Klapanunggal District, Bogor Regency. The research focuses on examining the village government's capacity to manage Village Funds in terms of financial reporting and fund disbursement during the 2022 fiscal year, despite various constraints encountered. These constraints include delays in budget disbursement, limited community participation, and the quality of human resources among village officials. This study employs a qualitative research design using a descriptive approach and a case study method. Primary data were collected through semi-structured interviews with five key informants from the village administration. Data analysis was conducted based on the regulatory framework stipulated in the Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018 concerning Village Financial Management and the Bogor Regent Regulation No. 63 of 2022 concerning the Use of Village Funds. The data were analyzed using the Miles and Huberman qualitative analysis model. The findings indicate that Bantarjati Village has managed and utilized Village Funds appropriately and in compliance with prevailing regulations. The preparation, allocation, and reporting processes were implemented in accordance with statutory provisions, despite internal and external obstacles. Therefore, it can be concluded that although various challenges were encountered, Bantarjati Village was able to carry out the reporting cycle and fund distribution process in accordance with applicable regulations.
Presentation of Financial Statements of a Non-Profit-Oriented Entity at Khalifah Kindergarten Pondok Kelapa Based on ISAK 35 Veronica Indah Aprilia; I Gusti Ketut Agung Ulupui; Tri Hesti Utaminingtyas
Journal of Business Innovation and Accounting Research Vol. 1 No. 2 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/4yxptj78

Abstract

This study aims to analyze the implementation of non-profit accounting at Khalifah Kindergarten Pondok Kelapa for the fiscal year 2022 and to examine the presentation of its financial statements in accordance with ISAK 35 (Interpretation of Financial Accounting Standards No. 35). The research employs Khalifah Kindergarten Pondok Kelapa as the object of study. A descriptive qualitative approach was adopted, utilizing both primary and secondary data. Data collection techniques included interviews and documentation. The findings indicate that the financial reporting practices of Khalifah Kindergarten Pondok Kelapa have not yet complied with ISAK 35. The institution’s reporting system is limited to recording cash receipts and cash disbursements. Based on documentation and interviews conducted with the administrative staff, it was found that the kindergarten has not prepared financial statements in accordance with the prescribed accounting standards for non-profit entities. Therefore, this study reconstructs and presents the financial statements in conformity with ISAK 35.
Co-Authors I Gusti Ketut Agung Ulupui Steffani Debora Auli Veronica Indah Aprilia